{
  "url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2026/note",
  "json_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2026/note.json",
  "legislation": "uksi/2026/605",
  "legislation_title": "The Customs (Miscellaneous Amendments) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-miscellaneous-amendments-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make various amendments to existing customs Regulations.\nRegulation 2 makes an amendment to the bulk Customs declaration process contained in the Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (“the 2020 Regulations”). The bulk Customs declaration process permits the use of a simplified declaration process, subject to certain conditions, by persons authorised in accordance with the 2020 Regulations. Regulation 5 amends one of the conditions contained in the 2020 Regulations which stipulates that a bulk Customs declaration may only be used where each postal packet included in the declaration is being sent to a recipient in Great Britain. This condition is amended so that the bulk Customs declaration may be used where each postal packet is being sent to a recipient in the United Kingdom instead.\nRegulations 3, 4(2) and (3) and 5 update provisions in the Customs (Export) (EU Exit) Regulations 2019, the Customs (Import Duty) (EU Exit) Regulations 2018 and the Customs Transit Procedures (EU Exit) Regulations 2018 related to the use of ‘carnets’ (an internationally agreed document for moving certain goods temporarily between customs territories). The amendments ensure that the legislation applies equally to the use of both paper-based carnets and the newly introduced digital carnets.\nRegulation 4(4) updates provisions in the Customs (Import Duty) (EU Exit) Regulations 2018 concerning interest applicable to import duty liabilities; in particular, liability where a customs declaration is found to be incorrect after goods have been released from customs control, or where there has been a breach of the customs rules. The amendments provide for interest to be calculated and chargeable from the date the relevant liability to duty was incurred and cease on the date the liability to pay duty is notified by HMRC, following which the usual rules relating to late payment interest will apply.\nRegulation 6 amends the Wharves, Examination Stations and Temporary Storage Facilities (Approval Conditions) (EU Exit) Regulations 2018 to ensure that HMRC can impose conditions after an approval has been granted, which may include conditions requiring the provision of the amenities required by those Regulations to be provided at an off-site facility where they cannot be provided at the place approved under section 20(1) of the Customs and Excise Management Act 1979.\nRegulation 7 amends the Customs (Contravention of a Relevant Rule) Regulations 2003. Penalties are added for breaches of the new obligations created by the regulation 6 amendments. Penalties are also added for breaches of obligations imposed under the Channel Tunnel (Customs and Excise) Order 1990.\nA Tax Information and Impact Note (TIIN) covering this instrument will be published on the GOV.UK website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/605/note",
    "retrieved_at": "2026-10-28T21:00:20.109628+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}