UK Statutory Instrument 2018 United Kingdom

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

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.
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At a glance

Enforced by

HMRC

What's here

98 compliance obligations, 8 practical guides · 5 journeys

Penalty landscape

6 of 98 obligations carry an unlimited fine. 92 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 93
  • Any Person 4
  • Self-Employed Person 1

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 248 other Acts (top 5 shown)
Any Person also bound by 487 other Acts (top 5 shown)
Self-Employed People also bound by 9 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.

s.054

Remission

  • Apply to HMRC for remission of unpaid import duty Trader
s.055

Repayment

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

Applicants

  • Applying for a refund or waiver of import duty Trader
s.064

Determinations

  • Comply with HMRC conditions for reduced import duty Trader
s.077

Assistance to HMRC

  • Assist HMRC in identifying import‑duty avoidance breaches Any Person
s.079

Time periods

  • Claim import duty remission within 3 years of the duty being incurred Trader
s.095

Guarantee

  • Provide an HMRC‑approved guarantee for import duty liabilities Trader
s.096

Guarantors

  • Obtain HMRC approval to act as a customs duty guarantor Trader
s.098

Specified amount

  • Notify HMRC if import duty exceeds guarantee amount Trader
s.140

Amount of fees

  • Pay the authorised customs fee for imports Trader
s.authorisations not requiring an application but su

Authorisations not requiring an application but subject to revocation

  • Comply with HMRC notices on simplified customs procedures Trader
s.completion of customs declaration made under regul

Completion of customs declaration made under regulation 26FA

  • Provide required information to HMRC to complete customs declaration Trader
s.extended periods to make available documents for i

Extended periods to make available documents for inspection

  • Make customs documents available for HMRC inspection within the allowed period Trader
s.fixed transport installations

Fixed transport installations

  • Make two‑part customs declaration and keep records for imports via fixed transport installations Trader
s.free-circulation procedure: goods imported at othe

Free-circulation procedure: goods imported at other listed locations

  • Declare free‑circulation goods imported at other listed locations Trader
s.free-circulation procedure: goods imported at roro

Free-circulation procedure: goods imported at RoRo listed locations

  • Submit customs declaration for RoRo imports Trader
s.free-circulation procedure: human organs etc. need

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

  • Make customs declaration for duty‑free import of human organs for transplant Trader
s.free-circulation procedure: nato forces

Free-circulation procedure: NATO forces

  • Submit NATO Form 302 for duty‑free imports Trader
s.free-circulation procedure: use, sale or consumpti

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

  • Make customs declaration for chargeable goods on non‑qualifying vehicles Trader
s.inward processing procedure: unloading of stores f

Inward processing procedure: unloading of stores for refurbishment

  • Make a customs declaration when unloading stores for refurbishment Trader
s.notification of a liability to pay import duty whe

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

  • Pay import duty when notified by HMRC after a carnet declaration Trader
s.other listed locations

Other listed locations

  • Make customs declarations before goods arrive at listed UK locations Trader
s.repayment of import duty following trade remedies

Repayment of import duty following Trade Remedies Authority review

  • Claim repayment of import duty after a trade‑remedy notice Trader
s.storage procedure: unloading of surplus stores for

Storage procedure: unloading of surplus stores for storage

  • Make a customs declaration when unloading surplus stores for storage Trader
s.temporary admission procedure: goods imported at o

Temporary admission procedure: goods imported at other listed locations

  • Make a customs declaration for temporary admission Trader
s.temporary admission procedure: goods imported at r

Temporary admission procedure: goods imported at RoRo listed locations

  • Make a customs declaration for temporary admission of RoRo‑imported goods Trader
s.temporary admission procedure: pleasure craft

Temporary admission procedure: pleasure craft

  • Submit a customs declaration for temporary admission of a pleasure craft Self-Employed Person
s.temporary admission procedure: private aircraft

Temporary admission procedure: private aircraft

  • Submit customs declaration for temporary admission of private aircraft Any Person
s.trade remedy repayment investigations

Trade remedy repayment investigations

  • Apply for repayment of reduced anti‑dumping duties within 6 months Trader
s.transaction value: pro rata amounts

Transaction value: pro rata amounts

  • Calculate import value pro rata for partial consignments Trader
s.transaction value: retrospectively adjusted amount

Transaction value: retrospectively adjusted amounts

  • Adjust import duty for price reductions on defective goods Trader
s.transitional eidr procedure – verification

Transitional EIDR procedure – verification

  • Provide HMRC access to or information from your transitional EIDR system Trader
s.transitional eidr simplified customs declaration p

Transitional EIDR simplified Customs declaration process

  • Make a two‑part transitional EIDR customs declaration Trader
s.unaccompanied goods: making of declarations

Unaccompanied goods: making of declarations

  • Submit customs declaration for unaccompanied goods before train loading Trader
s.voluntary advance declarations by qualifying trave

Voluntary advance declarations by qualifying travellers: other chargeable goods

  • Make a voluntary advance customs declaration for qualifying travel goods Any Person
Browse 113 other sections — 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.chargeable goods carried by relevant vehicles dest

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

s.control of stores on board a vehicle

Control of stores on board a vehicle

s.definitions: transitional eidr simplified customs

Definitions: transitional EIDR simplified Customs declaration process

s.fees specified in a notice

Fees specified in a notice

s.free-circulation procedure: pleasure craft

Free-circulation procedure: pleasure craft

s.free-circulation procedure: private aircraft

Free-circulation procedure: private aircraft

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

s.goods not regarded as domestic goods: goods in uk

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

s.goods which cease to be chargeable goods

Goods which cease to be chargeable goods

s.interpretation

Interpretation

s.mandatory advance declarations by qualifying trave

Mandatory advance declarations by qualifying travellers: other chargeable goods

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

s.notification of embarkation requirements for charg

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

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

s.unaccompanied goods

Unaccompanied goods

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 …

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