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.
Arguments For
Simplifies bulk Customs declarations by expanding eligibility from recipients in Great Britain to the entire United Kingdom, streamlining post-Brexit trade processes.
Modernizes procedures by ensuring consistency regarding the use of both paper and electronic versions of customs carnets across export, import duty, and transit regulations, accommodating digital advancements.
Clarifies the charging mechanism for interest on late import duty payments, ensuring interest applies from the date liability is incurred until notification, establishing clearer liability timelines.
Increases operational flexibility for customs facilities by allowing necessary inspection and storage functions (Items 5 to 15) to be provided at approved off-site locations when the primary site cannot accommodate them.
Arguments Against
Introduces complex layering of requirements by allowing functions to be split between approved locations and off-site facilities, potentially increasing administrative burden for approved entities and HMRC oversight.
Amending multiple existing 'EU Exit' specific regulations (2018, 2019, 2020) indicates ongoing complexity or instability in the post-exit customs framework.
Introducing new penalty provisions (Regulation 7) for breaches of conditions related to off-site facilities and the Channel Tunnel Order could increase compliance risk and financial penalties for traders operating under these specific scopes.
Changing the scope of bulk declarations potentially alters the risk profile or audit requirements for declarations covering packets sent across the whole UK versus just Great Britain.
STATUTORY INSTRUMENTS
2026 No. 605 CUSTOMS
The Customs (Miscellaneous Amendments) Regulations 2026
| Made - - - - Laid before the House of Commons - - - | 8th June 2026 | |-------------------------------------------------------|-----------------| | | 9th June 2026 | | Coming into force - | 30th June 2026 |
The Commissioners for His Majesty's Revenue and Customs make the following Regulations (apart from regulation 7) in exercise of the powers conferred by sections 32(7) and (10) and 35(2)(b) of, and paragraphs 5(1) and 9(1) of Schedule 1, paragraphs 5(1)(b) and (2) and 6(1) of Schedule 2 and paragraphs 3(1)(b) and 5(1), (2)(d) and (3) of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018( 1 ) and section 20(1A), (1C) and (4) of the Customs and Excise Management Act 1979( 2 ).
The Treasury make regulations 1(1) and 7 in exercise of the powers conferred by section 26(1) of the Finance Act 2003( 3 ).
This material presents the formal title and status of the legislation, identifying it as Statutory Instrument (S.I.) 2026 No. 605 concerning Customs, made on June 8th, 2026, and effective from June 30th, 2026.
The Commissioners for HM Revenue and Customs (HMRC) established most of the regulations using powers from the Taxation (Cross-border Trade) Act 2018 and the Customs and Excise Management Act 1979.
The Treasury separately made regulations 1(1) and 7 exercising powers granted by section 26(1) of the Finance Act 2003.
Citation and commencement
- -(1) These Regulations may be cited as the Customs (Miscellaneous Amendments) Regulations 2026 and come into force on 30th June 2026. (2) The amendment made by regulation 4(4) has effect in relation to liabilities to import duty incurred on or after 30th June 2026.
The official title of these Regulations is confirmed as the Customs (Miscellaneous Amendments) Regulations 2026, and they officially take effect on June 30th, 2026.
A specific amendment introduced in regulation 4(4) concerning import duty interest applies only to liabilities for import duty that arise on or after this commencement date.
Amendment of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020
- In regulation 5 of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020( 4 ) (the bulk Customs declaration process), in paragraph (2)(a) for 'Great Britain' in the second place it occurs, substitute 'the United Kingdom'.
Regulation 2 updates the conditions for using the simplified bulk Customs declaration process established in the 2020 Regulations.
Specifically, it broadens the geographical scope by replacing the restriction that every postal packet must be sent to a recipient in 'Great Britain' with 'the United Kingdom'.
Amendment of the Customs (Export) (EU Exit) Regulations 2019
- -(1) The Customs (Export) (EU Exit) Regulations 2019( 5 ) are amended as follows.
(2) In regulation 8 (goods not required to be exported in accordance with the applicable export provisions), in paragraph (7B)-
- (a) after 'carnet' insert ', either in paper form';
- (b) after '2018' insert 'or in electronic form'.
(3) In regulation 26 (export declarations made in paper form), in paragraph (1)-
- (a) after 'declaration' insert 'in paper form';
- (b) after 'of a' insert 'paper version of a'.
This section amends the 2019 Export Regulations to accommodate both physical and digital customs documentation.
In Regulation 8(7B), provisions related to using a 'carnet' are updated to explicitly include options for the carnet to be 'either in paper form' or 'in electronic form', referring to the 2018 period.
Regulation 26 is modified to clarify that export declarations made in paper form must specify 'in paper form', and where a paper declaration is being referred to, it must be described as a 'paper version of a' declaration.
Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018
- -(1) The Customs (Import Duty) (EU Exit) Regulations 2018( 6 ) are amended as follows.
(2) In regulation 22 (customs declarations made in paper form)-
- (a) in paragraph (4)-
- (i) in the words before sub-paragraph (a), after 'declaration' insert 'in paper form';
- (ii) in sub-paragraph (a) before 'TIR' insert 'paper version of a';
(b) in paragraph (4A)-
- (i) in the words before sub-paragraph (a), after 'declaration' insert 'in paper form';
- (ii) in sub-paragraph (a) at the beginning insert 'a paper version of';
- (iii) in sub-paragraph (b) at the beginning insert 'a paper version of'.
(3) In regulation 40A (notification of a liability to pay import duty where declaration made by carnet), in paragraph (3) after '22' insert '(5)'.
(4) In regulation 45 (interest on late payment of import duty), for paragraph (3) substitute-
'(3) Where a person is liable to import duty in respect of goods and the liability has-
- (a) arisen because of non-compliance with a Customs obligation( 7 ); or
- (b) been notified as a result of the correction of a Customs declaration which-
- (i) occurred after the goods had been discharged from the Customs procedure( 8 ) for which the declaration was made; and
- (ii) was made, or directed to be made, by an HMRC officer( 9 ) following verification of the declaration,
any such import duty payable also carries interest at the late payment interest rate from the date the person incurred the liability to import duty under the Act until the date the person is notified, or treated as notified, of that liability.
(3A) For the purposes of paragraph (3), cases in which liability has arisen because of non-compliance with a Customs obligation include any case in which a liability has arisen under sections 4(3), 4(4)(a) where (4)(c) applies, 4(4)(d) or 5(2) of the Act.'.
Regulation 4 makes several technical amendments to the 2018 Import Duty Regulations.
Sub-section (2) updates Regulation 22 concerning paper declarations, ensuring explicit reference to 'in paper form' and inserting 'paper version of a' where appropriate for TIR procedures and declaration forms.
Sub-section (3) makes a minor adjustment in Regulation 40A by amending a cross-reference to include paragraph (5) of Regulation 22.
Sub-section (4) fundamentally changes how interest on late import duty is calculated under Regulation 45.
Interest is now charged at the late payment interest rate starting from the exact date the person incurred the duty liability (due to non-compliance, or correction of a declaration made after release) and continues until the date HMRC notifies the person of that liability.
A new sub-paragraph (3A) clarifies specific sections of the Act that constitute 'non-compliance with a Customs obligation' for the purpose of triggering this interest charge.
Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018
- -(1) The Customs Transit Procedures (EU Exit) Regulations 2018( 10 ) are amended as follows.
- (2) In Schedule 3 (the United Kingdom transit procedure)-
- (a) in Part 1 (general provision for the United Kingdom transit procedure), in paragraph 2(e) (iii)-
- (i) after 'carnet' insert ', either in electronic form or';
- (ii) after '2018' insert ', in paper form';
(b) in Part 2 (operation of the UK transit procedure), in paragraph 4-
- (i) in sub-paragraph (2A)(b)-
(aa) after 'carnet' insert ', either in paper form';
(bb) after '2018' insert 'or in electronic form';
- (ii) in sub-paragraph (4A)-
- (aa) after 'carnet' insert ', either in paper form';
(bb) after '2018' insert 'or in electronic form';
- (c) in Part 4 (modification where declaration made by carnet), in paragraph 14-
- (i) after 'carnet' insert ', either in paper form';
- (ii) after '2018' insert 'or in electronic form'.
This section amends the 2018 Transit Procedures Regulations, specifically within the rules governing the United Kingdom transit procedure in Schedule 3.
Similar to the export rules, these updates ensure that procedures involving a customs 'carnet' explicitly account for both paper and electronic formats.
Amendments are made across general provisions, operational rules, and modifications relating to carnet declarations to ensure that references to the carnet encompass declarations made in paper form or electronic form, updating the terminology used since 2018.
Amendment of the Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018
- -(1) The Customs (Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018( 11 ) are amended as follows.
(2) In regulation 2 (approval conditions), at the beginning of paragraph (1), insert 'Unless regulation 3 applies,'.
(3) After regulation 2, insert-
' Off-site facilities
- -(1) This regulation applies in a case where, in the opinion of the Commissioners, the place approved, or to be approved, under section 20(1) of the Customs and Excise Management Act 1979 ('the Act') cannot meet Items 1 to 4 in relation to Items 5 to 15 in the Schedule.
(2) Items 5 to 15 in the Schedule must be provided by the person to whom the approval has been, or may be, given under section 20(1) of the Act either-
- (a) at an off-site facility( 12 ), or
- (b) partly at an off-site facility and partly at the place approved, or to be approved, under section 20(1) of the Act.
(3) The off-site facility and the place approved, or to be approved, under section 20(1) of the Act must meet Items 1 to 4 in relation to any of Items 5 to 15 in the Schedule which are provided at those places.
(4) The Commissioners may-
- (a) give directions requiring the person to whom the approval has been, or may be, given to propose to the Commissioners by the date specified in the directions a place ('the proposed place') at which the off-site facility may be located, and
- (b) specify in the approval, or in directions given by them, the place at which the offsite facility must be located, and-
- (i) which (if any) of Items 5 to 15 in the Schedule must be provided at the place approved under section 20(1) of the Act, and
- (ii) which of Items 5 to 15 in the Schedule must be provided at the off-site facility.
(5) The off-site facility may only be located at the proposed place with the agreement of the Commissioners.
(6) Where any of Items 5 to 15 are provided at an off-site facility, the Commissioners may give directions imposing conditions and restrictions as respects the movement of goods between the place approved under section 20(1) of the Act and the off-site facility.'.
Regulation 6 introduces a new Regulation 3 into the 2018 Approval Conditions Regulations, establishing a framework for 'off-site facilities'.
This new rule applies when the primary approved site cannot fulfill required standards detailed in Items 5 to 15 of the Schedule.
If this occurs, the required functions (Items 5 to 15) must be provided either entirely or partially at an approved off-site facility.
The Commissioners gain powers to direct the approval holder to propose a location for this off-site facility and specify which duties must occur at the main site versus the off-site location.
An off-site facility requires the Commissioners' agreement to be used and is subject to directions imposing conditions on the movement of goods between the primary site and the off-site location.
(4) In the Schedule, in paragraph 1, for 'regulation 2 stipulates' substitute 'regulations 2 or 3 stipulate'.
The Schedule reference within the 2018 Approval Conditions Regulations is updated so that its stipulations refer to either Regulation 2 (the original approval conditions) or the newly inserted Regulation 3 (off-site facilities).
Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003
- -(1) The Customs (Contravention of a Relevant Rule) Regulations 2003( 13 ) are amended as follows.
(2) In the Schedule, under the general heading 'Report'-
- (a) in the entry 'Any pre-approval conditions specified in regulations made under section 20(1) or 22(1A) of the Act.' after 'made under section' omit '20(1) or';
- (b) after that entry, insert-
'Any conditions or restrictions specified in regulations made under section 20(1A) of the Act.
- (c) after the entry 'Any conditions or restrictions attaching to any approval given under the provisions of section 20(1B), 22(1B) or 25(1B) of the Act.', insert-
' The Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018
Any direction given under the Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018. The person to whom the direction is given. £2,500.
The Channel Tunnel (Customs and Excise) Order 1990 ( 14 )
Any conditions or restrictions attaching to any approval given under the provisions of Article 3 of the Channel Tunnel (Customs and Excise) Order 1990. The approved person. £2,500.'.
Regulation 7 amends the penalty framework in the 2003 Contravention Regulations by adding new penalties (£2,500) for breaching specific conditions.
New penalty entries are added to the Schedule for contravening any conditions or restrictions imposed by regulations made under section 20(1A) of the Act (the scope for off-site facilities introduced in Regulation 6).
Crucially, the regulations also introduce a £2,500 penalty for breaching any direction given under the newly updated 2018 Off-site Facilities Regulations, and add a corresponding penalty for breaching conditions attached to approvals under Article 3 of the Channel Tunnel (Customs and Excise) Order 1990.
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