UK Statutory Instrument 2018 United Kingdom

The Customs (Import Duty) (EU Exit) Regulations 2018

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

Enforced by

HMRC

What's here

100 compliance obligations, 8 practical guides · 7 journeys

Penalty landscape

6 of 100 obligations carry an unlimited fine. 94 have no criminal penalty — flagged in the list below.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Trader 33
  • Any Person 24
  • Applicant 3
  • Licence Holder 2
  • Landlord 2
  • Operator 2
  • Director or Officer 1

Plus 31 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Supporting — topic alignment

7 guides

Mentioned in related content

1 guides

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Traders also bound by 218 other Acts (top 5 shown)
Any Person also bound by 742 other Acts (top 5 shown)
Applicants also bound by 146 other Acts (top 5 shown)
Licence Holders also bound by 50 other Acts (top 5 shown)
Landlords also bound by 69 other Acts (top 5 shown)
Operators also bound by 124 other Acts (top 5 shown)
Directors and Officers also bound by 221 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — Introductory provisions

Browse 3 other sections in this Part — procedural / definitional / commencement

Part 2 — Presentation of goods to Customs

Browse 5 other sections in this Part — procedural / definitional / commencement
s.no requirement to present goods on import: goods t

No requirement to present goods on import: goods that are not unloaded

s.no requirement to present on import: unloading of

No requirement to present on import: unloading of stores from a qualifying vehicle

Part 2A — Customs control of stores

Browse 1 other section in this Part — procedural / definitional / commencement
s.control of stores on board a vehicle

Control of stores on board a vehicle

Part 3 — Temporary storage

Browse 4 other sections in this Part — procedural / definitional / commencement

Part 4 — Declarations

s.026

Free-circulation procedure: goods imported at RoRo listed locations

  • Declare specific goods by conduct at RoRo ports Trader
s.026

Free-circulation procedure: goods imported at other listed locations

  • Use simplified customs declarations at specific import locations Trader
s.026

Free-circulation procedure: NATO forces

  • Use NATO form 302 for customs declarations of NATO goods Any Person
s.026

Free-circulation procedure: Human Organs etc. needed for transplant

  • Declare imported human organs or blood by transport conduct Any Person
s.026

Free-circulation procedure: use, sale or consumption of non-domestic stores on board a non-qualifying vehicle

  • Declare non-domestic goods used or sold on non-qualifying vehicles Trader
s.027

Temporary admission procedure: goods imported at RoRo listed locations

  • Declare goods for temporary admission by conduct at RoRo locations Trader
s.027

Temporary admission procedure: pleasure craft

  • Declare a pleasure craft for temporary admission by conduct Trader
s.027

Temporary admission procedure: private aircraft

  • Follow specific landing procedures for private aircraft temporary admission Trader
s.027

Temporary admission procedure: goods imported at other listed locations

  • Declare goods for temporary admission by conduct at listed locations Trader
s.027

Storage procedure: unloading of surplus stores for storage

  • Declare and move surplus vehicle stores to a customs warehouse Any Person
s.027

Inward processing procedure: unloading of stores for refurbishment

  • Use simplified customs declarations for stores requiring refurbishment Any Person
s.029

Transitional EIDR simplified Customs declaration process

  • Complete the transitional two-part customs declaration process Any Person
s.029

Transitional EIDR procedure – verification

  • Grant HMRC access to your electronic customs system for verification Any Person
s.029

Extended periods to make available documents for inspection

Other duties (1) — Crown / regulator
  • HMRC may extend the deadline for inspecting customs documents Statutory regulator
s.029

Completion of customs declaration made under regulation 26FA

  • Complete your customs declaration for vehicle stores Operator
s.037

Fixed transport installations

  • Follow simplified customs procedures for fixed transport installations Operator
s.039

Voluntary advance declarations by qualifying travellers: other chargeable goods

  • Declare commercial goods in advance when traveling into the UK Trader
Browse 25 other sections in this Part — procedural / definitional / commencement
s.application for approval to make declaration by co

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

s.application for approval to make oral declaration

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

s.definitions: transitional eidr simplified customs

Definitions: transitional EIDR simplified Customs declaration process

s.free-circulation procedure: pleasure craft

Free-circulation procedure: pleasure craft

s.free-circulation procedure: private aircraft

Free-circulation procedure: private aircraft

s.mandatory advance declarations by qualifying trave

Mandatory advance declarations by qualifying travellers: other chargeable goods

s.persons authorised to use the simplified customs d

Persons authorised to use the simplified Customs declaration process and EIDR procedure – transitional authorisations

s.persons eligible to complete part 1 of the transit

Persons eligible to complete Part 1 of the transitional EIDR simplified Customs declaration process

s.persons eligible to use uk continental shelf simpl

Persons eligible to use UK Continental Shelf simplifications

s.storage procedure: free zones

Storage procedure: free zones

s.temporary admission procedure: nato forces

Temporary admission procedure: NATO forces

s.transitional eidr procedure

Transitional EIDR procedure

s.uk continental shelf simplified import procedure

UK Continental Shelf simplified import procedure

Part 5 — Notification and discharge of liability

s.040

Notification of a liability to pay import duty where declaration made by carnet

Other duties (1) — Crown / regulator
  • HMRC must notify you of import duty debts for carnet declarations Statutory regulator
Browse 2 other sections in this Part — procedural / definitional / commencement

Part 6 — Payment

s.044

Suspension of period for payment

Other duties (1) — Crown / regulator
  • HMRC must suspend your duty payment deadline in specific circumstances Statutory regulator
Browse 2 other sections in this Part — procedural / definitional / commencement

Part 7 — Remission and repayment of import duty

s.050

Lower rate of import duty available

Other duties (1) — Crown / regulator
  • HMRC must refund or remit overpaid import duty caused by an incorrect rate Statutory regulator
s.053

Trade remedy repayment investigations

  • Apply for a refund of overpaid anti-dumping or countervailing duties Any Person
s.053

Repayment of import duty following Trade Remedies Authority review

Other duties (1) — Crown / regulator
  • HMRC must repay import duty following a Trade Remedies Authority review Statutory regulator
s.054

Remission

  • Apply for a reduction or cancellation of unpaid import duty Trader
s.055

Repayment

  • Apply to HMRC for a refund of overpaid import duty Trader
s.057

Applicants

  • Apply for a refund or cancellation of import duty Any Person
s.062

Determinations to grant applications

Unlimited fine
Other duties (1) — Crown / regulator
  • HMRC must determine customs duty remission and repayment applications Statutory regulator
s.063

Acceptance and rejection

Other duties (1) — Crown / regulator
  • HMRC must accept or reject customs applications within 30 days Statutory regulator
s.064

Determinations

Other duties (1) — Crown / regulator
  • HMRC must determine customs duty applications and notify you of the result Statutory regulator
s.068

Interest payable by HMRC

Other duties (1) — Crown / regulator
  • HMRC must pay interest on late duty repayments Statutory regulator
s.075

No avoidance of liability

Other duties (1) — Crown / regulator
  • HMRC must cancel import duty debt if non-compliance was an honest mistake Statutory regulator
s.076

Goods leaving the United Kingdom

Other duties (1) — Crown / regulator
  • HMRC must cancel import duty if goods permanently leave the UK Statutory regulator
s.077

Assistance to HMRC

Other duties (1) — Crown / regulator
  • HMRC must cancel your import duty liability if you report a breach Statutory regulator
s.079

Time periods

Other duties (1) — Crown / regulator
  • HMRC must process import duty remissions within specific time limits Statutory regulator
Browse 15 other sections in this Part — procedural / definitional / commencement
s.goods which cease to be chargeable goods

Goods which cease to be chargeable goods

Part 8 — Customs agents

Browse 1 other section in this Part — procedural / definitional / commencement

Part 9 — Approvals and authorisations and authorised economic operators

s.085

Authorisations not requiring an application but subject to revocation

  • Use simplified customs import procedures without formal application Any Person
Browse 4 other sections in this Part — procedural / definitional / commencement

Part 10 — Guarantees

s.095

Guarantee

  • Maintain a financial guarantee for import duty liabilities Trader
s.096

Guarantors

  • Ensure your import duty guarantor is HMRC-approved and UK-based Applicant
s.098

Specified amount

  • Maintain sufficient customs guarantees and notify HMRC of shortfalls Any Person
s.100

Discharge of guarantees

Other duties (1) — Crown / regulator
  • HMRC must respond to partial guarantee discharge applications within 30 days Statutory regulator
Browse 4 other sections in this Part — procedural / definitional / commencement

Part 11 — Domestic goods

Browse 4 other sections in this Part — procedural / definitional / commencement
s.goods not regarded as domestic goods: goods in uk

Goods not regarded as domestic goods: goods in UK sector of the continental shelf

Part 12 — Valuation of chargeable goods

s.110

Provision of evidence

Other duties (1) — Crown / regulator
  • HMRC must publish evidence requirements for customs valuations Statutory regulator
s.114

Transaction value: retrospectively adjusted amounts

  • Request a refund of import duty for defective goods Trader
s.114

Transaction value: pro rata amounts

  • Calculate customs value pro rata for partial or damaged imports Trader
Browse 12 other sections in this Part — procedural / definitional / commencement

Part 13 — Chargeable goods destined for RoRo listed locations

s.130

RoRo listed locations

Other duties (1) — Crown / regulator
  • HMRC must maintain and publish a list of RoRo ports and terminals Statutory regulator
Browse 2 other sections in this Part — procedural / definitional / commencement

Part 13B — Unaccompanied goods

s.131

Unaccompanied goods: making of declarations

  • Submit customs declarations for unaccompanied goods on through trains Any Person
Browse 1 other section in this Part — procedural / definitional / commencement
s.unaccompanied goods

Unaccompanied goods

Part 13C — Chargeable Goods Destined for Other Listed Locations

s.131

Other listed locations

Other duties (1) — Crown / regulator
  • HMRC must publish and maintain a list of specific customs locations Statutory regulator
Browse 2 other sections in this Part — procedural / definitional / commencement
s.chargeable goods carried by relevant vehicles dest

Chargeable goods carried by relevant vehicles destined for other listed locations: making of declarations

s.interpretation

Interpretation

Part 13D — Goods intended to be carried in a shuttle train

Browse 2 other sections in this Part — procedural / definitional / commencement
s.goods intended to be carried in a shuttle train

Goods intended to be carried in a shuttle train

s.goods intended to be carried in a shuttle train: m

Goods intended to be carried in a shuttle train: making of declarations

Part 13E — Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

s.notification of embarkation requirements for charg

Notification of embarkation requirements for chargeable goods destined for RoRo listed locations or other listed locations

  • Notify HMRC when chargeable goods depart for the UK

Part 14 — Fees

s.139

Fees authorised and functions

Unlimited fine
Other duties (1) — Crown / regulator
  • HMRC may only charge fees for specific customs services Statutory regulator
s.140

Amount of fees

Other duties (1) — Crown / regulator
  • HMRC must publish and limit customs fees to actual costs Statutory regulator
s.142

Payment of fees

Other duties (1) — Crown / regulator
  • HMRC must notify you of customs fees and payment terms Statutory regulator
Browse 4 other sections in this Part — procedural / definitional / commencement
s.fees specified in a notice

Fees specified in a notice

Part 15 — Transitional and savings provisions

Browse 18 other sections in this Part — procedural / definitional / commencement
Read the full Act on legislation.gov.uk (opens in a new tab)

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

Explore more

Browse legislation

Find other UK business legislation with related guidance.

Regulators

Learn more about the bodies that enforce this legislation.