Contents
- 1 Citation, commencement and extent
- 2 Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018
- 3 Amendment of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023
- 4 Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- 5 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
- 6 Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
- 7 Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
- 8 Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
1Citation, commencement and extent#
(1)These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026.
(2)These Regulations come into force as follows—
(a)regulations 2 and 3 come into force on 14th December 2026;
(b)all other provisions of these Regulations come into force on 1st October 2026.
(3)These Regulations extend to England and Wales, Scotland and Northern Ireland.
2Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018#
In the Taxation (Cross-border Trade) Act 2018, in Schedule 3 (eligible developing countries)—
(a)in Part 2 (least developed countries), omit “Bhutan”;
(b)in Part 3 (other eligible developing countries), in the appropriate place, insert “Bhutan”.
3Amendment of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023#
In the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023, in Schedule 1, Part 1 (EP Countries), in the appropriate place, insert “Bhutan”.
4Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018#
In the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, in regulation 32(2) (authorised uses), for “version 2.25”, dated 26th May 2026” substitute “version 2.26”, dated 1st September 2026”.
5Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020#
In the Customs Tariff (Establishment) (EU Exit) Regulations 2020, in regulation 1(2) (citation, commencement and interpretation), in the definition of “Tariff of the United Kingdom”, for “version 1.32, dated 25th May 2026” substitute “version 1.34, dated 1st September 2026”.
6Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020#
In the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, in regulation 20(4) (lower rate of import duty - goods declared for an authorised use procedure), for “version 1.25”, dated 26th May 2026” substitute “version 1.26”, dated 1st September 2026”.
7Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020#
In the Customs (Tariff Quotas) (EU Exit) Regulations 2020, in regulation 2(1) (general interpretation), in the definition of “Steel Quota Table”, for “version 1.0” dated 26th May 2026” substitute “version 1.1” dated 1st September 2026”.
8Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020#
In the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, in regulation 2 (interpretation), for the definition of “Suspensions of Import Duty Rates Document” substitute—“• “Suspensions of Import Duty Rates Document” means the document entitled “Tariff Suspension Document, version 3.7” dated 1st September 2026;”
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