Open at the publisher →
In force since 2025-12-31, 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 8aba41405262be44b0590a42d834dd9d9df4d07ad64bb683dd0843132a814a05
3 provisions
Title and introductory text
2025 No. 1158
CUSTOMS
The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2025
Made
4th November 2025
Laid before the House of Commons
5th November 2025
Coming into force
31st December 2025
These Regulations are made by the Treasury in exercise of the powers conferred by sections 9(1), 17(6) and (7) and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018 (“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 section 28 of the Act, the Treasury, in exercising the function of making these Regulations and the Secretary of State, in making recommendations about these Regulations, 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 (Preferential Trade Arrangements) (Amendment) Regulations 2025;
(b) come into force on 31st December 2025;
(c) extend to England and Wales, Scotland and Northern Ireland.
Propose a change2 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 Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Korea, for the entry in the third column, substitute—
The Republic of Korea Origin Reference Document, version 1.3, dated 31st October 2025.
.
Propose a change