Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether in order to have effect in relation to movements of parcels from Great Britain to Northern Ireland, Council Regulation (EU) 2026/382, of 11 February 2026, will require the UK to make any legislative changes.

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026. There are no UK legislative changes required.