Statutory Instruments
2020 No. 1430
Exiting The European Union
Customs
The Customs Tariff (Establishment) (EU Exit) Regulations 2020
Approved by the House of Commons
Made
at 12.15 p.m. on 15th December 2020
Laid before the House of Commons
16th December 2020
Coming into force in accordance with regulation 1(1)
M1The Treasury, in exercise of the powers conferred by section 8 of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018 , make the following Regulations.
M2,M3In considering the rate of import duty that ought to apply to goods in a standard case for which provision is made by the following Regulations, the Treasury have had regard to the matters in section 8(5) of that Act and the recommendation about the rate made to the Treasury by the Secretary of State further to section 8(6) of that Act .
The Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union for the following Regulations to come into force on such day as the Treasury may by regulations under section 52 of that Act appoint.
Citation, commencement and interpretationI1
1.—(1) These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
(2) In these Regulations—
“ Goods Classification Table ” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;
“ Tariff of the United Kingdom ” means the document entitled “the Tariff of the United Kingdom, [F1 version 1.25, dated 18th June 2025 F1] ”.
Establishment of the customs tariffI2
M42.—(1) The customs tariff is established as a system which consists of the following elements.
(2) Element 1: the classification of goods according to their description as specified in the Goods Classification Table under the following divisions—
(a)sections;
(b)chapters within a section;
(c)where applicable, sub-chapters;
(d)headings within a chapter or sub-chapter; and
(e)where applicable, levels of sub-headings within a heading.
(3) Element 2: the codes (“commodity codes”) set out in the Goods Classification Table as applicable to the goods as so classified.
(4) Element 3: for goods falling within a commodity code set out in the Tariff Table, the rate of import duty specified in that table as applicable to those goods in a standard case (“the standard rate of import duty”).
(5) Element 4: for determining the amount of import duty applicable to those goods where the standard rate of import duty applies, the rules of calculation specified in Part Four of the Tariff of the United Kingdom under the heading of “General Rules”.
(6) In paragraph (4), “ Tariff Table ” means the table so named in Annex II of Part Three of the Tariff of the United Kingdom.
Rules of interpretationcross-notes I3
3.—(1) For the purposes of determining the commodity codes within which goods most appropriately fall, the rules of interpretation contained in the following have effect—
(a)Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom; and
(b)notes to a section or chapter of the Goods Classification Table.
(2) In paragraph (1), “ commodity codes ” has the meaning given by regulation 2(3).
David Rutley
Maggie Throup
Two of the Lords Commissioners of Her Majesty's Treasury