The Government Says

EM on customs duty on distance imported goods sales (C(2026)2760)

EM on customs duty on distance imported goods sales (C(2026)2760)
Local copy of 2026-07-17_-_EM_on_EU_Delegated_Regulation_on_Low_Value_Imports_-_2026.pdf

https://www.gov.uk/government/publications/em-on-customs-duty-on-distance-imported-goods-sales-c20262760

seen at 14:31, 20 July in Policy papers and consultations.