Current Customs Rules

Customs Rule

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)
Applications for CASE Licences Rules 2018 (PDF 2 MB)
Applications for Customs-controlled Area Licences (Consolidated) 2022 PDF 249 KB)
Applications for Customs Rulings (Consolidation) (PDF 674 KB)
Applications for Customs Rulings on valuation (PDF 332 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)
Inward Report (Consolidation) (PDF 288 KB)
Outward Cargo Report (Consolidation) (PDF 702 KB)

Declarations

Arriving Passenger and Crew Declarations (Consolidation) (PDF 296 KB)

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)
Making Nil Returns Rules 2018 (PDF 173.2 KB)
Updates for Provisional Values (PDF 163 KB)
Volume of Alcohol Rules 2013 (PDF 48.21 KB)

Transhipment Requests

Customs (Domestic Transhipment Request) Rules 2021 (PDF 1.67 MB)
Customs (International Transhipment Request) Rules 2020 (PDF 242.79 KB)