Printable Version UK Customs Announce Reduction in VAT Deminimis Rate for Imports


With effect from November 1st 2011 the ceiling above which duty and VAT is levied on imports of negligible value will change from 22 € (£18) to 17.5 € (£15).    

There will, however, be no changes to the current duty deminimis ceiling of £135.

The table below summarises the relevant changes involved:

Imports of negligible value Application
 Up to £15 Exempt from duty and VAT
Over £15 and up to £135 Exempt from duty. VAT is due
Over £135 Duty and VAT due

It should be noted that UK Customs may possibly announce further changes following a continuing review and evaluation of existing deminimis regulations and rates.