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Notice

Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018

Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 which have the force of law.

Updates to this page

From:
HM Revenue & Customs
Published:
31 December 2020
Last updated:
8 October 2026
Show all updates

  1. The 'Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018' has been updated to amend the application process for approval of premises used to examine goods declared for export.

  2. The 'Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018' has been updated to introduce a revised application process for approval of premises used to examine goods declared for export. Applications must now be made electronically using the specified online form.

  3. The 'Notice made under Regulation 89(5A) of The Customs (Import Duty) (EU Exit) Regulations 2018' has been updated for conditions of authorisation that apply where declared goods are, or contain, gold.

  4. The email address for the New Computerised Transit System (NCTS) Helpdesk has been updated in the 'Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018' attachment.

  5. Applications for remission or repayment of duty for goods declared using the Customs Declaration Service (CDS) or the Customs Handling of Import and Export Freight (CHIEF) has been updated under regulation 58(2) of The Customs (Import Duty) (EU Exit) Regulations 2018.

  6. 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.

  7. 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.

  8. 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'.

  9. Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to reflect changes to continental shelf electronic reporting.

  10. 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.

  11. We have added the duty deferment account authorisation to this notice.

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. The amount specified under Regulation 18(3) in Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated.

  20. 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.

  21. 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.

  22. 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.

  23. 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.

  24. 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.

  25. Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 have been updated to include provisions for UK continental shelf.

  26. The list of other listed locations under Regulation 131E(1) of The Customs (Import Duty) (EU Exit) Regulations 2018 has been added.

  27. 'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' has been updated to show a new version of form C&E48.

  28. 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.

  29. '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.

  30. 'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' has been updated to show new form versions.

  31. A draft public notice to be made under The Customs (Import Duty) (EU Exit) Regulations 2018 for changes to free zones has been added.

  32. Updated 'Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018' following amendments to notice number 49 and 51.

  33. Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated to reflect changes to evidence requirements for pre-lodgement locations.

  34. 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.

  35. 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.

  36. Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated.

  37. A new entry has been added in the 'Rail Depots - Rolling Stock' section of the notices.

  38. 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.

  39. Harry Needle Railroad Company (HNRC), Holbeck, Holgate and Singlewell Infrastructure Maintenance Depot have been added to 'RAIL DEPOTS – ROLLING STOCK'.

  40. The Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018 has been updated.

  41. File attachment updated with the latest version.

  42. File attachment updated to the latest version

  43. First published.

Documents

Notices made under The Customs (Import Duty) (EU Exit) Regulations 2018

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List of roll on roll off (RoRo) locations under the Customs (Import Duty) (EU Exit) Regulations 2018

ODT, 9.73 KB

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List of other listed locations under the Customs (Import Duty) (EU Exit) Regulations 2018

ODT, 6.96 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

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Notice made under Regulation 89(5A) of The Customs (Import Duty) (EU Exit) Regulations 2018

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Details

The attached documents provide the:

  • 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 Regulation 89(5A) of The Customs (Import Duty) (EU Exit) Regulations 2018

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