Change to customs rules for import duty repayment

The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 were laid on the 3rd December 2024.

This Statutory Instrument introduces a change to customs rules which will enable HMRC to repay import duty amounts to businesses where this is appropriate following a review by the United Kingdom’s Trade Remedies Authority (TRA) of duty that has previously been charged.

The SI and related TIIN can be found here:

https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021 (SI)

https://www.gov.uk/government/publications/the-customs-miscellaneous-amendments-no-3-regulations-2024 (TIIN)