Updated to 18 February 2026 (Act No. 1 of 2026 and S.I. No. 54 of 2026)
All effects below are reflected in the most recent Revised Act.
Customs Act 2015
No. 18 of 2015
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Whole Act | 31 December 2016 | Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2 |
Amendments and other effects
| How Affected | Affecting Provision | Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Source |
|---|---|---|---|
| S. 2(1) amended | Maritime Jurisdiction Act 2021 (28/2021), ss. 1(2), 20(3), schedule 2 | 22 November 2021 | Maritime Jurisdiction Act 2021 (Commencement) Order 2021 (S.I. No. 601 of 2021), art. 2 |
| European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(a)(i), (ii) | 13 December 2016 | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2 | |
| S. 5(2) functions of Commission or Commissioners performable by Commission staff | Finance (Tax Appeals) Act 2015 (59/2015), s. 5(2) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 12A inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 88 | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
| S. 12B inserted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 90 | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
| S. 25(1)(a) substituted | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020), ss. 2(1)(f), 89 | 31 December 2020 | Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020 (S.I. No. 723 of 2020), art. 2 |
| S. 40(1)(a) amended | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(b) | 13 December 2016 | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016) |
| S. 41 references construed | Data Protection Act 2018 (7/2018), ss. 9, 14(2), (4) | 25 May 2018 | Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3 |
| S. 41(4) deleted | Data Protection Act 2018 (7/2018), ss. 1(3), 227 | 25 May 2018 | Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3 |
| S. 41(5) deleted | Data Protection Act 2018 (7/2018), ss. 1(3), 227 | 25 May 2018 | Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3 |
| S. 41(10) deleted | Data Protection Act 2018 (7/2018), ss. 1(3), 227 | 25 May 2018 | Data Protection Act 2018 (Commencement) Order 2018 (S.I. No. 174 of 2018), art. 3 |
| S. 42 substituted | European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021 (S.I. No. 281 of 2021), regs. 1(2), 2 | 3 June 2021 | European Union (Controls of Cash Entering or Leaving the Union) Regulations 2021 (S.I. No. 281 of 2021) |
| S. 42(12) substituted | European Union (Controls of Cash Entering Or Leaving The Union) Regulations 2025 (S.I. No. 318 of 2025), regs. 2, 3(a) | 1 August 2025 | European Union (Controls of Cash Entering Or Leaving The Union) Regulations 2025 (S.I. No. 318 of 2025), reg. 2 |
| S. 42(13) substituted | European Union (Controls of Cash Entering Or Leaving The Union) Regulations 2025 (S.I. No. 318 of 2025), regs. 2, 3(b) | 1 August 2025 | European Union (Controls of Cash Entering Or Leaving The Union) Regulations 2025 (S.I. No. 318 of 2025), reg. 2 |
| S. 44 amended | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(c) | 13 December 2016 | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016) |
| Finance (Tax Appeals) Act 2015 (59/2015), sch. 2, pt. 6, s. 6(a) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) | |
| S. 45(4)(b)(ii) amended | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(d)(i) | 13 December 2016 | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016) |
| S. 45(4)(b)(vi) inserted | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(d)(ii) | 13 December 2016 | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016) |
| S. 46(5) amended | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(b) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 47 substituted | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(c) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 49(1) amended | Finance (Tax Appeals) Act 2015 (No. 59 of 2015), sch. 2, pt. 6, s. 6(d) | 21 March 2016 | Finance (Tax Appeals) Act 2015 (Commencement) Order 2016 (S.I. No. 110 of 2016) |
| S. 51 deleted | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016), reg. 2(e) | 13 December 2016 | European Union (Customs Code) Regulations 2016 (S.I. No. 610 of 2016) |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 9(3) | Customs (Reports Inwards and Outwards by Vessels) Regulations 2016 (S.I. No. 612 of 2016) |
| S. 11(3) | Customs (Reports Inwards and Outwards by Aircraft) Regulations 2016 (S.I. No. 613 of 2016) |