Policy paper
The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023
This tax information and impact note is about the changes to customs rules which apply to goods that are imported and exported in certain circumstances.
Documents
Details
This tax information and impact note explains changes to customs rules that apply to the import and export of goods in certain circumstances, including:
- updates to the customs positions of stores during the course of an international journey on ships, aircraft and railway vehicles
- changes to the rules for customs duty relief where goods are imported for disaster relief
- approval conditions for a person in control of an aerodrome and penalties for breaches for these conditions
- penalties for breaches of customs rules relating to the control of movement of aircraft
- updates that allow HMRC to withdraw submitted customs declarations for goods that do not arrive in the UK
- updates that allow HMRC to repay certain customs duty amounts following a review under the government’s trade remedies legislation