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In force since 2025-10-29, 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.
sha256 99c0f01a99d10f2a6c97966fb94285be798edbc68e9681f6967d63c0ccca345f
6 provisions
Title and introductory text
2025 No. 1003
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025
Made
8th September 2025
Laid before the House of Commons
10th September 2025
Coming into force
29th October 2025
The Treasury make these Regulations in exercise of the powers conferred by sections 8, 12(1), 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.
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 12(5) of the Act, in considering what provision to include in Regulations made under section 12(1) 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. 3) Regulations 2025 and come into force on 29th October 2025.
(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 regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, for ““version 2.19”, dated 18th June 2025” substitute “version 2.21”, dated 3rd September 2025”.
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 1.25, dated 18th June 2025” substitute “version 1.27, dated 3rd September 2025”.
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 1.19”, dated 18th June 2025” substitute “version 1.21”, dated 3rd September 2025”.
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 3.1 dated 3rd September 2025;
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Propose a change