Citation and commencement

1.—(1) These Regulations may be cited as the Customs (Miscellaneous Amendments) Regulations 2026 and come into force on 30th June 2026.

(2) The amendment made by regulation 4(4) has effect in relation to liabilities to import duty incurred on or after 30th June 2026.

Amendment of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

2. In regulation 5 of the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020(4) (the bulk Customs declaration process), in paragraph (2)(a) for “Great Britain” in the second place it occurs, substitute “the United Kingdom”.

Amendment of the Customs (Export) (EU Exit) Regulations 2019

3.—(1) The Customs (Export) (EU Exit) Regulations 2019(5) are amended as follows.

(2) In regulation 8 (goods not required to be exported in accordance with the applicable export provisions), in paragraph (7B)—

(a)after “carnet” insert “, either in paper form”;

(b)after “2018” insert “or in electronic form”.

(3) In regulation 26 (export declarations made in paper form), in paragraph (1)—

(a)after “declaration” insert “in paper form”;

(b)after “of a” insert “paper version of a”.

Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018

4.—(1) The Customs (Import Duty) (EU Exit) Regulations 2018(6) are amended as follows.

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

(a)in paragraph (4)—

(i)in the words before sub-paragraph (a), after “declaration” insert “in paper form”;

(ii)in sub-paragraph (a) before “TIR” insert “paper version of a”;

(b)in paragraph (4A)—

(i)in the words before sub-paragraph (a), after “declaration” insert “in paper form”;

(ii)in sub-paragraph (a) at the beginning insert “a paper version of”;

(iii)in sub-paragraph (b) at the beginning insert “a paper version of”.

(3) In regulation 40A (notification of a liability to pay import duty where declaration made by carnet), in paragraph (3) after “22” insert “(5)”.

(4) In regulation 45 (interest on late payment of import duty), for paragraph (3) substitute—

“(3) Where a person is liable to import duty in respect of goods and the liability has—

(a)arisen because of non-compliance with a Customs obligation(7); or

(b)been notified as a result of the correction of a Customs declaration which—

(i)occurred after the goods had been discharged from the Customs procedure(8) for which the declaration was made; and

(ii)was made, or directed to be made, by an HMRC officer(9) following verification of the declaration,

any such import duty payable also carries interest at the late payment interest rate from the date the person incurred the liability to import duty under the Act until the date the person is notified, or treated as notified, of that liability.

(3A) For the purposes of paragraph (3), cases in which liability has arisen because of non-compliance with a Customs obligation include any case in which a liability has arisen under sections 4(3), 4(4)(a) where (4)(c) applies, 4(4)(d) or 5(2) of the Act.”.

Amendment of the Customs Transit Procedures (EU Exit) Regulations 2018

5.—(1) The Customs Transit Procedures (EU Exit) Regulations 2018(10) are amended as follows.

(2) In Schedule 3 (the United Kingdom transit procedure)—

(a)in Part 1 (general provision for the United Kingdom transit procedure), in paragraph 2(e)(iii)—

(i)after “carnet” insert “used to make the declaration, either in electronic form or”;

(ii)after “2018” insert “, in paper form”;

(b)in Part 2 (operation of the UK transit procedure), in paragraph 4—

(i)in sub-paragraph (2A)(b)—

(aa)after “carnet” insert “, either in paper form”;

(bb)after “2018” insert “or in electronic form”;

(ii)in sub-paragraph (4A)—

(aa)after “carnet” insert “, either in paper form”;

(bb)after “2018” insert “or in electronic form”;

(c)in Part 4 (modification where declaration made by carnet), in paragraph 14—

(i)after “carnet” insert “, either in paper form”;

(ii)after “2018” insert “or in electronic form”.

Amendment of the Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018

6.—(1) The Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018(11) are amended as follows.

(2) In regulation 2 (approval conditions), at the beginning of paragraph (1), insert “Unless regulation 3 applies,”.

(3) After regulation 2, insert—

Off-site facilities

3.—(1) This regulation applies in a case where, in the opinion of the Commissioners, the place approved, or to be approved, under section 20(1) of the Customs and Excise Management Act 1979 (“the Act”) cannot meet Items 1 to 4 in relation to Items 5 to 15 in the Schedule.

(2) Items 5 to 15 in the Schedule must be provided by the person to whom the approval has been, or may be, given under section 20(1) of the Act either—

(a)at an off-site facility(12), or

(b)partly at an off-site facility and partly at the place approved, or to be approved, under section 20(1) of the Act.

(3) The off-site facility and the place approved, or to be approved, under section 20(1) of the Act must meet Items 1 to 4 in relation to any of Items 5 to 15 in the Schedule which are provided at those places.

(4) The Commissioners may—

(a)give directions requiring the person to whom the approval has been, or may be, given to propose to the Commissioners by the date specified in the directions a place (“the proposed place”) at which the off-site facility may be located, and

(b)specify in the approval, or in directions given by them, the place at which the off-site facility must be located, and—

(i)which (if any) of Items 5 to 15 in the Schedule must be provided at the place approved under section 20(1) of the Act, and

(ii)which of Items 5 to 15 in the Schedule must be provided at the off-site facility.

(5) The off-site facility may only be located at the proposed place with the agreement of the Commissioners.

(6) Where any of Items 5 to 15 are provided at an off-site facility, the Commissioners may give directions imposing conditions and restrictions as respects the movement of goods between the place approved under section 20(1) of the Act and the off-site facility.”.

(4) In the Schedule, in paragraph 1, for “regulation 2 stipulates” substitute “regulations 2 or 3 stipulate”.

Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

7.—(1) The Customs (Contravention of a Relevant Rule) Regulations 2003(13) are amended as follows.

(2) In the Schedule, under the general heading “Report”—

(a)in the entry “Any pre-approval conditions specified in regulations made under section 20(1) or 22(1A) of the Act.” after “made under section” omit “20(1) or”;

(b)after that entry, insert—

(c)after the entry “Any conditions or restrictions attaching to any approval given under the provisions of section 20(1B), 22(1B) or 25(1B) of the Act.”, insert—