Policy paper

The Customs (Miscellaneous Amendments) Regulations: 2025

Published 25 June 2025

Who is likely to be affected

Businesses, organisations, and individuals who import or export goods.

General description of the measure

This measure makes various changes to the customs rules that apply when goods are imported or exported. It changes how these goods can be declared to HMRC for customs purposes in certain circumstances. This includes simplifications and other changes that will apply where certain goods are declared for export, or where imported goods are declared for a temporary admission procedure (where goods can be imported for a temporary period and benefit from import duty relief) or a transit procedure (where goods can be moved across borders with customs duty becoming chargeable only when the goods reach their final country of destination).

The measure also establishes a new authorisation scheme for certain foreign postal operators providing services in Great Britain (England, Scotland and Wales) that will allow them to continue to access declaration simplifications when they carry postal items out of the UK from Great Britain, while ensuring appropriate control. It also reduces customs information legally required for items of correspondence brought to, or taken out of, the UK.

Elsewhere, the measure permits certain imported goods to be kept in Great Britain under temporary admission arrangements for longer periods than was previously the case.

The measure also ensures that HMRC has appropriate powers to examine goods in Northern Ireland, for example where this is necessary to check a declaration. It also ensures penalties can be charged where a person bringing goods into Great Britain or Northern Ireland does not comply with customs requirements concerning the movement or examination of goods. Other provisions ensure that customs rules for the valuation of imported goods align with the UK’s international agreements, enable HMRC to repay or remit import duty amounts where the value of imported goods has been reduced because the goods are defective and update the law concerning HMRC control and examination of goods before they are exported.

Policy objective

To simplify, update and provide clarity on certain customs rules concerning declaration and information requirements.

To ensure HMRC has appropriate powers to control and examine goods and respond to non-compliance with the customs rules.

To ensure UK customs law is consistent with the UK’s international agreements.

Background to the measure

HMRC formally consulted on the customs treatment of foreign postal operators from 27 April 2023 — 20 July 2023. A consultation response was published on 28 April 2025.

A Call for Evidence on improving the process for importing goods temporarily into the UK ran from 29 June to 22 September 2023. A summary of responses was published on 7 December 2023.

Other changes are technical changes for which formal consultation is not considered necessary.

Detailed proposal

Operative date

The measure will have effect on 16 July 2025.

Current law

The main provisions of UK law concerning import duty are in the Taxation (Cross-border Trade) Act 2018 (TCTA), and the Regulations made under that Act.

These regulations include the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (the Import Duty Regulations) which apply in Great Britain and include rules concerning the availability and use of oral and by conduct declarations to place goods under a temporary admission procedure. These regulations also make provision for cases in which an oral or by conduct declaration can be used to be set out in the reference document entitled ‘List of Goods Applicable to Oral and By Conduct Declarations’ (the Oral or By Conduct List). The Import Duty Regulations also permit the making of a customs declaration in paper form in certain circumstances, and provide rules for the valuation of imported goods for duty purposes, and for the repayment or remission of duty by HMRC.

The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) (the Export Regulations) include provisions that apply in Great Britain for goods that are to be exported from the UK. This includes a requirement to make goods available for examination by an HMRC officer before they are exported. The Export Regulations also set out rules concerning export declarations made orally or by conduct and the control by an HMRC officer of goods that are to be exported.

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) (the Special Procedures Regulations) set out rules for the temporary admission procedure in Great Britain, including the period for which goods can be kept under the procedure before they have to be exported. These regulations also provide for details concerning the goods which qualify for full relief under temporary admission, and other eligibility conditions, to be set out in the temporary admission document. 

The Customs Transit Procedures (EU Exit) Regulations 2018 (S.I. 2018/1258) (the Transit Regulations) implement the requirements of international transit agreements such as the Common Transit Convention as well as provide transit arrangements for goods moving between UK destinations (the UK transit procedure).

In addition to legislation made under TCTA, the Finance Act 2003 provides for circumstances in which a person will be liable to a penalty for breaches of specified customs rules, and other matters in relation to penalties, to be set out in regulations. Regulations made under this Act include the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113) (the Penalty Regulations).

The Customs (Northern Ireland) (EU Exit) Regulations (S.I. 2020/1605) (Northern Ireland Regulations) set out how certain provisions of the legislation described above apply for the purposes of duty chargeable in Northern Ireland.

The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) (the Postal Packets Regulations), which are made under the Postal Services Act 2000, set out information requirements and other rules for the international movement of postal packets.

Proposed revisions

The Import Duty Regulations will be amended to:

• extend the availability of an oral and by conduct declaration for certain goods declared for a temporary admission procedure
• provide for an application process for these simplified forms of declaration
• withdraw the ability to declare goods for a common transit procedure using certain paper declarations
• clarify how the value of goods should be determined for customs purposes in specific circumstances or under certain valuation methods
• permit HMRC to repay or remit duty amounts where appropriate following a reduction to the price payable for defective imported goods, after those goods have been imported

The Export Regulations will be amended to:

• establish new authorisation requirements for foreign postal operators so that certain postal items taken out of Great Britain can be declared for export by the conduct of submitting these items to an authorised operator
• ensure that postal operators are responsible for making postal items that have been declared by conduct available for examination by HMRC before they are exported
• ensure that an oral and by conduct export declaration will be possible for certain goods that are being exported at the end of a temporary admission procedure
• clarify that goods will remain under the control of a Customs Officer until they have been taken out of the UK

The Special Procedures Regulations will be amended to:

• permit works of art, collectors’ items and antiques to be kept under temporary admission for up to 48 months, and ensure that HMRC can permit other goods to be kept under temporary admission for longer than 24 months
• provide for a new version of the temporary admission document alongside this change
• permit the period during which certain goods can be kept under temporary admission to be specified in a notice published by HMRC

The Transit Regulations will be amended to:

• remove paper-based transit arrangements for goods moved by air or rail under the common transit procedure
• provide for a new simplification which will allow goods to be placed under the common transit procedure or the United Kingdom transit procedure using a declaration with reduced information requirements

The Northern Ireland Regulations will be updated to make clear that provisions of Customs and Excise Management Act 1979 (CEMA) concerning HMRC powers to examine and take account of goods apply on the same basis in all parts of the UK.

The Penalty Regulations will be updated to clarify the scope of an existing penalty relating to breach of directions and to provide for a penalty of up to £1,000 where a person breaches customs rules imposed by or under CEMA in relation to the movement or examination of goods.

The Postal Packet Regulations will be amended to:

• remove any requirement for a CN22/23 customs form to be affixed to any item of correspondence
• require a CN22/23 to be affixed to other foreign postal packets taken out of the UK by a foreign postal operator

The measure also introduces other changes to other legislation that are consequential to the changes described above.

Summary of impacts

Exchequer impact (£ million)

2025 to 2026	2026 to 2027	2027 to 2028	2028 to 2029	2029 to 2030	2030 to 2031
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The final costing will be subject to scrutiny by the Office for Budget Responsibility and will be set out at a future fiscal event.

Economic impact

This measure is not expected to have any significant macroeconomic impacts.

Impact on individuals, households and families

Changes for foreign postal operators

The changes in relation to foreign postal operators will have no impact on individuals.

Temporary Admission

The changes to temporary admission will have a negligible impact on those individuals who can take advantage of the extended periods of time certain goods can remain in the UK temporarily without the need to pay import duty or import VAT, and by making temporary admission simpler to use. The changes are expected overall to improve individuals’ experience of dealing with HMRC as the changes should make the temporary admission procedure simpler to use and easier to understand.

Transit

The changes to the transit regulations will have no impact on individuals.

Civil penalties

The measure concerning HMRC powers to examine and take account of goods and civil penalties will have a negligible impact on individuals.

Customs valuation of goods

The changes to the valuation rules will have a negligible impact on individuals importing goods. In most circumstances a business will be importing goods on the behalf of an individual.

As a result, the business will engage with the customs valuation rules rather than an individual. For those individuals importing goods themselves however, there will be a one-off cost to them to familiarise themselves with the changes.

There are not expected to be any on-going costs. An individual’s experience of dealing with HMRC is expected to improve as the changes provide clarity and legal certainty on how the customs value should be determined in specific circumstances and under certain valuation methods.

Clarifying the point at which customs control ends for goods declared for export

The measure concerning the point at which customs control ends for goods declared for export is intended only to clarify the rules and reflects current practice. There should therefore be no impact on individuals exporting goods.

None of these changes are expected to impact on family formation, stability or breakdown.

Equalities impacts

HMRC does not hold protected characteristic data on the customer groups affected by this measure, however it is not anticipated that there will be disproportionate impacts on those in groups sharing protected characteristics.

Impact on business including civil society organisations

Changes for foreign postal operators

These changes will ensure foreign postal operators exporting from Great Britain can access postal customs simplifications, whilst ensuring these operators meet similar security standards and undertake proportionate due diligence on their exports to Royal Mail, to create a level playing field.

To adapt to the changes there will be a negligible administrative impact on an estimated 30 to 40 operators. This includes slightly increased costs of complying with the security measures and administration costs. One-off costs could include familiarisation with the changes and applying for HMRC approval.

Temporary Admission

The changes to the temporary admission procedure are expected overall to improve businesses’ experience of dealing with HMRC as the changes should make the temporary admission procedure simpler to use and easier to understand.

The changes will enable certain goods to remain in Great Britain for a longer period of time and reduce how often businesses need to apply to HMRC for extensions to the length of time their goods can remain. Continuing savings could include reduced administrative burdens on importers of certain goods who will have less need to apply to HMRC to vary, or gain new, customs authorisation.

To adapt to the changes there will be a negligible administrative impact on those businesses that choose to use the procedure. One-off costs could include a small amount of time to read new guidance.

Transit

The changes to the transit rules make available new simplified arrangements under which goods can be declared for a transit procedure with reduced information. The changes are expected to improve business’ experience of dealing with HMRC as the continuing cost savings for the reduced information requirements will simplify the declaration process and should therefore help to reduce costs.

There is also an expectation that this will ensure the declaration process is simpler and quicker for authorised businesses.

There will be a negligible administrative impact on a very limited number of companies currently authorised to use the paper-based simplifications which this measure removes. One-off costs could include a requirement to apply for this new simplification which may entail a small amount of resource initially and there may also be a requirement for businesses to upskill staff due to the changes.

Civil penalties

The measure concerning HMRC powers to examine and take account of goods and civil penalties will have a negligible impact on businesses.

Customs valuation of goods

The changes to the valuation rules are expected to improve businesses’ experience of dealing with HMRC as the changes provide clarity and legal certainty on how the customs value should be determined in specific circumstances and under certain valuation methods.

More importing businesses will be able to apply to HMRC for remission or repayment of duty amounts when the price of goods they have purchased has been reduced because the goods are defective.

The changes are expected to have a negligible administrative impact on approximately 252,000 businesses responsible for importing into the UK and those that are making customs declarations on behalf of others. There will be a one-off cost to businesses to familiarise themselves with the changes. There are not expected to be any continuing costs.

Clarifying the point at which customs control ends for goods declared for export

The measure concerning the point at which customs control ends for goods declared for export is intended only to clarify the rules and reflects current practice. There should therefore be no impact on any business exporting goods.

The changes in this measure are not expected to impact civil society organisations.

Operational impact (£ million) (HMRC or other)

HMRC must implement changes to IT systems to support the foreign postal operator application process at an estimated cost of £2.5 million. HMRC will also incur staff costs to support the implementation of this policy which are estimated to cost is £0.7 million in the first 5 years.

There are not expected to be any significant operational impacts of the changes in this measure.

Other impacts

Other impacts have been considered and none have been identified.

Monitoring and evaluation

This measure will be kept under review through compliance activity, and ongoing stakeholder engagement with trade bodies and other representative businesses. 

Further advice

If you have any questions about these changes, please contact cpsbriefingandco-ordinationteam@hmrc.gov.uk.

Declaration

James Murray MP, Exchequer Secretary to the Treasury, has read this tax information and impact note and is satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impacts of the measure.