Open at the publisher →
In force since 2025-07-18, 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 fb84384055ff7595481e5acd400feef62edd4755a077846609115f42b28e0753
10 provisions
Title and introductory text
2025 No. 751
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025
Made
25th June 2025
Laid before the House of Commons
27th June 2025
Coming into force
18th July 2025
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), 19, 30B, 32(7), (8), and (13), and 40B 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 15(1) and 32(7) and (8) 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 9(3) of the Act, the Secretary of State recommends that the regulation made under section 9(1) of the Act 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 recommendations made to them by the Secretary of State.
In accordance with section 15(1) of the Act, His Majesty’s Government in the United Kingdom considers it appropriate to deal with the issue that has arisen between His Majesty’s Government in the United Kingdom and the governments of Russia and of Belarus by varying the amount of import duty in the case of goods originating from Russia or from Belarus.
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
These Regulations—
(a) may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025;
(b) come into force on 18th July 2025;
(c) 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 2.18”, dated 27th March 2025" substitute ““version 2.19”, dated 18th June 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 1.24, dated 27th March 2025” substitute “version 1.25, dated 18th June 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 ““Authorised Use: Eligible goods and rates, version 1.18”, dated 27th March 2025” substitute ““Authorised Use: Eligible Goods and Rates, version 1.19”, dated 18th June 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 2.9 dated 18th June 2025;
.
Propose a change6 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
(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 the row relating to the Trade Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland, of the one part and the Republic of Colombia, the Republic of Ecuador and the Republic of Peru, of the other part, for the entry in the second column, substitute—
The Andean Countries Preferential Tariff, version 1.9, dated 18th June 2025.
.
Propose a change7 Amendment of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022
In regulation 2(1) (interpretation) of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022, for the definition of “relevant Additional Duties Document” substitute—
“relevant Additional Duties Document” means, in relation to specified goods which have originated from—
Belarus, version 1.7 of the document entitled “Belarusian Additional Duties Document” published by the Secretary of State;
Russia, version 1.6 of the document entitled “Russian Additional Duties Document” published by the Secretary of State;
.
Propose a change8 Amendment of the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022
In the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022, omit regulation 2 (interpretation) and Part 2 (provisions related to Northern Ireland).
Propose a change9 Amendment of the Customs (Tariff and Miscellaneous Amendments) Regulations 2023
In the Customs (Tariff and Miscellaneous Amendments) Regulations 2023, omit Part 2 (provisions relating to Northern Ireland).
Propose a change