UK HMRC Customs & CDS
Material regulatory developments from HM Revenue & Customs are tracked daily by Cresthaven Analytics. Over the last 90 days, 20 material briefs relevant to professionals operating in the trade & geopolitical risk sector have been published below. Each brief is sourced directly from the primary regulatory feed, summarized for institutional readers, and scored for materiality.
Recent material activity
A selection of recent published briefs; this is not a complete archive.
HMRC updates customs import duty notices to revise the application process for export examination premises approval
HMRC amended the statutory notices under the UK customs import duty regulations on October 8, 2026, requiring that applications for approval of premises used to examine export-declared goods be submitted electronically v…
Read the full UK HMRC Customs & CDS brief →HMRC publishes updated guidance on amending Vaping Duty Stamps approvals for warehousekeepers and UK representatives
HMRC issued operational guidance on October 8, 2026 setting out how customs warehousekeepers and UK representatives of overseas manufacturers must amend existing Vaping Duty Stamps scheme approvals. The guidance defines …
Read the full UK HMRC Customs & CDS brief →HMRC opens applications for Vaping Products Duty approval and the Vaping Duty Stamps Scheme
HMRC has opened applications for Vaping Products Duty, a new excise duty on vaping liquids, alongside the associated Vaping Duty Stamps Scheme. Approval must be obtained before conducting any activity that requires it. D…
Read the full UK HMRC Customs & CDS brief →HMRC updates Customs Declaration Service Appendix 21 data sets to restrict H7 category to Northern Ireland UK Carrier Scheme movements
HMRC updated Appendix 21 of the Customs Declaration Service technical instructions on 6 October 2026, revising data sets across seven declaration categories. Declaration Category H7 is now explicitly restricted to Northe…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 197 governing duty-suspension warehouse movements within the UK
HMRC published an updated Excise Notice 197 on October 2, 2026, consolidating operational requirements for authorised warehousekeepers, registered consignors, and registered consignees holding or moving excise goods in d…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 197b to bring vaping products within aircraft store floor excise controls
HMRC revised Excise Notice 197b on October 1, 2026, extending its scope to cover vaping products held and supplied through Aircraft Store Floors in the UK. The update integrates vaping products into the existing excise c…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 197a to incorporate vaping products within export shop holding and movement requirements
HMRC revised Excise Notice 197a on October 1, 2026, extending its scope to cover vaping products held and sold through UK export shops approved under the Customs and Excise Management Act 1979. The revision also corrects…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 69a to add vaping products to crew stores allowances for ships
HMRC revised Excise Notice 69a on October 1, 2026, updating the policy and procedures governing excise goods loaded as aircraft, ship, and train stores. The most substantive change adds vaping products to the recommended…
Read the full UK HMRC Customs & CDS brief →HMRC updates guidance on calculating guarantee reference amounts for common and union transit movements
HMRC published updated operational guidance on September 29, 2026 on how traders must calculate guarantee reference amounts for transit movements under the Common Transit Convention. The guidance covers calculation rules…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 196 governing duty-suspension warehouse authorisation and registered consignor requirements in the UK
HMRC published a revised Excise Notice 196 on September 28, 2026, consolidating requirements for excise warehousekeepers and registered consignors holding goods in duty suspension. The notice sets out authorisation condi…
Read the full UK HMRC Customs & CDS brief →HMRC updates Customs Declaration Service Appendix 19 to introduce new excise duty codes for Vaping Products Duty
HMRC has updated Appendix 19 of the Customs Declaration Service national additional codes reference, adding new excise duty codes for Vaping Products Duty under Data Element 6/17. The update also extends the description …
Read the full UK HMRC Customs & CDS brief →HMRC updates Customs Declaration Service Appendix 11 currency code tables to add Venezuelan Bolivar and revise multiple country entries
HMRC updated the CDS currency code reference tables on September 26, 2026, adding the Venezuelan Bolivar (VES) and revising codes for Bulgaria, Croatia, Kosovo, Zimbabwe, Sierra Leone, and Venezuela. The update also inco…
Read the full UK HMRC Customs & CDS brief →HMRC updates Customs Declaration Service Appendix 8 to add Vaping Products Duty excise codes
HMRC has updated Appendix 8 of the Customs Declaration Service technical instructions to introduce new excise duty tax type codes for Vaping Products Duty. The codes apply to electronic smoking devices and vaping product…
Read the full UK HMRC Customs & CDS brief →HMRC updates excise tax type codes, duty rates, and supplementary guidance for customs declaration purposes
HMRC published updated guidance on September 26, 2026 covering tax type codes for customs declarations, excise duty rates, and the methodology for determining applicable tax types for excisable goods. The update consolid…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 207 with revised EX75 form sourcing and submission procedures for drawback claimants
HMRC published an updated Excise Notice 207 on September 25, 2026, revising procedural guidance on excise duty drawback claims. The update specifies where to obtain and submit the EX75 Notice of Intention to claim drawba…
Read the full UK HMRC Customs & CDS brief →HMRC updates Authorised Consignee Temporary Storage location code register with multiple additions, corrections, and removals
HMRC has published an updated Authorised Consignee Temporary Storage location code list for Data Element 5/23 of the Customs Declaration Service. The update adds, removes, and corrects facility-specific codes that author…
Read the full UK HMRC Customs & CDS brief →HMRC sets 20 October 2026 hard cutover for new Trader Support Service platform covering all GB-NI goods movements
HMRC has announced that all goods movements between Great Britain and Northern Ireland must be submitted through the new Trader Support Service platform from 20 October 2026. The current platform stops accepting new move…
Read the full UK HMRC Customs & CDS brief →HMRC updates Customs Declaration Service Appendix 16D with multiple ITSF location code additions and removals
HMRC has updated Appendix 16D, the reference list of internal temporary storage facility codes used in Data Element 5/23 of the Customs Declaration Service. The update adds and removes named facility codes across multipl…
Read the full UK HMRC Customs & CDS brief →HMRC updates Excise Notice 75 on permitted uses of rebated diesel, biodiesel, HVO, and kerosene
HMRC published a revised Excise Notice 75 on September 18, 2026, consolidating the conditions under which rebated diesel, biodiesel, hydrotreated vegetable oil, and kerosene may lawfully be used in vehicles and machinery…
Read the full UK HMRC Customs & CDS brief →HMRC reissues Excise Notice 184B on light oil furnace fuel rebate, replacing the March 2002 version
HMRC published an updated Excise Notice 184B on September 18, 2026, cancelling and replacing the March 2002 edition. The notice consolidates approval requirements, delivery certification procedures, and officer inspectio…
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