Business group warns of harm to small firms and trade as it calls for phased end to ‘de minimis’ exemptions Business group warns of harm to small firms and trade as it calls for phased end to ‘de minimis’ exemptions Removing the UK’s tariff exemption for low-value imports could push up prices and harm small companies and trade, a leading business group has said, as it called for a phased-in approach to ending the “de minimis” rules. The UK government plans to end the tax break on imports of