---
title: "The Customs (Tariff and Miscellaneous Amendments) Regulations 2026"
id: b8be5c43-7cf2-4fc3-9a12-9c4fa00c9a8d
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/36
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/b8be5c43-7cf2-4fc3-9a12-9c4fa00c9a8d
language: en
in_force_from: 2026-01-20
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/36/data.xml
read_on: 2026-11-10
sha256: 677882782caf775e1a9066b07b1b94314f1531b717e3a463884450a3dfe68879
provisions: 4
---

# The Customs (Tariff and Miscellaneous Amendments) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 36
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) Regulations 2026
Made
at 10.55 a.m. on 20th January 2026
Laid before the House of Commons
at 3.30 p.m. on 20th January 2026
Coming into force in accordance with regulation 1(2)
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 11(1), (3) and (7), 17(6) and (7), and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“the Act”) and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act.
Further to sections 9(3) and 17(8) of the Act, the Secretary of State has recommended that these Regulations be made.
In accordance with section 11(7) of the Act, in considering what provision to include in regulations made under sections 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.
Further to section 28 of the Act, the Treasury and Secretary of State, in exercising their functions under Part 1 of the Act, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of those functions.

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

(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2026.
(2) These Regulations come into force as follows—
(a) regulations 1, 2, 3(1) and 3(3) come into force on 21st January 2026;
(b) regulation 3(2) comes into force on the date on which the Comprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India signed on 24th July 2025 (“the India Agreement”) enters into force.
(3) The Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the India Agreement enters into force.
(4) These Regulations extend to England and Wales, Scotland and Northern Ireland.

## 2 Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020 {#regulation-2}

(1) The Customs (Tariff Quotas) (EU Exit) Regulations 2020 are amended as follows.
(2) In Schedule 2 (Licensing Table), in the table headed “Part B: preferential quotas”—
(a) omit the entry relating to quota number 05.4010, including the footnote reference;
(b) in the footnotes, omit footnote (10).

## 3 Amendment of Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 {#regulation-3}

(1) The table in Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 is amended as follows.
(2) In a new row to be inserted immediately above the entry in respect of the Trade and Partnership Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Israel, signed on 18th February 2019—
(a) in the first column insert—
Comprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India, signed on 24th July 2025.
;
(b) in the second column insert—
The India Preferential Tariff, version 1.0, dated 13th January 2026.
;
(c) in the third column insert—
The India Origin Reference Document, version 1.0, dated 13th January 2026.
.
(3) In the row relating to the General Terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal, for the entry in the second column, substitute—
The United States Preferential Tariff, version 1.2, dated 13th January 2026.
.