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'.

Under section 421 of the Customs and Excise Act 2018 the Chief Executive is also empowered to make Rules. The new rules that have been made and will come into force on 1 October 2018 can be found under New rules. Some rules made under the Customs and Excise Act 1996 remain in force and will continue to be listed below.

Advance Notice of Departure

Applications for CASE Licences

Applications for Customs-controlled Area Licenses

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