The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025

Published: Mon 17th Nov 25

These Regulations amend the 2020 EU Exit Customs Tariff Regulations by updating the official version of the United Kingdom Tariff document, effective 15th December 2025.

The amendment specifically increases the import duty rate for specific codes of husked basmati rice from 0% to £25 per 1000kg and rectifies a previous error by restoring the 14% duty rate for jams, fruit jellies, and related products under heading code 2007 99 93.

Arguments For

The amendment ensures the UK Customs Tariff reflects the most current official version (version 1.28), maintaining regulatory accuracy post-EU exit.
Reinstating the 14% import duty rate for jams, fruit jellies, marmalades, etc. (heading code 2007 99 93) corrects a prior error, ensuring proper duty application for those products.
The increase in import duty for specific husked basmati rice codes (1006 20 19 13 and 1006 20 99 13) from 0% to £25 per 1000kg provides specific protection or revenue generation for those categories.
Compliance with relevant international arrangements is affirmed through adherence to section 28 of the Taxation (Cross-border Trade) Act 2018.

Arguments Against

Increasing the import duty on specific husked basmati rice products from 0% to £25 per 1000kg may lead to higher costs for importers and potentially for consumers of that specific commodity.
The necessity of annual or frequent tariff updates, even if minor (like version changes), suggests ongoing administrative complexity in maintaining the customs framework.
The previous error in setting the duty rate for jams and purées might have created a period where businesses benefited from an unintended lower tax burden, and the correction introduces immediate retrospective financial impact for compliance going forward.
Since no full impact assessment was deemed necessary, stakeholders might perceive a lack of detailed scrutiny regarding the specific economic implications of these duty rate changes.

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(“the Act”).

HM Treasury created these statutory rules by using the authority granted under sections 8, 32(7), and 32(8) of the Taxation (Cross-border Trade) Act 2018, which is referred to as 'the Act'.

In considering the rate of import duty that ought to apply to goods in a standard case2 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.

When deciding the appropriate import duty rate for standard trade situations covered by these rules, the Treasury considered the factors listed in section 8(5) of the Act.

They also followed a recommendation concerning the rate that the Secretary of State provided, as mandated by 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.

In relation to section 28 of the Act, both the Treasury and the Secretary of State took into account all relevant international agreements involving the UK government when performing their duties under Part 1 of the Act.

Citation, commencement and extent1.

This is the first regulation, detailing the title under which the rules are known, the date they legally start, and the geographical areas to which they apply.

(1)

These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025 and come into force on 15th December 2025.

The official short title for these regulations is 'The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025'.

They officially become legally active on December 15, 2025.

(2)

These Regulations extend to England and Wales, Scotland, and Northern Ireland.

These regulations have legal effect across England, Wales, Scotland, and Northern Ireland.

Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 20202.

This regulation specifies the changes being made to the earlier legislation known as the Customs Tariff (Establishment) (EU Exit) Regulations 2020.

In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 20203, in the definition of “Tariff of the United Kingdom”, for “version 1.27, dated 3rd September 2025” substitute “version 1.28, dated 10th November 20254”.

This statutory modification updates the definition of the 'Tariff of the United Kingdom' within the existing 2020 regulations.

It replaces the reference to the tariff document of version 1.27 (dated September 3, 2025) with a reference to the newer version 1.28, dated November 10, 2025.

Explanatory Note

(This note is not part of the Regulations)

Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This new version of the document increases the import duty rate for the commodity codes 1006 20 19 13 and 1006 20 99 13 (husked basmati rice) from 0% to £25 per 1000kg and corrects a previous error by re-inserting the 14% import duty rate for the heading code 2007 99 93 (jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes).

This non-statutory note explains that the second regulation updates the 2020 Customs Tariff regulations to cite a new version of the UK Tariff document.

This updated document increases the import duty on specific husked basmati rice (codes 1006 20 19 13 and 1006 20 99 13) from zero to £25 per 1000kg.

It also fixes a prior mistake by putting back the 14% import duty for jams, jellies, marmalades, and similar fruit preparations classified under code 2007 99 93.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen. This instrument maintains the position of existing legislation, which was covered by an overarching Tax Information and Impact Note published previously:

A comprehensive assessment of the economic impact was not created for this instrument because the Treasury anticipates little or no major effect on private, voluntary, or public sectors.

This instrument's effect is considered consistent with existing legislation previously covered by a broader Tax Information and Impact Note.

https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

This provides a link to the collection of published Tax Information and Impact Notes (TIINs) on the GOV.UK website.

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