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In force since 2026-11-02, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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5 provisions
Title and introductory text
2026 No. 1155
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026
Made
2nd November 2026
Laid before the House of Commons
3rd November 2026
Coming into force
26th November 2026
These Regulations are made by the Treasury in exercise of the powers conferred by sections 12(1) and (3), 19, 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (“the Act”).
Any powers of HMRC Commissioners to make regulations under Part 1 of the Act are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.
Further to section 12(5) of the Act, in considering what provision to include in regulations made under sections 12(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 the 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.
Propose a change1 Citation, commencement and extent
(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026 and come into force on 26th November 2026.
(2) These Regulations extend to England and Wales, Scotland and Northern Ireland.
Propose a change2 Amendment 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 2.26”, dated 1st September 2026” substitute “version 2.27”, dated 27th October 2026”.
Propose a change3 Amendment 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 1.26”, dated 1st September 2026” substitute “version 1.27”, dated 27th October 2026”.
Propose a change4 Amendment 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 3.8” dated 27th October 2026;
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Propose a change