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.