Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential merits of phasing out the exemption on customs duties that is allowed for parcels under £135.

The Government recognises that the increasing popularity of overseas retailers and use of the customs duty relief for imports valued below £135 has caused concern for some stakeholders.

The purpose of the customs duty relief is to prevent disproportionate burdens on low-value trade, aiming to balance reducing burdens for consumers and businesses purchasing goods from overseas with the interests of UK businesses. VAT is charged on these goods at the same rate as it would be for domestic goods. We keep these issues under review.