Current Customs Rules

Customs Rule

Under the Customs and Excise Act 2018 the Chief Executive continues to have the power to make rules governing certain procedures and processes.

Advance Notice

Advance Notice of Arrival Rules 2018 (PDF, 1.89 MB)
Customs (Advance Notice of Departure) Rules 2024 (PDF, 358 KB)
- Approved Forms for Advance Notices of Departure (PDF, 69 KB)
Customs (Certificates of Clearance) Rules 2024 (PDF, 249 KB)
- Approved Forms for Certificates of Clearance (PDF, 89 KB)

Applications

- Customs (Applications for Administrative Reviews) Rules 2024 (PDF, 314 KB)
  - Approved Forms for Administrative Review Applications (PDF, 78 KB)
  - This rule is not yet in force, but it will replace the rule below when it comes into force on 4 November 2024
Applications for Administrative Reviews Rules 2018 (PDF, 915 KB)
Customs (Applications for CASE Licences) Rules 2024 (PDF, 260 KB)
- Approved Forms for CASE Licence Applications (PDF, 67 KB)
Applications for Customs-controlled Area Licences Rules 2022 (Consolidated) PDF, 249 KB)
Customs (Applications for Customs Rulings) Rules 2024 (PDF, 266 KB)
- Approved Forms for Customs Rulings Applications (PDF, 68 KB)
Customs (Applications for Registered User System Registration) Rules 2021 (PDF, 2 MB)
Customs (Secure Exports Schemes) Rules 2024 (PDF, 324 KB)
- Approved Forms under Customs (Secure Exports Schemes) Rules 2024 (PDF, 91 KB)
- This rule is not yet in force, but it will replace the rule below when it comes into force on 4 November 2024
Applications to join the Secure Exports Scheme (and amend current scheme details) Rules 2022 (PDF, 491 KB)
- Method to join the Secure Exports Scheme (and amend current scheme details) approved on 23 May 2023 (PDF, 230 KB)

Cargo

Customs (Cargo Report (Export)) Rules 2024 (PDF, 319 KB)
- This rule is not yet in force, but it will replace the rule below when it comes into force on 4 November 2024
Customs (Cargo Report (Export)) Rules 2021 (PDF, 390 KB)
Customs (Inward Cargo Report) Rules 2024 (PDF, 438 KB)
Customs (Inward Report) Rules 2024 (PDF, 334 KB)
- Approved Forms under Customs (Inward Report) Rules 2024 (PDF, 87 KB)
Customs (Outward Cargo Report) Rules 2024 (PDF, 244 KB)

Declarations

Customs (Arrival Information) Rules 2024 (PDF, 345 KB)
- Approved Forms under Customs (Arrival Information) Rules 2024 (PDF, 110 KB)
- This rule is not yet in force, but it will replace the rule below when it comes into force on 4 November 2024
Arriving Passenger and Crew Declarations Rules 2018 (Consolidation) (PDF, 347 KB)
- Prescribed Form for providing Customs Arrival information (PDF, 157 KB)
- Prescribed Form for providing Customs Arrival Information (on 30 September 2024 onwards) (165 KB)

Entries

Customs (Deemed Entry of Goods) Rules 2024 (PDF, 368 KB)
Excisable Goods Entry Rules 1997 (Consolidation) (PDF, 724 KB)
Export Entry WCO Message Rules 2013 (Consolidation) (PDF, 945 KB)
Import Entry Rules 1997 (Consolidation) (PDF, 1 MB)
Import Entry WCO Message Rules 2013 (Consolidation) (PDF, 1 MB)
Customs (Nil Returns) Rules 2024 (PDF, 231 KB)
Updates for Provisional Values Rules 2018 (PDF, 163 KB)
Volume of Alcohol Rules 2013 (PDF, 48 KB)

Transhipment Requests

Customs (Transhipment Request) Rules 2024 (PDF, 250 KB)