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In force since 2026-03-09, 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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7 provisions
Title and introductory text
2026 No. 253
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026
Made
9th March 2026
Laid before the House of Commons
10th March 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 8, 9(1), 11(1), (3) and (7), 12(1), 17(6) and (7), 19, and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, 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.
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 sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made.
Further to sections 11(7) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3), and 12(1) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.
In considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) of the Act.
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. 2) Regulations 2026.
(2) These Regulations come into force as follows—
(a) regulation 6(4) comes into force on the date on which Decision No. 1/2026 of the United Kingdom-North Macedonia Partnership, Trade and Cooperation Council enters into force;
(b) regulation 6(5) comes into force on the date on which Decision No. 1/2025 of the United Kingdom-Serbia Partnership, Trade and Cooperation Council enters into force;
(c) all other provisions of these Regulations come into force on 1st April 2026.
(3) For each Decision referred to in regulation 1(2), the Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the Decision entered into force.
(4) 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 regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, for “version 2.22”, dated 26th November 2025” substitute “version 2.23”, dated 3rd March 2026”.
Propose a change3 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020, in the definition of “Tariff of the United Kingdom”, for “version 1.29, dated 26th November 2025” substitute “version 1.31, dated 3rd March 2026”.
Propose a change4 Amendment of 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) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, for “version 1.22”, dated 26th November 2025” substitute “version 1.23”, dated 3rd March 2026”.
Propose a change5 Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, for the definition of “Suspensions of Import Duty Rates Document” substitute—
“Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 3.4 dated 3rd March 2026;
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Propose a change6 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
(1) The table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (agreements to which these Regulations apply) is amended as follows.
(2) In the row relating to the Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, for the entry in the second column, substitute—
The Iceland-Norway Preferential Tariff, version 2.5, dated 3rd March 2026.
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(3) In the row relating to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership, for the entry in the second column, substitute—
The Japan Preferential Tariff, version 2.9, dated 3rd March 2026.
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(4) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of North Macedonia, for the entry in the third column, substitute—
The North Macedonia Origin Reference Document, version 1.2, dated 3rd March 2026.
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(5) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Serbia, for the entry in the third column, substitute—
The Serbia Origin Reference Document, version 1.2, dated 3rd March 2026.
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(6) In the row relating to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, for the entry in the second column, substitute—
The Ukraine Preferential Tariff, version 1.8, dated 3rd March 2026.
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Propose a change