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In force since 2026-09-07, as the publisher states.
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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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9 provisions
Title and introductory text
2026 No. 984
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026
Made
7th September 2026
Laid before the House of Commons
8th September 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, 11(1), (3) and (7), 12(1), 19, 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 section 10(1) and (2) of, and paragraph 2(1) of Schedule 3 to, 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. In making that recommendation, in accordance with section 8(7) of the Act, the Secretary of State has had regard to the matters in section 8(5)(a) to (e) of the Act.
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.
The Secretary of State, in accordance with paragraph 2(1) of Part 4 of Schedule 3 to the Act, is satisfied that Bhutan has ceased to be a least developed country, and has become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, in terms of its economic characteristics.
In accordance with paragraph 2(2) of Part 4 of Schedule 3 to the Act, in determining that Bhutan has ceased to be a least developed country, the Secretary of State has had regard to Bhutan’s classification by the United Nations.
In accordance with paragraph 2(3) of Part 4 of Schedule 3 to the Act, in determining that Bhutan has become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, the Secretary of State has had regard to Bhutan’s classification by the World Bank.
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. 6) Regulations 2026.
(2) These Regulations come into force as follows—
(a) regulations 2 and 3 come into force on 14th December 2026;
(b) all other provisions of these Regulations come into force on 1st October 2026.
(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.
Propose a change2 Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018
In the Taxation (Cross-border Trade) Act 2018, in Schedule 3 (eligible developing countries)—
(a) in Part 2 (least developed countries), omit “Bhutan”;
(b) in Part 3 (other eligible developing countries), in the appropriate place, insert “Bhutan”.
Propose a change3 Amendment of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023
In the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023, in Schedule 1, Part 1 (EP Countries), in the appropriate place, insert “Bhutan”.
Propose a change4 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 2.25”, dated 26th May 2026” substitute “version 2.26”, dated 1st September 2026”.
Propose a change5 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
In the Customs Tariff (Establishment) (EU Exit) Regulations 2020, in regulation 1(2) (citation, commencement and interpretation), in the definition of “Tariff of the United Kingdom”, for “version 1.32, dated 25th May 2026” substitute “version 1.34, dated 1st September 2026”.
Propose a change6 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 1.25”, dated 26th May 2026” substitute “version 1.26”, dated 1st September 2026”.
Propose a change7 Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
In the Customs (Tariff Quotas) (EU Exit) Regulations 2020, in regulation 2(1) (general interpretation), in the definition of “Steel Quota Table”, for “version 1.0” dated 26th May 2026” substitute “version 1.1” dated 1st September 2026”.
Propose a change8 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 3.7” dated 1st September 2026;
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Propose a change