Corrected typographical errors in the Explanatory Note of the 2026 Customs Regulations regarding internal regulation numbering.
This document issues formal corrections to the Explanatory Note of the Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026.
It replaces incorrect references to regulation 6 with the correct references to regulation 4 within the fifth paragraph of the note.
These changes apply to His Majesty's Revenue and Customs (HMRC), legal professionals, and businesses engaged in international trade who rely on the explanatory text for guidance on tariff amendments.
Arguments For
The document asserts that a clerical error occurred in the fifth paragraph of the Explanatory Note of the original instrument.
Proponents of the correction would argue that precise internal cross-referencing is necessary to ensure the Explanatory Note accurately reflects the legal operation of the regulations, specifically regulation 4.
The correction states that references to 'regulation 6' were intended to be references to 'regulation 4', thereby aligning the note with the actual content of the regulations.
Arguments Against
Legal scholars might note that while Explanatory Notes are not technically part of the law, errors in them can lead to confusion regarding the intended purpose of specific customs tariffs.
Affected traders or customs agents may point out that errors in official documentation, even when corrected, can cause temporary uncertainty during the initial review of new tariff regulations.
Page 5, Explanatory Note, fifth paragraph: 'regulation 6 above, removes' should read 'regulation 4 above, removes'; and
Page 5, Explanatory Note, fifth paragraph: 'regulation 6 above.' should read 'regulation 4 above.'.
This section corrects two specific typographical errors in the Explanatory Note of the primary legislation.
It replaces the text 'regulation 6' with 'regulation 4' in two instances to ensure the note correctly describes the legal functions of the fourth regulation.
The correction ensures the descriptive text matches the actual numbered provisions of the statutory instrument.
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