# The Customs (Miscellaneous Amendments) Regulations 2025, Note: Explanatory note


(This note is not part of the Regulations)
This instrument contains various amendments to Customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”), and amendments to the Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) (“the Postal Packets Regulations”) made under powers contained in the Postal Services Act 2000 (c. 26).
Regulation 1 provides for citation, commencement and effect.
Regulation 2 amends the Schedule to the Customs (Contravention of a Relevant Rule) Regulations 2003 (S.I. 2003/3113) to clarify the scope of an existing penalty relating to breach of directions and to apply a penalty of up to £1,000 to a person who fails to provide for the carrying of goods or their containers to a place appointed by the Commissioners for the examination of goods, in circumstances where a person is under an obligation to do so for the purpose of verifying a customs declaration.
Regulation 3 amends the Postal Packets Regulations. Regulation 3(3) amends regulation 17 of the Postal Packets Regulations to permit foreign designated operators in Great Britain who have been authorised by HMRC under the Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108) (“CEEER 2019”), and foreign designated operators operating in Northern Ireland, to export certain foreign postal packets using customs forms CN22 and CN23. Paragraphs (2), (4), (5) and (6) of regulation 3 make consequential amendments.
Regulation 4 amends the Customs (Import Duty) (EU Exit) Regulations 2018 (S.I. 2018/1248) (“CIDEER 2018”).
Paragraphs (3), (4), (6) and (7) of regulation 4 amend CIDEER 2018 to extend the circumstances in which Customs declarations for a temporary admission procedure may be made orally or by conduct in respect of certain goods. Paragraphs (3) and (4) amend regulation 21 of CIDEER 2018, and insert a new regulation 21A, respectively, to permit declarations to be made orally in respect of certain goods within a description given in section 26 or 27 of the temporary admission document, provided that an application to do so has been made, and that an HMRC officer considers that the making of a Customs declaration orally is justified. Paragraphs (6) and (7) amend regulation 27 of CIDEER 2018, and insert a new regulation 27ZA, respectively, to permit declarations to be made by conduct in respect of the same goods, in similar circumstances to those for which oral declarations may be made.
Factors to be taken into account by an HMRC officer as to whether making a Customs declaration orally or by conduct is justified will be set out in a notice published by HMRC under new regulation 21A(3) or regulation 27ZA(3) respectively. When and how an application to declare goods for a temporary admission procedure orally or by conduct should be made will also be specified in a notice published by HMRC under new regulation 21A(2) and regulation 27ZA(2) respectively. An application under regulation 21A(1) or regulation 27ZA(1) will be treated as refused if it has not been determined by HMRC before the time at which specified customs requirements in relation to the importation of the goods have to be satisfied.
Paragraph (8) of regulation 4 amends regulations 27A to 27E of CIDEER 2018 to make clear that these provisions apply only where full relief from import duty is available in respect of goods under regulation 40 of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249).
Paragraphs (9) to (19) of regulation 4 amend CIDEER 2018 in relation to the valuation of goods for customs purposes. Paragraphs (9), (15), (16) and (17) amend regulations 107, 120, 121 and 122 of CIDEER 2018, respectively, to specify the time at which identical or similar goods must be imported into the United Kingdom in order for their transaction value to be applied as the value of the chargeable goods under Methods 2 or 3 valuation. The relevant factors for determining this time period will be further explained in guidance. Paragraph (18) amends regulation 123 of CIDEER 2018 to make similar changes in relation to Method 4 valuation.
Paragraphs (11) and (13) of regulation 4 amend regulations 113 and 116 of CIDEER 2018 respectively to clarify when a royalty or licence fee should be included or excluded as elements of a transaction value.
Paragraph (12) of regulation 4 inserts new regulations 114A and 114B into CIDEER 2018 to allow the transaction value of defective goods to be adjusted, and to require the transaction value of partially delivered, short shipped or damaged goods to be determined pro rata. A case falling within new regulation 114A(1) and (2) is to be treated as a reduced duty case for the purposes of Part 7 of CIDEER 2018. Under new regulation 114A, a person may make an application for remission or repayment of import duty in respect of the adjustment made for the defective goods.
Paragraphs (5), (10), (15) and (18) to (20) of regulation 4 make consequential amendments to CIDEER 2018.
Regulation 5 amends The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (“the Special Procedures Regulations”).
Paragraph (2) of regulation 5 amends regulation 2 of the Special Procedures Regulations to update the definition of “temporary admission document” to refer to the most recent version of that document. The document entitled
“Temporary Admission: Eligible Goods and Conditions for Relief (version 4.2)”, dated 25th June 2025 is available electronically from https://www.gov.uk/government/publications/reference-document-for-temporary-admission-eligible-goods-and-conditions-for-relief. A person unable to access the document electronically may access it by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
Paragraph (3) of regulation 5 substitutes regulation 37 of the Special Procedures Regulations, which extends the maximum period specified in an approval notification for an authorisation to declare goods for a temporary admission procedure during which certain goods may be used under that procedure before they are exported from the United Kingdom or removed to Northern Ireland. New regulation 37(2) and (3)(a) introduce a maximum temporary admission period of 48 months for goods falling within a description given in section 25A of the temporary admission document (works of art etc.) in relation to which full relief from import duty is to be given. However, the period specified in the approval notification may be longer in accordance with paragraph (3), or may be extended under paragraph (4) at an HMRC officer’s discretion, subject to paragraphs (6) to (11). New regulation 37(10) and (11) confers a power on HMRC to specify an alternative period of time during which certain goods may be used, on a case-by-case basis, having regard to factors including those specified in regulation 37(12).
Regulations 6 and 7 amend the Customs Transit Procedures (EU Exit) Regulations 2018 (“the Transit Regulations”).
The amendments to the Transit Regulations provide for a new authorisation to use a customs declaration that contains reduced information. This authorisation will be available in respect of the transport of goods by air (where an electronic transport document is not used as a customs declaration) or rail, when goods are declared for the common transit procedure or United Kingdom transit procedure. The contents of a customs declaration, for the purposes of Schedule 1 to the Transit Regulations, are set out in public notices given under Schedule 1 to the TCTA (see paragraph 58(1)(c) of Schedule 1 to the Transit Regulations). The reduced information that holders of the new authorisation are required to provide will be set out in such public notices, and published at https://www.gov.uk/government/collections/customs-vat-andexcise-uk-transition-legislation-from-1-january-2021. A person unable to access the notices electronically may access them by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
The amendments made by Regulation 7 also remove the paper-based common transit procedure for goods carried by air or rail.
Regulation 8 amends The Customs (Export) (EU Exit) Regulations 2019 (“CEEER 2019”).
Paragraphs (2), (4), (5) and (7) of regulation 8 make amendments related to foreign designated postal operators. Paragraph (2) makes consequential amendments to regulation 2 of CEEER 2019 to insert a new definition of “foreign designated operator”, and to cross-refer to the new definition of an “authorised foreign designated operator” in new regulation 23AA(2) of CEEER 2019. Paragraph (4) amends regulation 23 of CEEER 2019 to permit posted goods with a value not exceeding £1000 to be exported by the conduct described in regulation 23(2) by submitting the goods to an authorised foreign designated operator. Paragraph (5) inserts a new regulation 23AA into CEEER 2019 to create a new process for HMRC to authorise foreign designated operators and specifies the eligibility criteria applying to such authorisations. Paragraph (7) amends regulation 26 of CEEER 2019 so as to provide that a carnet may not be used to make an export declaration for goods submitted to an authorised foreign designated operator. Paragraph (8) amends regulation 29 of CEEER 2019 so as to provide that certain steps, including notification of export of the goods to HMRC, acceptance of the export declaration (by conduct) and release of the goods to, and discharge of the goods from, a common export procedure, are treated as, or deemed as, occurring when goods are exported from the United Kingdom by an authorised foreign designated operator.
Paragraph (9) of regulation 8 amends regulation 40 of CEEER 2019 so as to provide that a person who makes an export declaration in relation to goods by the conduct described in regulation 23(2) of CEEER is treated as having secured that the universal service provider or authorised foreign designated operator to whom the goods were submitted is required to make those goods available for examination on the person’s behalf. Regulation 40 is also amended to provide that goods can be made available for examination at either an “appropriate place” which is one listed in a public notice made under regulation 40(7)(a) or at a place which has been approved under regulation 40(6A). A place no longer has to be specified in a public notice to be approved under regulation 40(6A).
Paragraphs (3) and (6) of regulation 8 make consequential amendments to regulations 18 and 24 of CEEER 2019, respectively, as a result of the amendments made to CIDEER 2018 by paragraphs (3) to (6) of regulation 4.
Paragraph (10) of regulation 8 amends regulation 41(1)(a) of CEEER 2019 in order to clarify the point at which goods remain under customs control when an export declaration has been made. This amendment provides that goods will remain under customs control until they are taken out of the United Kingdom.
Regulation 9 amends the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I 2020/1605) (“the 2020 Regulations”). Paragraph (2) of regulation 9 inserts a new regulation 28A into the 2020 Regulations. New regulation 28A modifies section 159 of the Customs and Excise Management Act 1979 so as to ensure that the penalty imposed by regulation 2(3) of these Regulations operates in the same way in respect of goods that are subject to duty under section 30A(3) or 40A of the TCTA. Paragraph (3) of regulation 9 makes a consequential amendment to regulation 39 of the 2020 Regulations.
Regulation 10 makes transitional provision for foreign designated operators who will need to be authorised under new regulation 23AA CEEER 2019 in order for a person to be able to make an export declaration by conduct in accordance with regulation 23(2) of CEEER 2019. Foreign designated operators will be able to continue operating as if they were authorised until they are actually authorised by HMRC or until 31 December 2026 (whichever is the earliest date). An HMRC officer may remove this transitional cover before 31 December 2026.
Regulations 11 to 13 contain amendments to other secondary legislation which are consequential to the amendments made to the Transit Regulations by regulations 6 and 7.
The notices published under powers conferred by regulations 4(4), (7) and 5(3) of these Regulations will be published at https://www.gov.uk/government/publications/notices-to-be-made-under-the-customs-import-duty-eu-exit-regulations-2018 and https://www.gov.uk/government/publications/notices-under-the-customs-special-procedures-and-outward-processing-eu-exit-regulations-2018. A person unable to access the notices electronically may access them by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2025/745/note (the official version)
Page: https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.