Finance Act 2026
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Change 1
109 Amendment of customs tariff power
(1) Section 8 of TCTA 2018 (the customs tariff) is amended as follows. (2) After subsection (3) insert— (3A) The provision that the customs tariff may make under subsection (1)(c), by virtue of section 32(7), includes provision specifying different rates of import duty applicable to goods falling within a code by reference to their nature, origin or any other factor. (3) After subsection (8) insert— (9) Regulations under this section may amend provision made under section 9 or 10 so as to provide that the rate of import duty that applies to goods in a standard case applies in any specified case to which either of those sections applies (instead of the rate of import duty for the time being applicable by virtue of provision made under either of them).
109 Amendment of customs tariff power
(1) Section 8 of TCTA 2018 (the customs tariff) is amended as follows. (2) After subsection (3) insert— (3A) The provision that the customs tariff may make under subsection (1)(c), by virtue of section 32(7), includes provision specifying different rates of import duty applicable to goods falling within a code by reference to their nature, origin or any other factor. (3) After subsection (8) insert— (9) Regulations under this section may amend provision made under section 9 or 10 so as to provide that the rate of import duty that applies to goods in a standard case applies in any specified case to which either of those sections applies (instead of the rate of import duty for the time being applicable by virtue of provision made under either of them).
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