Made under the Customs and Excise Management Act 1979

8 statutory instruments made using powers in the Customs and Excise Management Act 1979, newest first. Each one is explained section by section in plain English.

The Free Zone (Customs Site No. 2 Freeport East) Designation Order 2026

Designated a new customs free zone at Freeport East and appointed Assan Panel UK Limited as its responsible authority for ten years.


This Order designates a specific area within Freeport East as a customs free zone for a period of 10 years and appoints Assan Panel UK Limited as the responsible authority.

It mandates that the authority maintain secure boundaries, provide facilities for His Majesty's Revenue and Customs (HMRC) at no cost to the government, and keep detailed accounts and records of all activities within the zone.

The Order applies to the designated responsible authority and governs the movement of goods and persons into and out of the specified site, requiring active monitoring to prevent unauthorized activities and ensure compliance with UK customs law.

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The Pleasure Craft (Arrival and Report) (Amendment) (No. 2) Regulations 2026

Published: Wed 15th Jul 26 Came into force: Thu 6th Aug 26

Authorized electronic customs reporting for recreational vessels and updated signal flag requirements for entering UK ports.


These Regulations update the procedures for pleasure craft entering United Kingdom ports, primarily by establishing a clear legal basis for electronic arrival reporting.

They mandate that the person responsible for a vessel must notify customs of their arrival and submit a formal report, either electronically, by telephone, or in person, and permit these actions to be taken before the vessel actually arrives.

Additionally, the instrument requires vessels to fly the 'Q' signal flag upon entering port limits until an officer authorizes its removal, and it updates references to ensure pleasure craft are governed by these specific rules rather than general shipping regulations.

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The Pleasure Craft (Arrival and Report) (Amendment) Regulations 2026

Published: Wed 1st Jul 26 Came into force: Wed 22nd Jul 26

Amended reporting procedures for pleasure craft to permit electronic arrival notifications and clarify flag-signaling requirements.


These regulations amend the procedures for pleasure craft arriving in the United Kingdom by explicitly authorizing electronic methods for notifying arrival and submitting reports.

The person responsible for a vessel must notify an officer of arrival as soon as practicable and maintain a signal flag until instructed otherwise. These rules apply to operators and owners of pleasure craft as defined by previous customs legislation and are administered by His Majesty's Revenue and Customs.

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The Customs (Safety and Security Procedures) (Amendment) Regulations 2026

Published: Tue 9th Jun 26 Came into force: Tue 30th Jun 26

The regulations amended the Customs Safety and Security (Penalty) Regulations 2019 and Commission Implementing Regulation (EU) 2015/2447 to update terminology, clarify liability for customs declarations, and revise outdated legislative citations.


These Statutory Instruments amend existing UK customs legislation concerning safety and security procedures, primarily by modifying the Customs Safety and Security (Penalty) Regulations 2019 and the Commission Implementing Regulation (EU) 2015/2447.

The key changes involve introducing the definition of a 'customs representative' for penalty purposes, clarifying liability for entry summary and pre-departure declarations, mandating arrival notifications for vessels and aircraft, and updating obsolete legislative references within the implementing rules.

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The Customs (Miscellaneous Amendments) Regulations 2026

Published: Tue 9th Jun 26 Came into force: Tue 30th Jun 26

Government enacted miscellaneous amendments to existing customs regulations concerning bulk declarations, carnet usage, import duty interest calculation, and approval conditions for storage facilities, effective June 30th, 2026.


These Regulations, made by HM Revenue and Customs and the Treasury, introduce several amendments to existing UK customs legislation enacted following the EU exit, primarily concerning bulk Customs declarations, the acceptance of both paper and electronic customs carnets, the calculation of interest on late import duty liabilities, and providing HMRC with powers to require necessary examination or storage functions to be conducted at approved 'off-site facilities'.

The rules come into force on June 30th, 2026, with specific provisions taking effect retrospectively or immediately upon that date.

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The Free Zone (Customs Site No. 2 Thames) Designation Order 2025

The 2025 Order designated Customs Site No. 2 Thames as a free zone, appointed a responsible authority, and imposed conditions for its operation.


The Free Zone (Customs Site No. 2 Thames) Designation Order 2025 designates a specific area at the Thames Freeport as a free zone for a 10-year period.

Cosco Shipping Crystal Logistics (UK) Company Limited was appointed as the responsible authority, subject to conditions encompassing record-keeping, security, access for HMRC officers, and health and safety.

The order leverages existing legislation to establish the free zone and aims to benefit trade and economic growth within the designated area.

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The Free Zone (Customs Site No. 7 Liverpool) Designation Order 2025

The Free Zone (Customs Site No. 7 Liverpool) Designation Order 2025 designated Customs Site No. 7 Liverpool as a free zone, appointed a responsible authority, and established conditions for its operation.


This order designates Customs Site No. 7 in Liverpool as a free zone for a 10-year period, appointing John K Philips Group Limited as the responsible authority.

The order details specific conditions the responsible authority must meet, including maintaining detailed records, providing access for HMRC officers, ensuring safe working conditions, and taking measures to prevent unauthorized activities within the free zone.

The authority is subject to comprehensive reporting and inspection provisions.

Failure to meet any condition may result in revocation of the designation.

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The Excise Duties (Miscellaneous Amendments and Revocations) (Amendment) Regulations 2025

Published: Fri 7th Feb 25 Came into force: Fri 28th Feb 25

The Excise Duties (Miscellaneous Amendments and Revocations) (Amendment) Regulations 2025 amended the 2024 regulations by omitting regulation 10.


The Excise Duties (Miscellaneous Amendments and Revocations) (Amendment) Regulations 2025, effective February 28, 2025, correct a defect in the 2024 regulations by omitting regulation 10.

These regulations were made under the powers of the Customs and Excise Management Act 1979 and don't involve substantive tax policy alterations, according to the explanatory note.

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