The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025 amend several existing UK customs regulations.
These amendments update various referenced documents related to import duties, authorized uses, preferential trade arrangements, and reflect changes made in the EU. Specifically, the regulations update version numbers for documents related to authorized uses, the UK Tariff, import duty suspensions, and preferential tariffs with Andean countries.
Importantly, the regulations also revoke provisions related to duties on Ukrainian and Moldovan goods, simplifying regulations in these specific areas.
Arguments For
Improved Accuracy and Efficiency: Updating document versions ensures the accuracy of customs procedures, reducing errors and improving efficiency in trade.
Alignment with EU Changes: Aligning UK customs documents with EU changes facilitates smoother cross-border trade and minimizes discrepancies.
Correction of Errors: The amendments correct errors present in previous versions of relevant documents, ensuring the legal framework is sound and unambiguous.
Implementation of Trade Agreements: The revisions reflect updated trade agreements, accurately implementing the agreed-upon tariff rates and trade terms.
Legal Basis: The regulations are made under the authority of the Taxation (Cross-border Trade) Act 2018, providing a solid legal basis for the changes.
Arguments Against
Administrative Burden: Frequent updates to customs regulations may place an administrative burden on businesses involved in import/export.
Potential for Unintended Consequences: Changes to complex regulatory frameworks may have unforeseen impacts upon businesses even with thorough review and analysis.
Resource Requirements for Businesses: Businesses may need to invest resources in understanding and adapting to the changes in regulations.
Lack of Transparency: While the Explanatory Note explains the changes, the complexities of the impacted regulations might require businesses to seek specialized advice creating a financial burden.
- Citation, commencement and extent (a) may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025; (b) come into force on 18th July 2025; (c) extend to England and Wales, Scotland and Northern Ireland.
This section establishes the title, effective date, and geographic scope of the regulations.
The regulations are officially titled 'Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025,' taking effect on July 18th, 2025, and applying across the UK.
- Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, for ““version 2.18”, dated 27th March 2025” substitute ““version 2.19”, dated 18th June 2025”.
This section amends regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018.
It replaces the reference to “version 2.18” of an authorized uses document with “version 2.19,” reflecting an update to that document.
- Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020, in the definition of “Tariff of the United Kingdom”, for “version 1.24, dated 27th March 2025” substitute “version 1.25, dated 18th June 2025”.
This section updates the definition of the "Tariff of the United Kingdom" within regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020.
The existing version 1.24 reference is replaced with version 1.25, reflecting changes to the tariff.
- Amendment of 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) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020, for ““Authorised Use: Eligible goods and rates, version 1.18”, dated 27th March 2025” substitute ““Authorised Use: Eligible Goods and Rates, version 1.19”, dated 18th June 2025”.
This amendment modifies regulation 20(4) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.
It replaces the reference to version 1.18 of the 'Authorised Use: Eligible goods and rates' document with version 1.19.
- Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020, for the definition of “Suspensions of Import Duty Rates Document” substitute— ““Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 2.9 dated 18th June 2025;”.
This section revises the definition of the "Suspensions of Import Duty Rates Document" in regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020.
It replaces the existing definition with a reference to version 2.9 of the Tariff Suspension Document.
- Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (1) The table in Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 is amended as follows. (2) In the row relating to the Trade Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland, of the one part and the Republic of Colombia, the Republic of Ecuador and the Republic of Peru, of the other part, for the entry in the second column, substitute—“The Andean Countries Preferential Tariff, version 1.9, dated 18th June 2025.”.
This section modifies Schedule 1 of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
Specifically, it updates the entry for the trade agreement with Colombia, Ecuador, and Peru, replacing the existing preferential tariff reference with "The Andean Countries Preferential Tariff, version 1.9, dated 18th June 2025."
- Amendment of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 In regulation 2(1) (interpretation) of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022, for the definition of “relevant Additional Duties Document” substitute— ““relevant Additional Duties Document” means, in relation to specified goods which have originated from— (a) Belarus, version 1.7 of the document entitled “Belarusian Additional Duties Document” published by the Secretary of State; (b) Russia, version 1.6 of the document entitled “Russian Additional Duties Document” published by the Secretary of State;”.
This amendment alters the definition of "relevant Additional Duties Document" in regulation 2(1) of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022.
It updates the references to the Belarusian and Russian Additional Duties Documents to versions 1.7 and 1.6, respectively.
- Amendment of the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022 In the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022, omit regulation 2 (interpretation) and Part 2 (provisions related to Northern Ireland).
This section removes regulation 2 and Part 2 from the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022.
This simplifies the existing regulations by removing the specified sections.
- Amendment of the Customs (Tariff and Miscellaneous Amendments) Regulations 2023 In the Customs (Tariff and Miscellaneous Amendments) Regulations 2023, omit Part 2 (provisions relating to Northern Ireland).
This section removes Part 2 from the Customs (Tariff and Miscellaneous Amendments) Regulations 2023.
This simplifies the existing regulations removing the specified section.