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
- Advance Notice of Arrival (PDF 1.89 MB)
- Advance Notice of Departure (Consolidation) (PDF 690 KB)
- Certificate of Clearance (Consolidation) (PDF 673 KB)
Applications
- Applications for Administrative Reviews 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 (Consolidated) 2022 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)
- Applications to join the Secure Exports Scheme (and amend current scheme details) (in force from 12 December 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 2021 (PDF 390 KB)
- Inward Cargo Report (Consolidation) (PDF 447 KB)
- Customs (Inward Report) Rules 2024 (PDF 334 KB)
- Approved Forms under Customs (Inward Report) Rules 2024 (PDF 87 KB)
- This rule is not yet in force, but it will replace the rule below when it comes into force on 15 July 2024.
- Customs (Inward Report) Rules 2004 (Consolidation) (PDF 288 KB)
- Customs (Outward Cargo Report) Rules 2024 (PDF 244 KB)
- This rule is not yet in force, but it will replace the rule below when it comes into force on 15 July 2024.
- Customs (Outward Cargo Report) Rules 2014 (Consolidation) (PDF 702 KB)
Declarations
Entries
- Customs (Deemed Entry of Goods) Rules 2021 (PDF 368 KB)
- Excisable Goods Entry (Consolidation) (PDF 724 KB)
- Export Entry WCO Message (Consolidation) (PDF 945 KB)
- Import Entry (Consolidation) (PDF 1 MB)
- Import Entry WCO Message (Consolidation) (PDF 1 MB)
- Customs (Nil Returns) Rules 2024 (PDF 231 KB)
- Updates for Provisional Values (PDF 163 KB)
- Volume of Alcohol Rules 2013 (PDF 48 KB)
Transhipment Requests
- Customs (Domestic Transhipment Request) Rules 2021 (PDF 1.67 MB)
- Customs (International Transhipment Request) Rules 2020 (PDF 243 KB)