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In force since 2026-05-18, 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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7 provisions
Title and introductory text
2026 No. 541
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026
Made
18th May 2026
Laid before the House of Commons
19th May 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 9(1), 11(1), (3) and (7), 12(1), 17(6) and (7), 19, and 32(7) and (8), 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 11(3), (4) and (6) and 32(7) and (8) of 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.
Further to sections 9(3) and 17(8) of the Act, the Secretary of State has recommended that these Regulations be made.
Further to section 11(7) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3), the Treasury have had regard to a recommendation made to them by the Secretary of State.
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 2026.
(2) These Regulations come into force as follows—
(a) regulations 4, 6(2) and 6(7) come into force on 1st July 2026;
(b) regulation 6(5) comes into force on the date on which Decision No. 1/2026 of the United Kingdom-Morocco Association Council (“the Morocco Decision”) takes effect;
(c) all other provisions of these Regulations come into force on 21st June 2026.
(3) The Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the Morocco Decision takes effect.
(4) 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 2.23”, dated 3rd March 2026” substitute “version 2.24”, dated 12th May 2026”.
Propose a change3 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 1.23”, dated 3rd March 2026” substitute “version 1.24”, dated 12th May 2026”.
Propose a change4 Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
The Customs (Tariff Quotas) (EU Exit) Regulations 2020 are amended as follows—
(a) in regulation 2(1) (general interpretation), in the definition of “Quota Table”, for “version 4.4” dated 26 November 2025” substitute “version 4.5” dated 12th May 2026”.
(b) in Schedule 2 (Licensing Table), in the table headed “Part A: quotas listed in the Quota Table”—
(i) omit the row relating to quota number 05.4253;
(ii) omit the row relating to quota number 05.4317.
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 3.5 dated 12th May 2026;
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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 Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and Canada, for the entry in the second column, substitute—
The Canada Preferential Tariff, version 2.0, dated 12th May 2026.
.
(3) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Chile, for the entry in the second column, substitute—
The Chile Preferential Tariff, version 2.8, dated 12th May 2026.
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(4) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Denmark in respect of the Faroe Islands, for the entry in the second column, substitute—
The Faroe Islands Preferential Tariff, version 2.7, dated 12th May 2026.
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(5) In the row relating to the Agreement establishing an association between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Morocco, for the entry in the third column, substitute—
The Morocco Origin Reference Document, version 1.2, dated 12th May 2026.
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(6) In the row relating to the Economic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland of the other part, for the entry in the second column, substitute—
The Southern African Customs Union and Mozambique Preferential Tariff, version 1.8, dated 12th May 2026.
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(7) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Tunisia, for the entry in the second column, substitute—
The Tunisia Preferential Tariff, version 2.6, dated 12th May 2026.
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Propose a change