The Customs (Miscellaneous Amendments) Regulations 2025
This tax information and impact note is about some changes to customs rules which apply to goods that are imported and exported in certain circumstances.
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This statutory instrument makes various changes to the customs rules that apply when goods are imported or exported. The changes relate to how these goods can be declared to HMRC for customs purposes in certain circumstances. This includes changes that will apply where:
- certain goods are declared for export
- imported goods are declared for a temporary admission procedure or a transit procedure
The instrument also establishes a new customs authorisation for certain foreign postal operators providing services in Great Britain (England, Scotland and Wales) that will enable most postal items these operators carry out of the UK to benefit from simplified declaration processes. The instrument also reduces customs information requirements for items of correspondence (such as letters) brought to, or taken out of, the UK.
The instrument will permit certain imported goods to be kept in Great Britain under temporary admission arrangements for longer periods than previously possible.
The legislation also makes sure that:
- HMRC powers to examine goods are aligned across the UK
- penalties can be charged where a person bringing goods into the UK does not comply with customs requirements concerning the movement or examination of goods
Other provisions make sure that customs rules for the valuation of imported goods align with the UK’s international agreements, and update the law concerning HMRC control and examination of goods before they are exported.