The Customs (Miscellaneous Amendments) Regulations 2025

Amendments to the Customs (Import Duty) (EU Exit) Regulations 2018

4.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018(1) are amended as follows.

(2) In regulation 2(1) (interpretation)—

(a) after the definition of “stores”, insert—

““the temporary admission document” has the same meaning as it has in regulation 2(1) of the special procedures regulations(2);”.

(b) in the definition of “UP Convention”, for “Istanbul on 6 October 2016 and in Addis Ababa on 7 September 2018” substitute “Riyadh on 5 October 2023”(3).

(3) For regulation 21 (temporary admission procedure: miscellaneous goods) substitute—

Temporary admission procedure: miscellaneous goods and other goods

21.— (1) An individual may make a Customs declaration(4) for a temporary admission procedure(5) orally in respect of the goods listed in Part B (miscellaneous goods) of the Oral or By conduct list(6), if at the time of import full relief from import duty is available under regulation 40 (temporary admission - full relief) of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made.

(2) An individual may make a Customs declaration for a temporary admission procedure orally in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where—

(a) at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made;

(b) an application for approval to do so is granted under regulation 21A(3) (application for approval to make oral declaration under regulation 21(2)).

(3) An oral declaration made under paragraph (2) must comply with any conditions specified under regulation 21A(5).”.

(4) After regulation 21 insert—

Application for approval to make oral declaration under regulation 21(2)

21A.— (1) To make a Customs declaration for a temporary admission procedure orally under regulation 21(2) (temporary admission procedure: miscellaneous goods and other goods), an individual must make an application to an HMRC officer(7) for approval to do so, in accordance with the requirements of a notice published by HMRC.

(2) HMRC must publish a notice specifying the matters referred to in paragraph (1), and that notice must specify—

(a) the time by which, and the place to which, an application for approval under paragraph (1) must be made;

(b) the form and manner of such an application; and

(c) any information to be included in such an application.

(3) An HMRC officer may grant an application made under paragraph (1) where they consider that the making of a Customs declaration orally is justified, taking into consideration factors specified in a notice published by HMRC.

(4) HMRC must publish a notice specifying the matters referred to in paragraph (3).

(5) Where an application made under paragraph (1) is granted, the officer may impose conditions on the making of the declaration in any approval granted under paragraph (3).

(6) Where—

(a) an application is made under paragraph (1); and

(b) a time limit specified in paragraph (7), for the purposes of this paragraph, expires before that application is determined,

the application will be treated as refused.

(7) The time limits specified for the purposes of paragraph (6) are—

(a) in a case where an entry summary declaration in respect of the goods is required under Article 127 of the UCC(8), the time limit for lodging that declaration in accordance with Articles 105 to 109 of the Delegated Regulation(9);

(b) in a case where a Customs declaration is required to be made before the goods are imported into the United Kingdom in accordance with—

(i) regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods)(10);

(ii) regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations);

(iii) regulation 131C (unaccompanied goods: making of declarations)(11);

(iv) regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations)(12); or

(v) regulation 131H (goods intended to be carried in a shuttle train: making of declarations)(13),

the time by which the applicable declaration must be made.

(8) Part 9 of these Regulations does not apply to applications under paragraph (1), or to any decision relating to such an application.”.

(5) In regulation 22 (customs declarations made in paper form)—

(a) in paragraph (4), omit sub-paragraphs (b) and (c);

(b) in paragraph (5), omit sub-paragraphs (b) and (d).

(6) In regulation 27 (temporary admission procedure: miscellaneous goods)—

(a) in the heading of the regulation, after “miscellaneous goods” insert “and other goods”;

(b) in paragraph (1)(c), for “a relief from import duty is available” substitute “full relief from import duty is available under regulation 40 of the special procedures regulations”;

(c) after paragraph (1) insert—

“(1A) An individual may make a Customs declaration for a temporary admission procedure by the conduct described in paragraph (2) in respect of goods falling within a description given in section 26 (other goods (occasional imports)) or 27 (other goods (no economic effect)) of the temporary admission document where—

(a) at the time of import full relief from import duty is available under regulation 40 of the special procedures regulations in respect of the goods to that individual or the person on whose behalf the declaration is made; and

(b) an application for approval to do so is granted under regulation 27ZA(3) (application for approval to make declaration by conduct under regulation 27(1A)).”;

(d) in paragraph (2), for “paragraph (1)” substitute “paragraphs (1) and (1A)”;

(e) in paragraph (3), for “a relief from import duty is available” substitute “full relief from import duty is available under regulation 40 of the special procedures regulations”;

(f) after paragraph (3) insert—

“(4) A declaration by conduct made under paragraph (1A) must comply with any conditions specified under regulation 27ZA(5).”.

(7) After regulation 27 insert—

Application for approval to make declaration by conduct under regulation 27(1A)

27ZA.— (1) To make a Customs declaration for a temporary admission procedure by conduct under regulation 27(1A) (temporary admission procedure: miscellaneous goods and other goods), an individual must make an application to an HMRC officer for approval to do so, in accordance with the requirements of a notice published by HMRC.

(2) HMRC must publish a notice specifying the matters referred to in paragraph (1), and that notice must specify—

(a) the time by which, and the place to which, an application for approval under paragraph (1) must be made;

(b) the form and manner of such an application; and

(c) any information to be included in such an application.

(3) An HMRC officer may grant an application made under paragraph (1) where they consider that the making of a Customs declaration by conduct is justified, taking into consideration factors specified in a notice published by HMRC.

(4) HMRC must publish a notice specifying the matters referred to in paragraph (3).

(5) Where an application made under paragraph (1) is granted, the officer may impose conditions on the making of the declaration in any approval granted under paragraph (3).

(6) Where—

(a) an application is made under paragraph (1); and

(b) a time limit specified in paragraph (7), for the purposes of this paragraph, expires before that application is determined,

the application will be treated as refused.

(7) The time limits specified for the purposes of paragraph (6) are—

(a) in a case where an entry summary declaration in respect of the goods is required under Article 127 of the UCC, the time limit for lodging that declaration in accordance with Articles 105 to 109 of the Delegated Regulation;

(b) in a case where a Customs declaration is required to be made before the goods are imported into the United Kingdom in accordance with—

(i) regulation 39A (mandatory advance declarations by qualifying travellers: other chargeable goods);

(ii) regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations);

(iii) regulation 131C (unaccompanied goods: making of declarations);

(iv) regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations)(14); or

(v) regulation 131H (goods intended to be carried in a shuttle train: making of declarations)(15),

the time by which the applicable declaration must be made.

(8) Part 9 of these Regulations does not apply to applications under paragraph (1), or to any decision relating to such an application.”.

(8) In—

(a) regulation 27A(2)(b) (temporary admission procedure: goods imported at RoRo listed locations)(16);

(b) regulation 27B(1) (temporary admission procedure: pleasure craft)(17);

(c) regulation 27C(1)(b) (temporary admission procedure: private aircraft);

(d) regulation 27D(2)(b) (temporary admission procedure: goods imported at other listed locations)(18);

(e) regulation 27E(1) (temporary admission procedure: NATO forces)(19),

for “a relief from import duty is available” substitute “full relief from import duty is available under regulation 40 of the special procedures regulations”.

(9) In regulation 107(1) (interpretation), omit the definition of “the 90 day period”.

(10) In regulation 108(7)(b) (use of Methods of valuation), for “regulation 114” substitute “regulations 114, 114A and 114B”.

(11) In regulation 113 (transaction value: further included items - royalties)—

(a) in paragraph (1), for “to the seller(20)” substitute “, either directly or indirectly,”;

(b) in paragraph (1)(a), for “is payable when the buyer(21) sells the goods” substitute “relates to the goods being valued”;

(c) in paragraph (1)(b), for “forms part of the agreement” substitute “is a condition of sale of those goods in the agreement”.

(12) After regulation 114 (transaction value: adjusted amounts), insert—

Transaction value: retrospectively adjusted amounts

114A.— (1) Paragraph (3) applies where—

(a) a seller makes an adjustment of the price actually paid or payable for the goods to the benefit of the buyer (“the adjustment”); and

(b) paragraph (2) applies to the adjustment.

(2) This paragraph applies to an adjustment where—

(a) the goods are defective at the time of acceptance of the Customs declaration(22) for the free-circulation procedure(23);

(b) the seller makes the adjustment to compensate the buyer for the defect in order to fulfil, either—

(i) a contractual obligation entered into before the acceptance of the Customs declaration; or

(ii) a statutory obligation applicable to the goods; and

(c) the adjustment is made within the period of one year starting immediately after the date on which the Customs declaration is accepted for that procedure.

(3) The amount of import duty in respect of the adjustment is the amount which may be remitted or repaid.

(4) A case falling within paragraphs (1) and (2) is to be treated as a reduced duty case(24) for the purposes of Part 7 of these Regulations.

Transaction value: pro rata amounts

114B.— (1) Where—

(a) paragraph (2) applies to goods declared for a Customs procedure(25); or

(b) paragraph (3) applies to goods declared for the free-circulation procedure,

the transaction value of those goods is to be determined pro rata, by reference to the price of the total quantity of goods purchased and the quantity of goods imported or imported without damage (as the case may be).

(2) This paragraph applies to goods declared for a Customs procedure which are part of a larger quantity of the same goods purchased in one transaction.

(3) This paragraph applies to goods declared for the free-circulation procedure where, at the time of acceptance of the Customs declaration for that procedure, part of a consignment of goods purchased has been lost or damaged.”.

(13) In regulation 116 (transaction value: further excluded items - royalties)—

(a) in paragraph (1)—

(i) for “agreed to be paid” substitute “payable”;

(ii) for “to the seller” substitute “, either directly or indirectly”;

(b) in paragraph (1)(a), for “is payable when the buyer sells the goods” substitute “does not relate to the goods being valued”;

(c) for the “; and” after paragraph (1)(a) substitute “; or”;

(d) for paragraph (1)(b) substitute—

“(b) such payment is not a condition of sale of those goods in the agreement between the buyer and seller for the importation of the goods into the United Kingdom.”.

(14) In regulation 117 (transaction value: further excluded items - finance interest), in paragraph (3)(b), for “their release to free-circulation” substitute “discharge of the goods from the free-circulation procedure”.

(15) In regulation 120 (Method 2 valuation)—

(a) for paragraph (2)(a) substitute—

“(a) identify the transaction value of identical goods(26)—

(i) sold for export to the United Kingdom; and

(ii) imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom; and”;

(b) in paragraph (2)(b) for “they are released for free-circulation” substitute “importation of the goods into the United Kingdom”.

(16) In regulation 121 (Method 3 valuation)—

(a) for paragraph (2)(a) substitute—

“(a) identify the transaction value of similar goods(27)—

(i) sold for export to the United Kingdom; and

(ii) imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom; and”;

(b) in paragraph (2)(b) for “they are released for free-circulation” substitute “importation of the goods into the United Kingdom”.

(17) In regulation 122 (Method 2 and Method 3 valuation: identification of transaction values)—

(a) for paragraph (1) substitute—

“(1) The identification of the transaction value of identical goods or similar goods—

(a) sold for export to the United Kingdom; and

(b) imported into the United Kingdom at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom,

must be based on a sale of such goods which satisfies paragraph (1A).”;

(b) after paragraph (1), insert—

“(1A) To satisfy this paragraph, a sale of goods must be—

(a) by—

(i) the seller of the chargeable goods; or

(ii) where no such sale takes place by that seller at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom, a seller who is in the equivalent position in the supply chain to the seller of the chargeable goods;

(b) to—

(i) the buyer of the chargeable goods; or

(ii) where no such sale takes place to that buyer at the time of, or within such period as an HMRC officer considers reasonable of, the importation of the chargeable goods into the United Kingdom, a buyer who is in an equivalent position in the supply chain to the buyer of the chargeable goods; and

(c) of an equivalent quantity of goods as the sale of the chargeable goods.”.

(18) In regulation 123 (Method 4 valuation - other than goods to which regulation 124 applies)—

(a) for paragraph (3) substitute—

“(3) Step 1: identify whether or not—

(a) there is a sale in the United Kingdom of—

(i) the chargeable goods; or

(ii) identical or similar imported goods,

in the condition they are imported;

(b) which occurs—

(i) at the time of, or within such period as an HMRC officer considers reasonable ending with, the importation of the chargeable goods into the United Kingdom; or

(ii) if there is no sale falling within paragraph (i), within the period of 90 days which begins on the day after the date on which the chargeable goods are imported into the United Kingdom,

and proceed to step 2.”.

(b) for paragraph (4) substitute—

“(4) Step 2: if—

(a) there is a sale, proceed to step 3; or

(b) there is no sale and—

(i) step 7 has not already been applied, proceed to step 7;

(ii) step 7 has already been applied, cease to use Method 4 valuation.”;

(c) in paragraph (5)(a), for “paragraph (b)” substitute “sub-paragraph (b)”;

(d) in paragraph (6)(a), for “paragraph (b)” substitute “sub-paragraph (b)”;

(e) in paragraph (8), for “they are released for free-circulation” substitute “discharge of those goods from the free-circulation procedure”;

(f) omit paragraph (9);

(g) for paragraph (10) substitute—

“(10) Step 7: repeat step 1 as if the reference to “in the condition they are imported” were instead a reference to “that have been processed”, but only if the value of the processing carried out to the goods can be determined.”;

(h) in paragraph (11), for “step 8” substitute “step 7”.

(19) In regulation 126 (Method 6 valuation), for “they are released for free-circulation” substitute “discharge of those goods from the free-circulation procedure”.

(20) In—

(a) regulation 131 (chargeable goods carried by RoRo vehicles destined for RoRo listed locations: making of declarations), in paragraph (1)(b)(i)(bb);

(b) regulation 131F (chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations), in paragraph (1)(b)(i)(bb),

for “paragraph (1)(b) or (c)” substitute “paragraph (1)(b), (1)(c), (1A)”.

(1)

S.I. 2018/1248; which has been relevantly amended by S.I. 2019/486, 1215, 2020/1234, 1552.

(2)

See regulation 2(1) of the Customs (Import Duty) (EU Exit) Regulations 2018 (“CIDEER”) for the definition of “special procedures regulations”.

(3)

Available electronically from: https://www.upu.int/UPU/media/upu/files/aboutUpu/acts/02-actsGeneralRegulations/11_Convention_1.pdf . A hard copy is available for inspection free of charge at the offfices of HMRC at 100 Parliament Street, London, SW1A 2BQ.

(4)

“Customs declaration” has the same meaning as in Schedule 1 to the Taxation (Cross-border Trader) Act 2018 (c. 22) (“TCTA”).

(5)

See paragraph 15 of Schedule 2 to TCTA for the definition of “a temporary admission procedure”.

(6)

See regulation 14 of CIDEER for the definition of “Oral or By conduct list”.

(7)

See section 37(1) of TCTA for the definition of “HMRC officer”.

(8)

See regulation 2(1) of CIDEER for the definition of “the UCC”.

(9)

See regulation 2(1) of CIDEER for the definition of “the Delegated Regulation”.

(10)

Regulation 39A was inserted by S.I. 2019/486.

(11)

Regulation 131C was inserted by S.I. 2019/1346.

(12)

Regulation 131F was inserted by S.I. 2020/1234.

(13)

Regulation 131H was inserted by S.I. 2020/1552.

(14)

Regulation 131F was inserted by S.I. 2020/1234.

(15)

Regulation 131H was inserted by S.I. 2020/1552.

(16)

Regulation 27A was inserted by S.I. 2019/486.

(17)

Regulations 27B and 27C were inserted by S.I. 2019/1215.

(18)

Regulation 27D was inserted by S.I. 2020/1234.

(19)

Regulation 27E was inserted by S.I. 2020/1552.

(20)

See regulation 107(2) of CIDEER for the definition of “seller” in chapters 2 to 5 of CIDEER.

(21)

See regulation 107(2) of CIDEER for the definition of “buyer” in chapters 2 to 5 of CIDEER.

(22)

“Customs declaration” has the same meaning as in Schedule 1 to TCTA.

(23)

See section 3 of TCTA for the definition of “the free-circulation procedure”.

(24)

See regulation 47 of CIDEER for the definition of a “reduced duty case”.

(25)

See section 3(3) of TCTA for the definition of “Customs procedures”.

(26)

See regulation 127(1) of CIDEER for the definition of “identical goods”.

(27)

See regulation 127(1) of CIDEER for the definition of “similar goods”.