Current Customs Rules
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 727 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)