Statutory Instruments
2026 No. 253
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026
Made
9th March 2026
Laid before the House of Commons
10th March 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 8, 9(1), 11(1), (3) and (7), 12(1), 17(6) and (7), 19, and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 (1)(“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(2) 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 recommends that these Regulations be made.
Further to sections 11(7) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3), and 12(1) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.
In considering the rate of import duty that ought to apply to goods in a standard case(3) 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 and Miscellaneous Amendments) (No. 2) Regulations 2026.
(2) These Regulations come into force as follows—
(a)regulation 6(4) comes into force on the date on which Decision No. 1/2026 of the United Kingdom-North Macedonia Partnership, Trade and Cooperation Council enters into force;
(b)regulation 6(5) comes into force on the date on which Decision No. 1/2025 of the United Kingdom-Serbia Partnership, Trade and Cooperation Council enters into force;
(c)all other provisions of these Regulations come into force on 1st April 2026.
(3) For each Decision referred to in regulation 1(2), the Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the Decision entered into force.
(4) These Regulations extend to England and Wales, Scotland and Northern Ireland.
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
2. In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018(4), for “version 2.22”, dated 26th November 2025” substitute “version 2.23”, dated 3rd March 2026(5)”.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
3. In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020(6), in the definition of “Tariff of the United Kingdom”, for “version 1.29, dated 26th November 2025” substitute “version 1.31, dated 3rd March 2026(7)”.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
4. 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(8), for “version 1.22”, dated 26th November 2025” substitute “version 1.23”, dated 3rd March 2026(9)”.
Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
5. In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020(10), for the definition of “Suspensions of Import Duty Rates Document” substitute—
““Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 3.4 dated 3rd March 2026(11);”.
Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
6.—(1) The table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (agreements to which these Regulations apply)(12) is amended as follows(13).
(2) In the row relating to the Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, for the entry in the second column, substitute—
| “The Iceland-Norway Preferential Tariff, version 2.5, dated 3rd March 2026.”. |
(3) In the row relating to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership, for the entry in the second column, substitute—
| “The Japan Preferential Tariff, version 2.9, dated 3rd March 2026.”. |
(4) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of North Macedonia, for the entry in the third column, substitute—
| “The North Macedonia Origin Reference Document, version 1.2, dated 3rd March 2026.”. |
(5) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Serbia, for the entry in the third column, substitute—
| “The Serbia Origin Reference Document, version 1.2, dated 3rd March 2026.”. |
(6) In the row relating to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, for the entry in the second column, substitute—
| “The Ukraine Preferential Tariff, version 1.8, dated 3rd March 2026.”. |
Taiwo Owatemi
Gen Kitchen
Two of the Lords Commissioners of His Majesty’s Treasury
9th March 2026
Chris Bryant
Minister of State
5th March 2026
Department for Business and Trade
2018 c. 22. Part 1 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The application and effect of sections 9, 11, 12, 17 and 19 have been modified by S.I. 2020/1432, 1434, 1435, 1439, 1457, 1605 and 1642.
The “HMRC Commissioners” are defined in section 37(1) of the Act.
A “standard case” is defined in section 8(8) of the Act.
S.I. 2018/1249, amended by S.I. 2025/1289; there are other amending instruments but none are relevant.
The document entitled “Authorised Use: Eligible Goods and Authorised Uses, version 2.23” dated 3rd March 2026 is available electronically from https://www.gov.uk/government/publications/authorised-use-eligible-goods-and-authorised-uses. Hard copies are held and available to view free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.
S.I. 2020/1430, amended by S.I. 2025/1289; there are other amending instruments but none is relevant.
The document entitled “The Tariff of the United Kingdom, version 1.31, dated 3rd March 2026”, 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.
S.I. 2020/1431, amended by S.I. 2025/1289; there are other amending instruments but none is relevant.
The document entitled “Authorised Use: Eligible Goods and Rates, version 1.23” dated 3rd March 2026 is available electronically from https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020. Hard copies are held and available to view free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.
S.I. 2020/1435, amended by S.I. 2025/1289. There are other amending instruments but none is relevant.
The document entitled “Tariff Suspension Document, version 3.4” dated 3rd March 2026 is available electronically from https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-suspension-of-import-duty-rates-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.
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, 2025/753, 2025/1158, 2025/1289 and 2026/36.
The reference documents referred to in regulation 6 of this instrument are available electronically from 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.