Indirect Taxes

International trade

Customs: low-value post and parcel exports

Last updated: 03/04/2024

  • This consultation seeks views on the customs treatment of low-value post and parcel exports.
  • In particular, this consultation focusses on the Export Memorandum of Understanding (Export MoU), available to authorised express operators, and on Extra Territorial Offices of Exchange (ETOEs), a common business operation of foreign designated postal operators.
  • Timing: the consultation closed on 20 July 2023.

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