UK legislation
This section sets out the statutory framework and legislation governing duties and customs process.
The Taxation (Cross-border Trade) Act 2018 is the primary legislation for customs procedures in Great Britain. It sets out the statutory framework governing duties and customs processes. The Customs and Excise Management Act 1979 provides the operational powers required for control, compliance, and enforcement activities within customs operations.
The Windsor Framework provides the legislative basis for moving goods in and out of Northern Ireland.
Key UK government agencies involved in customs processes include the UK Border Force and HM Revenue and Customs.
Taxation (Cross-border Trade) Act 2018
The Taxation (Cross-border Trade) Act 2018 is the primary UK law governing customs duties post-EU exit.
It outlines the legal frameworks, including powers to make regulations, for importing and exporting goods including:
- the obligation to declare goods for customs procedures
- liability for import and export duties
- preferential tariffs and quotas
- customs agents and authorised economic operators
- customs procedures and reliefs
- requirements for making declarations using the Customs Declaration Service (CDS) or in other ways such as for merchandise in baggage (MIB)
Customs and Excise Management Act 1979
The Customs and Excise Management Act 1979 provides the legal foundation for operational powers used by HM Revenue and Customs and Border Force to enforce customs controls, ensure compliance, and manage enforcement actions. It applies to imports, exports, and excise goods, and interacts with other legislation such as the Taxation (Cross-border Trade) Act 2018 and various Finance Acts.
The Export Control Act 2002
The Export Control Act 2002 is the primary legislation that forms the legal basis for the UK’s system of strategic export controls. Certain goods such as technical equipment, cultural items, or sensitive materials may require export licenses under related export control regulations.
The Customs (Import Duty) (EU Exit) Regulations 2018 — goods imported into the UK
The Customs (Import Duty) (EU Exit) Regulations 2018 govern how goods are imported into the UK and how import duties are applied.
Some key applications for international events are:
Customs declarations
Importers must declare goods using electronic, oral, paper, or conduct-based declarations, depending on the nature and value of the goods.
For example, some eligible goods or personal belongings can be declared orally or by conduct. Guidance is in the Customs (Imports Duty)(EU Exit) Reg 2018.
Temporary Admission procedures
Goods such as exhibition materials, professional equipment, and sports gear can be temporarily imported without paying import duties, provided they are re-exported within a specified timeframe.
The Customs (Import Duty)(EU Exit) Reg 2018 Regulation 20 and 21 cover declaration requirements for temporary admission of musical instruments, broadcast equipment, and other items, which are common in international events.
Reliefs from import duties
The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments)(EU Exit) Regulations 2020 is given legal effect by the statutory instruments. It set out the various conditions in which a ‘good’ may be eligible for a relief including those used in international events.
Reliefs may apply if the goods are not intended for sale and are used solely for the event.
The Customs (Export) (EU Exit) Regulations 2019 — exporting goods from the UK
The Customs (Export) (EU Exit) Regulations 2019 outline the procedures for exporting goods from the UK. For international events, they are relevant in the export declarations.
Goods leaving the UK for international events must be declared to customs.
Declarations can be made electronically, orally, or by conduct, depending on the type and value of the goods. Read more information on The Customs (Export) (EU Exit) Regulations 2019.
The Export Control Order 2008 is where the specific lists of controlled goods, licensing requirements, and enforcement details are set out and covers which goods, software, technology, and activities require a license.
Read more about the legal basis for UK strategic export controls and Exporting controlled goods.