On 13 July 2026, HMRC published a policy paper (Reforming the customs treatment of low value imports into the UK), setting out a new measure to reform how low value imports (“LVIs”) are treated for customs purposes. The measure will remove the current relief available to goods valued under £135 (the “LVI Relief”) and enable HMRC and HM Treasury (“HMT”) to introduce new customs arrangements for these goods. UK retailers have long called for action…