Excise Notice 143: a guide for international post users

Published on: 15 February 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated Excise notice 143 at section 2.3 to reflect the new rules on consignments not exceeding £135 in value, following the UK’s exit from the EU, and the abolition of Low Value Consignment Relief, which relieves import VAT on consignments of goods valued at £15.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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