For years, discussions around low-value imports have centred on a single figure: £135.  Yet focusing solely on that threshold risks overlooking the much bigger story.

The UK Government’s proposed reforms represent far more than a change to how customs duty is collected on lower-value goods. They reflect a fundamental shift in how governments increasingly expect cross-border eCommerce to operate, placing greater emphasis on digital data, supply chain transparency and accountability throughout the customs process.

While implementation is currently planned for October 2028, the direction of travel is already becoming clear. Businesses that begin preparing now are likely to find themselves in a much stronger position when the new regime is introduced.

Why low-value imports are changing

The rapid growth of eCommerce has transformed international trade over the past decade. Millions of parcels now cross international borders every day, placing increasing pressure on customs authorities to process high volumes of shipments while maintaining effective border controls.

Historically, simplified customs arrangements helped facilitate this growth. However, governments are increasingly seeking greater visibility of what is entering their countries, who is selling it, where products originate and whether the correct duties and taxes have been collected.

The UK’s proposed reforms reflect this changing approach.  Under the new framework, overseas sellers and online marketplaces will become responsible for collecting and remitting customs duty on qualifying consignments. Item-level product data will be submitted before goods arrive in the UK, each shipment will receive a unique customs reference and overseas sellers will require a UK fiscal representative with joint and several liability.

Rather than simply changing who pays duty, the reforms introduce a fundamentally different operating model for low-value imports.

A global shift towards data-driven customs

The UK is not acting in isolation. Across Europe, ICS2 has introduced enhanced advance cargo reporting requirements, while the EU’s wider customs reform package places greater emphasis on product-level reporting and increased oversight of eCommerce shipments.

The United States has also introduced significant reforms affecting low-value imports, reflecting similar concerns around customs compliance, product safety and revenue collection.

Although each jurisdiction has taken its own approach, the overall direction is remarkably consistent.

Customs authorities are increasingly making decisions before goods reach the border, using digital information submitted in advance to assess risk and target interventions where necessary.

For businesses engaged in international trade, customs is becoming less about paperwork at the border and more about the quality of the data flowing through their supply chains.

Why data will define future compliance

This shift places product data firmly at the centre of customs compliance.

Accurate commodity codes, meaningful product descriptions, customs values, country of origin information and consistent product records are becoming essential components of efficient border clearance.

Many businesses have historically maintained product data primarily for commercial or inventory purposes. Increasingly, that same information is being relied upon by customs authorities to assess compliance before goods even arrive.

Where product information is incomplete, inconsistent or inaccurate, the risk of delays, additional costs and customs interventions inevitably increases.

Improving customs data should therefore not be viewed solely as a compliance exercise. It has become an investment in operational efficiency, customer experience and future supply chain resilience.

Preparing for the future starts now

Although important aspects of the UK’s new regime remain under consultation, including elements of the future VAT model and detailed technical specifications, there is little value in waiting until implementation approaches before taking action.

Businesses have an opportunity now to review commodity classifications, strengthen product master data, improve system integration and ensure customs considerations are embedded across procurement, eCommerce, warehouse and logistics operations.

Those investments will support not only compliance with the UK’s future reforms, but also the wider direction of international customs policy.

The UK’s low-value import reforms should therefore be viewed as part of a much broader transformation taking place across global trade.

The future of cross-border commerce will increasingly depend on the quality of the information that accompanies every shipment. Businesses that recognise this shift today will be better placed to compete tomorrow—not simply because they understand the new rules, but because they have built the systems and processes needed to thrive in a more data-driven customs environment.