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

Customs (Advance Notice of Arrival) Rules 2024 (PDF, 324 KB)
- Approved Forms for Advance Notices of Arrival (PDF, 61 KB)
Customs (Advance Notice of Departure) Rules 2024 (PDF, 358 KB)
- Approved Forms for Advance Notices of Departure (PDF, 69 KB)
Customs (Certificates of Clearance) Rules 2024 (PDF, 249 KB)
- Approved Forms for Certificates of Clearance (PDF, 89 KB)

Applications

Customs (Applications for Administrative Reviews) Rules 2024 (PDF, 314 KB)
- Approved Forms for Administrative Review Applications (PDF, 78 KB)
Customs (Applications for CASE Licences) Rules 2024 (PDF, 260 KB)
- Approved Forms for CASE Licence Applications (PDF, 67 KB)
Customs (Application for Customs-controlled Area Licences) Rules 2024 (PDF, 316 KB)
- Approved Forms for Customs-controlled Area Licence Applications (PDF, 76 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 2024 (PDF, 227 KB)
Customs (Secure Exports Schemes) Rules 2024 (PDF, 324 KB)
- Approved Forms under Customs (Secure Exports Schemes) Rules 2024 (PDF, 91 KB)

Cargo

Customs (Cargo Report (Export)) Rules 2024 (PDF, 319 KB)
Customs (Inward Cargo Report) Rules 2024 (PDF, 438 KB)
Customs (Inward Report) Rules 2024 (PDF, 334 KB)
- Approved Forms under Customs (Inward Report) Rules 2024 (PDF, 87 KB)
Customs (Outward Cargo Report) Rules 2024 (PDF, 244 KB)

Declarations

Customs (Arrival Information) Rules 2024 (PDF, 345 KB)
- Approved Forms under Customs (Arrival Information) Rules 2024 (PDF, 110 KB)

Entries

Customs (Deemed Entry of Goods) Rules 2024 (PDF, 368 KB)
Excisable Goods Entry Rules 1997 (Consolidation) (PDF, 724 KB)
Export Entry WCO Message Rules 2013 (Consolidation) (PDF, 945 KB)
Import Entry Rules 1997 (Consolidation) (PDF, 1 MB)
Import Entry WCO Message Rules 2013 (Consolidation) (PDF, 1 MB)
Customs (Nil Returns) Rules 2024 (PDF, 231 KB)
Customs (Amendment of Provisional Value) Rules 2024 (PDF, 238 KB)
- Approved Forms for Provisional Value amendments (PDF, 71 KB)
Volume of Alcohol Rules 2013 (PDF, 48 KB)

Transhipment Requests

Customs (Transhipment Request) Rules 2024 (PDF, 250 KB)