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In force since 2026-07-01, 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
This Statutory Instrument has been published in substitution of the S.I. of the same number, whose preamble did not reflect the version signed by the Minister. It is therefore being issued free of charge to all known recipients of that Statutory Instrument.
2026 No. 572
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026
Approved by the House of Commons
Made
at 1.55 p.m. on 1st June 2026
Laid before the House of Commons
at 4.30 p.m. on 1st June 2026
Coming into force
1st July 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 8 and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“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 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. 4) Regulations 2026 and come into force on 1st July 2026.
(2) These Regulations extend to England and Wales, Scotland and Northern Ireland.
Propose a change2 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (citation, commencement and interpretation), in the definition of “Tariff of the United Kingdom”, for “version 1.31, dated 3rd March 2026”, substitute “version 1.32, dated 25th May 2026”.
Propose a change3 Amendment of the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020
(1) The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 are amended as follows.
(2) In regulation 4 (tariff-free access: British Overseas Territories), after paragraph (1) insert—
(1A) But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom, the rate of import duty that is to apply in respect of those goods is not 0% and instead the rate that applies is the standard rate of import duty.
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(3) In regulation 6 (backdated claims for the preferential rate), insert at the end of paragraph (1)(b) “other than as a consequence of regulation 4(1A)”.
Propose a change4 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
(1) The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 are amended as follows.
(2) In regulation 2(1) (interpretation), after the definition of “customs value”, insert—
“excepted goods” means goods classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom;
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(3) In regulation 3 (preferential duty rates), after paragraph (1), insert—
(1A) But the duty rate applicable on importation into the United Kingdom to excepted goods other than goods to which paragraph (1B) applies is the standard rate of import duty.
(1B) This paragraph applies to excepted goods that qualify as originating goods by reason of meeting the conditions set out in the origin reference document described in column 3 of the table in Schedule 1 in the row which relates to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020.
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(4) In regulation 4 (preferential quota)—
(a) at the end of paragraphs (1) and (2), insert “(but see paragraph (2A))”;
(b) after paragraph (2), insert—
(2A) The duty rate applicable on importation into the United Kingdom to excepted goods other than goods to which paragraph (2B) applies is the standard rate of import duty.
(2B) This paragraph applies to excepted goods that qualify as originating goods by reason of meeting the conditions set out in the origin reference document described in column 3 of the table in Schedule 1 in the row which relates to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020.
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Propose a change5 Amendment of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023
In regulation 7 of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023, after paragraph (1) insert—
(1A) But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom the DCTS rate does not apply and the rate that applies is the standard rate of import duty.
(1B) In paragraph (1A), “Tariff of the United Kingdom” has the meaning given by regulation 1(2) of the Tariff Regulations.
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Propose a change6 Transitional provision
(1) Regulations 2 to 5 do not have effect in relation to relevant goods.
(2) For the purposes of this regulation, goods are “relevant goods” if—
(a) they are goods classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the document entitled “the Tariff of the United Kingdom, version 1.32, dated 25th May 2026”,
(b) the importation of those goods into the United Kingdom satisfies an obligation arising under a contract entered into on or before 13th March 2026, and
(c) the goods are imported on or before 30th September 2026.
Propose a change