Current Customs Rules
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
- Customs (Advance Notice of Arrival) Rules 2024 (PDF, 324 KB)
- Approved Forms for Advance Notices of Arrival (PDF, 41 KB)
- These rules are not yet in force, but they will replace the rules below when they come into force on 30 January 2025
- 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)
- Customs (Applications for CASE Licences) Rules 2024 (PDF, 260 KB)
- Approved Forms for CASE Licence Applications (PDF, 67 KB)
- Customs (Application for Customs-controlled Area Licences) Rules 2024 (PDF, 316 KB)
- Approved Forms for Customs-controlled Area Licence Applications (PDF, 76 KB)
- These rules are not yet in force, but they will replace the rules below when they come into force on 30 January 2025
- 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 2024 (PDF, 227 KB)
- These rules are not yet in force, but they will replace the rules below when they come into force on 30 January 2025
- Customs (Applications for Registered User System Registration) Rules 2021 (PDF, 2 MB)
- Customs (Secure Exports Schemes) Rules 2024 (PDF, 324 KB)
Cargo
- Customs (Cargo Report (Export)) Rules 2024 (PDF, 319 KB)
- Customs (Inward Cargo Report) Rules 2024 (PDF, 438 KB)
- Customs (Inward Report) Rules 2024 (PDF, 334 KB)
- Customs (Outward Cargo Report) Rules 2024 (PDF, 244 KB)
Declarations
- Customs (Arrival Information) Rules 2024 (PDF, 345 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)
- Customs (Amendment of Provisional Value) Rules 2024 (PDF, 238 KB)
- Approved Forms for Provisional Value amendments (PDF, 71 KB)
- These rules are not yet in force, but they will replace the rules below when they come into force on 30 January 2025
- 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)