Printable Version Duty Deminimis on Imports to EU countries
On December 1, 2008 the duty deminimis on imports to EU countries with negligible value changed from 22 euro (18 UKL) to 150 euro (105 UKL). VAT however is still collected on due values over 22 euro. Due to currency adjustments, the duty deminimus will further increase in the UK to 120 UKL on January 1, 2009.
As of January 1, 2009, UK customs will further increase the duty deminimis to 120 UKL. The deminimis threshold for VAT remains at 22 euro (18 UKL).
The below table summarizes the changes for UK imports:
| Imports of negligible value | Application |
| Up to 18 UKL max | Exempt from duty and VAT |
| Over 18 UKL and up to 120 UKL | Exempt from duty. VAT is due |
| Over 120 UKL | Duty and VAT due |

