---
title: "The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024"
id: 3249fd49-412c-4a78-a180-021e365dbef6
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/1265
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/3249fd49-412c-4a78-a180-021e365dbef6
language: en
in_force_from: 2024-12-24
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/1265/data.xml
read_on: 2026-11-10
sha256: 8c5fe8b868e137d54f33a4afa4b673e597dfeefa0de9db9f36c51b583196b340
provisions: 7
---

# The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 1265
Customs
The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024
Made
2nd December 2024
Laid before the House of Commons
3rd December 2024
Coming into force
24th December 2024
The Treasury make these Regulations in exercise of the powers conferred by sections 30B(3) and (4), 32(8) and (13) and 40B(2) and (3) of, and paragraph 10 of Schedule 6 to, the Taxation (Cross-border Trade) Act 2018.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 and come into force on 24th December 2024.

## 2 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018 {#regulation-2}

The Customs (Import Duty) (EU Exit) Regulations 2018 are amended as follows.

## 3 Amendment of the Customs (Import Duty) (EU Exit) Regulations 2018 {#regulation-3}

In regulation 53B (repayment of import duty following Trade Remedies Authority review), for paragraph (1) substitute—
(1) Paragraph (2) applies where the Secretary of State has made a public notice under—
(a) section 13(4) (dumping of goods, foreign subsidies and increases in imports) of the Act; or
(b) regulation 96D(1) or (2B), regulation 101C(2)(a) or regulation 101D(3)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.
.

## 4 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020 {#regulation-4}

The Customs (Northern Ireland) (EU Exit) Regulations 2020 are amended as follows.

## 5 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020 {#regulation-5}

In the heading of regulation 32 (application of the Customs (Import Duty) (EU Exit) Regulations 2018), at the end insert “for the purposes of duty charged under section 30C”.

## 6 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020 {#regulation-6}

After regulation 32 insert—
Application of the Customs (Import Duty) (EU Exit) Regulations 2018 to repayments of duty following trade remedy repayment investigations or Trade Remedies Authority review
32A. (1) Regulations 53A (trade remedy repayment investigations) and 53B (repayment of import duty following Trade Remedies Authority review) of the import duty regulations apply for the purposes of duty charged under section 30A(3) or 40A of the Act subject to the modifications in paragraph (3).
(2) Regulations 55 to 65 and 68 to 70 of the import duty regulations apply for the purposes of giving effect to paragraph (1) subject to the modifications in paragraph (3).
(3) The regulations referred to in paragraphs (1) and (2) are modified as follows—
(a) any references to “import duty” are to be read as references to duty chargeable under section 30A(3) or 40A of the Act;
(b) the reference to “chargeable goods” in regulation 56 (applications for remission and repayment of duty) is to be read as a reference to goods that are not Union goods;
(c) the reference to “inward processing, transit or storage procedure” in regulation 61(3)(b) (inspection of goods) is to be read as a reference to the applicable special procedure referred to in Article 210 of the UCC.
.