The Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026
Updated official tariff documents to lower import duties on industrial steel and eliminate duties on kerosene, fertilisers, and food products.
These Regulations update the UK's customs tariff regime by amending three existing sets of regulations to reference updated versions of official tariff documents.
The Treasury directs a reduction in import duties for steel goods used in manufacturing bright bar, wire, and linepipe, and suspends duties entirely for kerosene, fertilisers, and specific agricultural goods.
These changes apply to all importers in England, Wales, Scotland, and Northern Ireland, though the document explicitly excludes goods originating from Russia or Belarus from the duty suspensions.
The measures take effect on 26 November 2026.
Arguments For
The explanatory note states that the regulations introduce measures to reduce the rate of import duty on 15 commodity codes relating to steel goods used in the manufacture of bright bar, wire, and linepipe.
The document asserts that new suspensions are necessary to reduce import duty rates to 0% for kerosene (heating oil), fertilisers, and various agricultural and food goods.
The Treasury notes that these changes were made following a recommendation by the Secretary of State, as required under section 12(5) of the Taxation (Cross-border Trade) Act 2018.
The instrument maintains consistency with international arrangements to which the UK is a party, according to the introductory text.
The government specifies that excluding goods from Russia and Belarus from these suspensions is a condition of the new tariff document.
Arguments Against
The document does not provide a full impact assessment, claiming no significant impact on the private, voluntary, or public sector is foreseen, which may be questioned by industry stakeholders.
Legal analysts may note that the regulation relies on the incorporation by reference of external documents held at HMRC and the Department for Business, Innovation, Science and Trade, which requires traders to access these specific versions to understand their tax liabilities.
Importers of goods from Russia or Belarus are explicitly excluded from the 0% suspension rates, which may create differentiated cost structures for specific supply chains.
Citation, commencement and extent
1.—(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026 and come into force on 26th November 2026. (2) These Regulations extend to England and Wales, Scotland and Northern Ireland.
This section establishes the official name of the regulations and sets the start date for the changes as 26 November 2026.
It confirms that the legal provisions apply throughout the entire United Kingdom.
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018
- In the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, in regulation 32(2) (authorised uses), for "version 2.26", dated 1st September 2026" substitute "version 2.27", dated 27th October 2026".
This section updates the list of goods eligible for 'authorised use' status, a procedure that allows for reduced import duty when goods are used for specific purposes.
The updated document (version 2.27) adds nine commodity codes for steel used in making wire and bright bar, and six codes for steel used in linepipe manufacturing.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020
- In the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, in regulation 20(4) (lower rate of import duty - goods declared for an authorised use procedure), for "version 1.26", dated 1st September 2026" substitute "version 1.27", dated 27th October 2026".
This section amends the rules regarding lower rates of duty for goods entered into an authorised use procedure.
It incorporates a new reference document (version 1.27) that specifies the exact reduced tax rates for the 15 steel commodity codes mentioned in the previous section.
Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020
- In the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, 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 3.8" dated 27th October 2026;".
This section adopts a new master list of goods that are temporarily exempt from import duties.
The updated version (3.8) sets the duty rate to 0% for kerosene, fertilisers, and various agricultural and food products, while maintaining a condition that these exemptions do not apply to goods from Russia or Belarus.
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