Customs rules

Under section 288 of the Customs and Excise Act 1996, the Chief Executive (Comptroller) is empowered to make rules governing a number of Customs' procedures and processes.

The Chief Executive may, for instance, prescribe the form in which a declaration must be made; or the format and contents of a certificate of clearance. The Chief Executive must sign each rule personally and cannot delegate this responsibility.

Customs rules can be viewed below or under the Legal documents section using the filter category 'Customs Rules'.

Advance Notice of Departure


Applications for CASE Licences


Applications for Customs Controlled Area Licences


Application for JBMS User Registration 


Applications for Customs Ruling

Certificates of Clearance


Excisable Goods Entry


Export Entry

For export entries using the WCO3 entry message:

For export entries using the existing legacy export entry message (including TSW):


Import Entry

For import entries using the WCO3 entry message:

For import entries using the existing legacy import entry message (including TSW):


Inward Cargo Report


Inward Report


Outward Cargo Report


Outward Report


Volume of Alcohol

This description was last updated on: Monday, 19 June 2017