Regulations made by the Treasury, laid before the House of Commons under section 32(2) of the Taxation (Cross-border Trade) Act 2018 (c. 22), for approval by resolution of the House of Commons within twenty-eight days beginning with the day on which the Regulations were made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.
Statutory Instruments
2025 No. 1199
CUSTOMS
The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025
Made
at 1.55 p.m. on 17th November 2025
Laid before the House of Commons
at 4.30 p.m. on 17th November 2025
Coming into force
15th December 2025
The Treasury make these Regulations in exercise of the powers conferred by sections 8, 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018(1) (“the Act”).
In considering the rate of import duty that ought to apply to goods in a standard case(2) 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.
Citation, commencement and extent
1.—(1) These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025 and come into force on 15th December 2025.
(2) These Regulations extend to England and Wales, Scotland, and Northern Ireland.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
2. In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020(3), in the definition of “Tariff of the United Kingdom”, for “version 1.27, dated 3rd September 2025” substitute “version 1.28, dated 10th November 2025(4)”.
Gen Kitchen
Christian Wakeford
Two of the Lords Commissioners of His Majesty’s Treasury
at 1.55 p.m. on 17th 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.
A “standard case” is defined in section 8(8) of the Act.
S.I. 2020/1430, amended by S.I. 2025/1003; there are other amending instruments but none is relevant.
The document entitled “The Tariff of the United Kingdom, version 1.28, dated 10th November 2025”, is available electronically from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Hard copies are held and available to view free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.