Made under the Finance Act 2003
1 statutory instrument made using powers in the Finance Act 2003, newest first. Each one is explained section by section in plain English.
The Customs (Miscellaneous Amendments) Regulations 2026
- Department: HM Treasury
- Made under: Taxation (Cross-border Trade) Act 2018, Customs and Excise Management Act 1979, Finance Act 2003
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.