The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025

The Treasury make these Regulations in exercise of the powers conferred by sections 8, 12(1), 19, 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 20181 (“the Act”).

Any powers of HMRC Commissioners2 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 case3 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.

Further to section 12(5) of the Act, in considering what provision to include in Regulations made under section 12(1) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State.

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. 3) Regulations 2025 and come into force on 29th October 2025.

(2)

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

Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 2.

In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 20184, for ““version 2.19”, dated 18th June 2025” substitute “version 2.21”, dated 3rd September 20255”.

Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 3.

In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 20206, in the definition of “Tariff of the United Kingdom”, for “version 1.25, dated 18th June 2025” substitute “version 1.27, dated 3rd September 20257”.

Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 4.

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 20208, for “version 1.19”, dated 18th June 2025” substitute “version 1.21”, dated 3rd September 20259”.

Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 5.

Taiwo Owatemi

Nicholas Dakin

Two of the Lords Commissioners of His Majesty’s Treasury

8th September 2025

Explanatory Note

(This note is not part of the Regulations)

Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document removes one commodity code to align with changes made to the “Tariff of the United Kingdom” reference document.

Regulation 3 amends the definition of the “Tariff of the United Kingdom” document in regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a new version of that document. The new version of that document includes an additional Chapter note and decreases the import duty rate on the commodity code related to “beans, other” from 18% to 16%. It also rectifies errors by removing incorrect reference to authorised use measures from 79 commodity codes and replacing them with a standard rate of 0%.

Regulation 4 amends the definition of “authorised use rates document” in regulation 20(4) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431) to refer to a new version of that document. The new version of this document will include an additional subheading for the authorised use procedure relating to “Parts, Components and Subassemblies of Weapons and Military Equipment”.

Regulation 5 amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) to refer to a new version of that document. The new version of that document makes technical changes to the commodity codes listed.

By virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance Act 2022 (c. 3)), where regulations made under any of sections 8 to 19 of the Act make provision by reference to a document, this is a reference to the document as modified from time to time, or as replaced, by notice by the appropriate authority: https://www.gov.uk/government/publications/notices-made-under-s32a-of-the-taxation-cross-border-trade-act-2018. As updates have been made to the documents referred to in the provisions of this instrument by notice under section 32A of the Act, the version number updates appear as non-sequential in this instrument.

An Impact Assessment has not been prepared for this instrument as it largely maintains the position of existing legislation, which were covered by an overarching Tax Information and Impact Note published in 2021: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.