News
The EU Packaging and Packaging Waste Regulation (PPWR) (Regulation (EU) 2025/40), which entered into force in the EU on the 11 th February 2025, goes live for implementation on the 12 th August 2026.
The de minimis duty-free rule that applied to imports of goods under the value of €150 into the EU has been removed and replaced, from 1 July 2026, by a temporary €3 Customs duty per line item for relevant low-value imports, particularly those falling within the EU distance sale rules.
Earlier this year, HMRC launched the Voluntary Standard for Customs Intermediaries, aimed at establishing a recognised baseline for third parties who submit customs declarations and other data to HMRC on behalf of UK traders. This article considers HMRC’s next step: the consultation on mandatory registration for customs intermediaries, and what this could mean for traders, freight forwarders, customs agents and others operating in the sector.
For those involved in the day-to-day cross-border movement of goods in international trade, the government Tax Update will be worth a read. It signals the direction of travel for UK customs modernisation, including greater digitalisation, changes to border processes, and proposals that could affect traders, intermediaries and those managing customs compliance in practice.
The 16 th Notice to Exporters of 2026 confirmed two compound settlements; a compound settlement means that, through payment of a sum of money, HMRC may offer to settle an alleged offence out of court.
HMRC have announced the latest addition to their Customs Technical Handbook selection.
During this period, please note that any pre-lodged declarations affected by the changes should be changed/amended prior to the goods arriving. If customs declarations are not corrected prior to arrival, they will be rejected.
HMRC has advised that the Customs Declaration Service (CDS) will be unavailable from Saturday 4 July to Sunday 5 July 2026 due to scheduled maintenance.
HMRC have advised that the Customs Declaration Service (CDS) will be out of service from the evening of Saturday 4 th July, running into the early hours of Sunday 5 th July 2026. There has been further confirmation that this CDS downtime will impact the New Computerised Transit System (NCTS) declarations.
