Statutory guidance

Special Directions made under section 30 of the Customs and Excise Management Act 1979

Special Directions made under section 30 of the Customs and Excise Management Act 1979 which have force of law under Customs Regulations.

• From: HM Revenue & Customs
• Published: 31 December 2020
• Last updated: 22 June 2026
  Show all updates

  1. 22 June 2026

     Information about 'Special Direction under S30(1) and (3) of the Customs and Excise Management Act 1979 (CEMA) related to Northern Ireland licenced goods' has been added.

  2. 27 October 2025

     Border control post addresses that goods arriving in Belfast and Larne must be moved to have been updated within 'Special Direction under section 30(1) and (3) of the Customs and Excise Management Act 1979 (CEMA)'.

  3. 31 July 2025

     'Notices made under the Special Direction under section 30(1) and (3) of the Customs and Excise Management Act 1979 (CEMA)' has been updated to display a new border control post address that goods arriving in Warrenpoint must be moved to.

  4. 31 December 2020

     First published.

Documents

Special Directions under section 30 of the Customs and Excise Management Act 1979 (CEMA)

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Special Direction under section 30(1) and (3) of the Customs and Excise Management Act 1979 (CEMA)

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Special Direction under section 30(1) and (3) of the Customs and Excise Management Act 1979 (CEMA) related to Northern Ireland licenced goods

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Details

The attached documents provide the text of Special Directions made under section 30 of the Customs and Excise Management Act 1979.