Worldwide Customs and Regulatory Updates
Reduction of Threshold of Low Value Consignment Relief (LVCR)for UK Imports
Effective November 1, 2011, the threshold for Low Value Consignment Relief (LVCR)* will be reduced from 18GBP to 15GBP for goods imported from non-European Union (EU) countries into the UK.
This means that Value-added tax (VAT) will be waived on imports up to 15GBP. Goods valued at greater than 15GBP will incur VAT at the relevant rate of up to 20% when imported from non-EU countries into the UK. The value used for this purpose is the intrinsic value of the goods.
Import of Negligible Value |
Application |
| Up to 15GBP | Exempt from duty and VAT |
| Over 15GBP and up to 135GBP | Exempt from duty; VAT is due |
| Over 1350GBP | Over 135GBP Duty and VAT due |
For enquiries, please contact your local Customer Service Team.
* Note: Low Value Consignment Relief (LVCR) is the statutory exemption of low-value goods from VAT on imports.
