Statutory Instruments
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(1) (“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.
Citation, commencement and extent
1. 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.
Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
2.—(1) The table in Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020(2) is amended as follows(3).
(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.”.
Gen Kitchen
Stephen Morgan
Two of the Lords Commissioners of His Majesty's Treasury
4th November 2025
2018 c. 22. Part 1 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. Section 9 of the Act has been modified by S.I. 2020/1434, 1439, 1457 and 1605.
S.I. 2020/1457. Schedule 1 was substituted by S.I. 2020/1657, and amended by S.I. 2021/241, 2021/382, 2021/527, 2021/693, 2021/871, 2021/1192, 2021/1489, 2022/174, 2022/525, 2022/613, 2022/899, 2023/194, 2023/195, 2023/433, 2023/774, 2023/1192, 2023/1339, 2023/1436, 2024/303, 2024/424, 2024/823, 2024/1005, 2024/1292, 2025/417, 2025/751 and 2025/753.
The Republic of Korea Origin Reference Document, version 1.3, dated 31st October 2025 is available electronically at: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020. Hard copies are held and available to view free of charge at the Department for Business and Trade, Old Admiralty Building, London SW1A 2DY.