The Customs (Miscellaneous Amendments) Regulations 2026
This tax information and impact note is about some changes to the requirements for port operators and to customs rules which apply to goods that are imported and exported in certain circumstances.
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Details
This page explains changes to UK customs rules, including:
- new requirements for port operators to provide customs facilities, including at off-site locations
- simpler ways to declare goods, including the use of digital carnets
- extending bulk customs declarations for postal packets across the UK
- updated rules on interest charged when customs duties are unpaid due to errors or non-compliance