Cross-border liquidation buying has gotten more complicated in the UK and EU over the past year, with several changes to how low-value imports are taxed and processed. If you’re importing liquidation stock, or buying from a supplier who ships internationally, here’s what’s changed and what to actually budget for.
The UK’s Low Value Import Changes
The UK has adjusted how it handles customs duty relief on low-value imports, tightening the rules around shipments that previously qualified for simplified, lower-cost treatment. In practice, this means more shipments now have duty and VAT calculated in ways that weren’t the case a couple of years ago, and resellers importing smaller parcels or lower-value pallets can no longer assume they’ll skip these charges entirely.
The EU’s De Minimis Exemption Is Gone
The EU’s long-standing de minimis threshold, which previously let low-value shipments enter duty-free, was removed in 2026. That exemption has been replaced with a flat customs duty applied even to smaller shipments. For resellers who were used to importing modest-value pallets or parcels into the EU without a duty bill, this is a real shift in the math, since even smaller shipments now carry a customs charge that didn’t previously apply.
What This Means If You Import Liquidation Stock
Regardless of exactly which threshold applies to your shipment, the direction of travel in both the UK and EU has been toward fewer exemptions and more consistent duty and VAT collection on imports, including lower-value ones. That means your landed cost calculation, the true total cost after freight, duty, and VAT, needs to be part of your budget from the start rather than an afterthought you discover on the final invoice.
Why This Matters More for Bulk Buyers
Buyers bringing in multiple pallets or regular container shipments feel these changes more than occasional small-parcel buyers, simply because the absolute dollar amount of duty and VAT scales with volume. It’s worth talking to your customs broker or freight forwarder directly about how current rules apply to your specific shipment size and product categories, since rates and thresholds are applied differently depending on what’s being imported.
Bottom Line
Import duty and VAT rules for low-value shipments have gotten stricter in both the UK and EU, and the exemptions many resellers relied on in the past are shrinking or gone. Whether you’re bringing in a single pallet or a regular container, build the real landed cost, freight plus duty plus VAT, into your pricing before you commit to an order.
