Customs rules

Under section 421 of the Customs and Excise Act 2018, 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.

The new rules that have been made and came into force on 1 October 2018 and can be found under Customs rules documentation. Some rules made under the Customs and Excise Act 1996 remain in force and will continue to be listed under Customs rules documentation.