Compliance
Customs Rules & Duties: Key Amendments for Businesses Importing/Exporting in Mid-2026
HMRC introduces new requirements for port operators, simpler declarations, and revised interest rules on unpaid customs duties – essential for importers, exporters & intermediaries.
By NomadicTax Research Team • 5-8 min read • June 13, 2026
## Overview of Changes Under the Customs (Miscellaneous Amendments) Regulations 2026
As of **9 June 2026**, HM Revenue & Customs published regulations introducing several changes affecting customs operations. ([gov.uk](https://www.gov.uk/government/publications/the-customs-miscellaneous-amendments-regulations-2026?utm_source=openai)) Here are the main highlights:
- **New facility requirements** for port operators, including off-site locations. Businesses handling international trade will need to ensure proper infrastructure and compliance systems in place. ([gov.uk](https://www.gov.uk/government/publications/the-customs-miscellaneous-amendments-regulations-2026?utm_source=openai))
- **Simplified ways to declare goods**, including wider use of digital carnets for customs declarations. ([gov.uk](https://www.gov.uk/government/publications/the-customs-miscellaneous-amendments-regulations-2026?utm_source=openai))
- **Bulk declarations for postal packets** expanded across the UK to ease processing and reduce delays. If you receive or send many postal or courier packets, this is relevant. ([gov.uk](https://www.gov.uk/government/publications/the-customs-miscellaneous-amendments-regulations-2026?utm_source=openai))
- **Updated rules on interest** when customs duties are unpaid due to non-compliance or errors. It impacts cashflow and penalty exposure. ([gov.uk](https://www.gov.uk/government/publications/the-customs-miscellaneous-amendments-regulations-2026?utm_source=openai))
## Who Is Affected & When It Becomes Law
- **Port operators**, importers, exporters, postal operators and agents dealing with customs declarations all will be affected.
- These changes are already published and **became effective from the regulation date (9 June 2026)** for most elements. Some implementation or procedural updates may follow. ([gov.uk](https://www.gov.uk/government/publications/the-customs-miscellaneous-amendments-regulations-2026?utm_source=openai))
## Practical Actions to Stay Compliant
1. **Review port operations**: Are your facilities meeting the new requirements? If using off-site locations, ensure customs facilities are in line with regulation.
2. **Adopt digital carnet tools**: If eligible goods are transported under carnet, integrate or upgrade digital systems.
3. **Streamline postal packet declarations**: Use bulk declaration options if applicable—saves admin and delays.
4. **Manage interest exposure**: Ensure declarations are accurate, errors are corrected promptly, and declared on time to avoid interest charges.
## Example Situations
- A courier business sending thousands of small parcels daily: will benefit from bulk postal declarations and should check if digital carnet use applies.
- A warehouse operating off-site storage that handles imports: must ensure customs facility requirements are met or risk non-compliance.
- An importer who makes frequent corrections or delayed duty payments: may see interest liabilities grow—review process to reduce these.
**Bottom line**: If your trade involves customs — whether importing, exporting, or operating ports — these amendments change both your operational and financial exposure. Update your workflows, software, and risk management accordingly.