The Government Says

Reforming the customs treatment of low value imports into the United Kingdom

Reforming the customs treatment of low value imports into the United Kingdom
Local copy of FINAL_-_Reforming_the_customs_treatment_of_low_value_imports_into_the_United_Kingdom.pdf

https://www.gov.uk/government/consultations/reforming-the-customs-treatment-of-low-value-imports-into-the-united-kingdom

seen at 14:32, 9 January in Policy papers and consultations.