Policy paper
The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024
This tax information and impact note is about changes to customs rules that apply for imported goods, including changes to eligibility for relief, remission or repayment of customs duty and goods being transported under the customs transit procedure.
Documents
Details
The measure introduces a number of changes to customs rules that apply for imported goods. These include changes to:
- rules concerning eligibility for relief and remission or repayment of customs duty
- goods being transported under the customs transit procedure
These changes are to make sure HMRC has appropriate powers to examine imported goods, and to make necessary corrections or updates to customs legislation.