Statutory Instruments
2026 No. 984
CUSTOMS
The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026
Made
7th September 2026
Laid before the House of Commons
8th September 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, 11(1), (3) and (7), 12(1), 19, 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 section 10(1) and (2) of, and paragraph 2(1) of Schedule 3 to, 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.
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. In making that recommendation, in accordance with section 8(7) of the Act, the Secretary of State has had regard to the matters in section 8(5)(a) to (e) of the Act.
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 recommendations made to them by the Secretary of State.
The Secretary of State, in accordance with paragraph 2(1) of Part 4 of Schedule 3 to the Act, is satisfied that Bhutan has ceased to be a least developed country, and has become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, in terms of its economic characteristics.
In accordance with paragraph 2(2) of Part 4 of Schedule 3 to the Act, in determining that Bhutan has ceased to be a least developed country, the Secretary of State has had regard to Bhutan’s classification by the United Nations.
In accordance with paragraph 2(3) of Part 4 of Schedule 3 to the Act, in determining that Bhutan has become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, the Secretary of State has had regard to Bhutan’s classification by the World Bank.
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. 6) Regulations 2026.
(2) These Regulations come into force as follows—
(a)regulations 2 and 3 come into force on 14th December 2026;
(b)all other provisions of these Regulations come into force on 1st October 2026.
(3) These Regulations extend to England and Wales, Scotland and Northern Ireland.
Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018
2. In the Taxation (Cross-border Trade) Act 2018(4), in Schedule 3 (eligible developing countries)—
(a)in Part 2 (least developed countries), omit “Bhutan”;
(b)in Part 3 (other eligible developing countries), in the appropriate place, insert “Bhutan”.
Amendment of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023
3. In the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023(5), in Schedule 1, Part 1 (EP Countries), in the appropriate place, insert “Bhutan”.
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
4. In the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018(6), in regulation 32(2) (authorised uses), for “version 2.25”, dated 26th May 2026” substitute “version 2.26”, dated 1st September 2026(7)”.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
5. In the Customs Tariff (Establishment) (EU Exit) Regulations 2020(8), in regulation 1(2) (citation, commencement and interpretation), in the definition of “Tariff of the United Kingdom”, for “version 1.32, dated 25th May 2026” substitute “version 1.34, dated 1st September 2026(9)”.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
6. In the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020(10), in regulation 20(4) (lower rate of import duty - goods declared for an authorised use procedure), for “version 1.25”, dated 26th May 2026” substitute “version 1.26”, dated 1st September 2026(11)”.
Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020
7. In the Customs (Tariff Quotas) (EU Exit) Regulations 2020(12), in regulation 2(1) (general interpretation), in the definition of “Steel Quota Table”, for “version 1.0” dated 26th May 2026” substitute “version 1.1” dated 1st September 2026(13)”.
Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
8. In the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020(14), in regulation 2 (interpretation), for the definition of “Suspensions of Import Duty Rates Document” substitute—
““Suspensions of Import Duty Rates Document” means the document entitled “Tariff Suspension Document, version 3.7” dated 1st September 2026(15);”.
Jade Botterill
Christian Wakeford
Two of the Lords Commissioners of His Majesty’s Treasury
7th September 2026
Sarwar
Minister of State
Department for Business, Innovation, Science and Trade
7th September 2026
2018 c. 22. Section 8 was amended by section 109 of the Finance Act 2026 (c. 11). Part 1 of the Taxation (Cross-border Trade) Act 2018 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The application and effect of sections 10, 11 and 12 have been modified by S.I. 2020/1432, 1434, 1435, 1439, 1457 and 1605, 1642, and 1643.
See section 37(1) of the Taxation (Cross-border Trade) Act 2018 for the definition of “HMRC Commissioners.”
A “standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018.
Schedule 3 was amended by S.I. 2020/1438, 2021/1489, 2023/561 and 2025/1289.
S.I. 2023/561, amended by S.I. 2025/1289; there are other amending instruments but none is relevant.
S.I. 2018/1249, amended by S.I. 2026/703; there are other amending instruments but none is relevant.
The document entitled “Authorised Use: Eligible Goods and Authorised Uses, version 2.26” dated 1st September 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. 2026/572; there are other amending instruments but none is relevant.
The document entitled “The Tariff of the United Kingdom, version 1.34, dated 1st September 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. 2026/703; there are other amending instruments but none is relevant.
The document entitled “Authorised Use: Eligible Goods and Rates, version 1.26” dated 1st September 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. 2020/1432, amended by S.I. 2026/703; there are other amending instruments but none is relevant.
The Steel Quota Table is contained in the document entitled “Steel Tariff Quotas, version 1.1” dated 1st September 2026. The table is published separately and is available at: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-quotas-eu-exit-regulations-2020. Printed copies of the table are available to view free of charge at the Department for Business, Innovation, Science and Trade, Old Admiralty Building, London, SW1A 2DY.
S.I. 2020/1435, amended by S.I. 2026/801; there are other amending instruments but none is relevant.
The document entitled “Tariff Suspension Document, version 3.7” dated 1st September 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, Innovation, Science and Trade, Old Admiralty Building, London, SW1A 2DY.