Import Duties: Exemptions

(asked on 17th March 2026) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will publish data held by HM Revenue and Customs on: (a) the ports of entry used for low-value imports currently eligible for relief under the Low Value Import exemption, (b) what proportion of such consignments, by value and by number, enter the United Kingdom via bellyhold air cargo, (c) what proportion of such consignments, by value and by number, enter the United Kingdom through Heathrow Airport as their point of entry, and (d) what proportion of total cargo at Heathrow Airport such consignments represent, by value and by number.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 25th March 2026

A) Based on data available to HMRC for 2024/25 the ports of entry for low value imports are:

ABD

Aberdeen

ABZ

Aberdeen Airport

BEL

Belfast

BFS

Belfast International Airport

BHX

Birmingham Airport

BOH

Bournemouth (Hurn) Airport

CWL

Cardiff (Wales) Airport

DEU

Dover / Eurotunnel

DOG

Rye Wharf

DOV

Dover

EDI

Edinburgh Airport

EMA

East Midlands Airport

EUT

Eurotunnel

FIS

Fishguard

FXT

Felixstowe

GLA

Glasgow Airport

GRI

Grimsby

HEY

Heysham

HLD

Holyhead

HRH

Harwich

HUL

Hull

IMM

Immingham

KIL

Killingholme

LBA

Leeds Bradford Airport

LGP

London Gateway

LGW

London Gatwick Airport

LHR

London Heathrow Airport

LIV

Liverpool

LON

London

LSA

London Stansted Airport

LTN

London Luton Airport

MAN

Manchester Airport

MID

Middlesbrough

MIL

Milford

MME

Durham Tees Valley (Teesside) Airport

MNC

Manchester

NCL

Newcastle Airport

NGO

Dollands Moor

PIK

Prestwick Airport

POO

Poole

PTM

Portsmouth

PUF

Purfleet

RCS

London Thamesport (sites for Temporary Storage)

RUN

Runcorn

STN

Southampton

THP

Thamesport

TIL

Tilbury (sites for Temporary Storage)

TYN

Tyne

B) HMRC holds data on low value imports although does not routinely collect consignment level information. A single declaration may cover multiple consignments, meaning the volume of declarations does not correspond to the number of individual parcels entering the UK. We define value as the economic value of goods declared for importation that move through a port that includes goods into free circulation and entering special procedures. We define the entries into the ports as where the goods are stored for the purpose of customs checks.

We are therefore unable to provide proportions based on numbers of consignments or to distinguish freight moved in the hold of passenger aircraft from freight moved on cargo flights.

C) For the same reason as set out in B, we are unable to provide information on the number of consignments. Available data on the declared trade value and number of declarations of low value imports eligible for relief under the low value import exemption in 2024-25 are shown in the following table:

Declared trade value

Number of declarations*

All low value imports

£5.9 bn

1,282,000

Low value imports declared as air transport (all ports of entry)

£4.8 bn

963,000

Low value air transport imports declared at London Heathrow

£2.1 bn

203,000

*Rounding to the nearest thousand.

D) The declared trade value of goods arriving at Heathrow via air in 2024-25 was £162bn. Low value imports by air transport account for just under 5 per cent of declarations and around 1 per cent of the value of goods imported into Heathrow in 2024-25.

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