Regulations

Our regulations have been amended as part of the Customs and Excise Act 2018.


The Customs and Excise Regulations 1996 have been amended to provide details for new and/or altered services, powers and sanctions, and to changes related to the modernisation of the legislation, as part of the Customs and Excise Act 2018.

The Customs and Excise Amendment Regulations 2018 came into force on 1 October 2018. They define sanctions, the processing of people and goods, the payment of duty and excise and rulings on the value of goods.

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