Special Directions under section 30 of the Customs and Excise Management Act 1979 (CEMA)
Updated 31 July 2025
© Crown copyright 2025
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Special Directions under section 30 of the Customs and Excise Management Act 1979 (CEMA), as amended by paragraph 22 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018
The Commissioners for Her Majesty’s Revenue and Customs hereby direct in relation to the importation of rolling stock to which Chapter 86 of the UK Customs Tariff applies that is:
- (a) transported by rail, and
- (b) which is arriving, or is expected to arrive, at a rail depot anywhere in the United Kingdom (‘end destination rail depot’) from anywhere outside of the United Kingdom via the Channel Tunnel.
1. Importation
1.1 The end destination rail depot must be one specified in a public notice published by the Commissioners under Regulation 4(3) of the Customs (Import Duty) (EU Exit) Regulations 2018.
1.2 Imported rolling stock must remain at the end destination rail depot until released from the Customs procedure to which it is subject and any compliance checks required by HMRC or Border Force are completed.
2. Penalties and review
Any person contravening or failing to comply with any of these Special Directions is liable to a penalty under section 30(4) CEMA 1979. These Special Directions remain under review and may be subject to change.
3. Commencement
These Special Directions come into force on IP completion day.
IP completion day means 31 December 2020 at 11.00pm. See section 39(1) of the European Union (Withdrawal Agreement) Act 2020.
Signature
The Commissioners for Her Majesty’s Revenue and Customs make these Special Directions in exercise of their powers under section 30(1) of CEMA.
Richard Thomas
For and on behalf of the Commissioners
29 December 2020