#2026/605UK Customs Miscellaneous Amendments Regulations 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The regulations make technical updates to UK customs rules, mainly to reflect UK-wide wording and to support the use of electronic customs documents such as electronic carnets. They affect businesses and agents that import, export, or use special customs procedures involving carnets or bulk customs declarations. The changes clarify when paper versions are required, update references in import and export declaration rules, and amend how late-payment interest applies to some import duty liabilities from 30 June 2026. Compliance teams should check customs declaration processes, especially where carnets or import duty notifications are involved.
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Key Changes
- Updates bulk customs declaration wording from Great Britain to the United Kingdom
- Allows export rules to refer to carnets in either paper or electronic form
- Amends import duty rules on paper declarations and late-payment interest for certain liabilities
Obligations
What this law requires
From 30 June 2026, businesses using the bulk Customs declaration process must treat the amended territorial reference in regulation 5 as applying to the United Kingdom rather than Great Britain where the substituted wording affects the declaration process.
Exporters and customs agents relying on a carnet for goods not required to be exported under the applicable export provisions must ensure the carnet is validly presented either in paper form or in electronic form, as permitted by the amended export rules.
Where an export declaration is made in paper form, the declarant must provide or use the paper version of the declaration as required by the amended Customs Export Regulations.
Where an import customs declaration is made in paper form using a TIR carnet, the declarant must use the paper version of the TIR carnet as required by the amended import duty rules.
Compliance teams must apply the amended late-payment interest treatment to relevant import duty liabilities incurred on or after 30 June 2026.