Change description : 2025-07-16 00:15:00: 2 new notices have been added to ‘Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018’ setting out the process of applying to HMRC for approval to declare certain goods to a temporary admission procedure, without an electronic declaration. [Guidance and regulation]
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text of the notices made under The Customs (Import Duty) (EU Exit) Regulations 2018
roll on roll off (RoRo) listed locations for the purpose of Regulation 130(1) of The Customs (Import Duty) (EU Exit) Regulations 2018
other listed locations for the purpose of Regulation 131E(1) of The Customs (Import Duty) (EU Exit) Regulations 2018
standard conditions of approval for authorisations for the purpose of RegulationRegulation 89(5A) of The Customs (Import Duty) (EU Exit) Regulations 2018
Section 24 in the 'Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018' attachment has been deleted, as the information in it is covered elsewhere in the notice. The sections after the deleted section have been also renumbered.
22 May 2025
Section '37.' of 'Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018' has been updated to confirm it has force of law by virtue of regulation 58(2) of The Customs (Import Duty) (EU Exit) Regulations 2018. Section '36' has been updated to confirm 'The amount set out for the purposes of the definition of ’specified limit’ at Regulation 43(14) of The Customs (Import Duty) (EU Exit) Regulations 2018 is £10,000'.
1 May 2025
Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect changes to continental shelf electronic reporting.
2 April 2025
Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to include additional information on repayment claims made using the Customs Declaration Service, claims made where goods have been imported by post, claims made on defective and non-compliant goods and claims made following a review by the Trade Remedies Authority of import duty amounts charged.
28 March 2025
We have added the duty deferment account authorisation to this notice.
14 March 2025
Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 have been updated for customs authorisations that contain standard conditions that persons approved for those customs authorisations must comply with.
10 March 2025
The list of roll on roll off (RoRo) locations under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated to clarify the berths listed for Cairnryan.
6 February 2025
Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect changes to the process for making an application for a premises to be approved by HMRC, as an appropriate place for the examination of goods declared for export, for the purposes of Reg 40(6A) of those regulations.
27 November 2024
Notices made under the Customs (Import Duty)(EU Exit) Regulations 2018 have been updated to reflect changes to reporting for UK Continental Shelf imports and exports.
17 April 2024
Notices made under the Customs (Import Duty)(EU Exit) Regulations 2018 have been updated to reflect changes to deadlines for supplementary declarations and payment date for duty that has been deferred.
14 February 2024
Multiple notices in 'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' have been updated to show the addresses to send in applications by post and by email, where this is allowed. The form SP6 has been reinstated in notice 48 as a form to complete when applying to transfer or receive rights and obligations for a relevant customs authorisation special procedure.
31 January 2024
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect provisions in the Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024 and other changes.
15 January 2024
The amount specified under Regulation 18(3) in Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated.
1 December 2023
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect provisions in the Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023 and other miscellaneous changes.
12 September 2023
Manchester Ship Canal has been added to the list of roll on roll off (RoRo) locations. This listing takes taking effect from 12 October 2023.
4 August 2023
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect provisions in the Customs (Import Duty) (EU Exit) (Amendment) Regulations 2023 and other miscellaneous changes.
20 July 2023
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated at section 12 to explain that the submit a GAR service will require users to confirm if goods travelling to the UK Continental Shelf are eligible for the UK Continental Shelf declaration by conduct process.
30 June 2023
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect provisions in The Customs (Miscellaneous Amendments) Regulations 2023 and other miscellaneous changes.
23 May 2023
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to include provisions for UK continental shelf.
23 February 2023
The list of other listed locations under Regulation 131E(1) of The Customs (Import Duty) (EU Exit) Regulations 2018 has been added.
30 August 2022
'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' has been updated to show a new version of form C&E48.
4 August 2022
The list of rolling stock rail depots at section 7 of 'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' has been updated.
1 July 2022
'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' has been updated at section 17, with a new Public Notice about customs declarations to the free zone customs procedure. 'Draft Public Notice to be made under The Customs (Import Duty) (EU Exit) Regulations 2018' has been removed.
1 July 2022
'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' has been updated to show new form versions.
9 June 2022
A draft public notice to be made under The Customs (Import Duty) (EU Exit) Regulations 2018 for changes to free zones has been added.
4 April 2022
Updated 'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' following amendments to notice number 49 and 51.
31 March 2022
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated to reflect changes to evidence requirements for pre-lodgement locations.
1 January 2022
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 and List of roll on roll off (RoRo) locations under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect changes taking effect from 1 January 2022. Notices for other listed locations have been removed because no locations are listed from 1 January 2022.
1 December 2021
The roll on roll off (RoRo) listed locations under Regulation 130(1) of The Customs (Import Duty) (EU Exit) Regulations 2018 have been added. The other listed airports and airfields, rail terminals and maritime ports and wharves locations under Regulation 131E(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 have also been added.
5 November 2021
Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated.
21 October 2021
A new entry has been added in the 'Rail Depots - Rolling Stock' section of the notices.
10 June 2021
Updated Section 12 – the period in which a simplified customs declaration can be made, followed by a supplementary declaration 175 days later, for imports made using a fixed transport installation has been extended to 31 December 2021.
6 May 2021
Harry Needle Railroad Company (HNRC), Holbeck, Holgate and Singlewell Infrastructure Maintenance Depot have been added to 'RAIL DEPOTS – ROLLING STOCK'.
28 April 2021
The Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated.