Policy paper
The Customs (Miscellaneous Amendments) Regulations 2021
This Tax Information and Impact Note is about additional legislative changes that will allow customs procedures to continue to operate efficiently and will help facilitate the movement of goods.
Documents
Details
The regulations introduce a number of targeted legislative changes that will apply to:
- businesses and intermediaries that use re-useable packaging to protect goods in transport
- medical bodies importing or exporting human organs for transplant
- passengers carrying excise goods
Published 20 April 2021