Trade Legislation
Laws governing international trade, customs procedures, trade agreements, and commercial relations.
The Free Zone (Customs Site No. 2 Freeport East) Designation Order 2026
Designated a new customs free zone at Freeport East and appointed Assan Panel UK Limited as its responsible authority for ten years.
This Order designates a specific area within Freeport East as a customs free zone for a period of 10 years and appoints Assan Panel UK Limited as the responsible authority.
It mandates that the authority maintain secure boundaries, provide facilities for His Majesty's Revenue and Customs (HMRC) at no cost to the government, and keep detailed accounts and records of all activities within the zone.
The Order applies to the designated responsible authority and governs the movement of goods and persons into and out of the specified site, requiring active monitoring to prevent unauthorized activities and ensure compliance with UK customs law.
The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026
Established the legal methodology for calculating and verifying carbon emissions for goods imported under the UK Carbon Border Adjustment Mechanism starting January 2027.
These regulations establish the technical framework for calculating emissions embodied in goods imported into the UK under the Carbon Border Adjustment Mechanism (CBAM).
The document directs importers to determine emissions using either Treasury-published default values or a multi-step calculation based on verified emissions data from the production installation.
It authorizes HM Revenue and Customs (HMRC) and the Treasury to publish notices specifying monitoring methodologies, verification standards, and accreditation requirements for independent verifiers.
These rules apply to registered and registrable persons importing goods such as cement and fertilizers, as well as the operators of the installations where these goods are produced.
The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026
Activated late payment and repayment interest rules for the UK carbon border adjustment mechanism effective January 2027.
This Order establishes 1st January 2027 as the commencement date for standardized interest rules regarding the carbon border adjustment mechanism (CBAM).
It mandates that the late payment interest provisions in section 101 and the repayment interest provisions in section 102 of the Finance Act 2009 apply to all CBAM-related sums, including penalties.
The order applies to His Majesty's Revenue and Customs (HMRC) and any persons or entities liable for payments or entitled to refunds under the UK carbon border tax regime.
Reclassified Bhutan's trade status and updated UK customs reference documents to introduce new commodity codes and adjust tariff quotas.
These Regulations reclassify Bhutan's status under the UK's trade preference systems and update several reference documents that define import duties, commodity codes, and tariff quotas.
The order moves Bhutan from the list of least developed countries to the list of other eligible developing countries, while also updating the Tariff of the United Kingdom and documents governing authorised use, steel quotas, and duty suspensions.
These changes apply to any persons or businesses importing goods into England, Wales, Scotland, and Northern Ireland, specifically affecting those dealing in machinery, electrical goods, and steel products.
Adjusted the types and quantities of alcohol that travellers can bring into Great Britain without paying excise duty.
This Order modifies the tax and duty-free allowances for goods imported into Great Britain by travellers in their personal luggage.
It updates the classifications for alcoholic products to include cider alongside beer, replaces references to 'still wine' with a broader 'wine' category, and adjusts the quantity thresholds for various excise goods.
The requirements apply to any individual entering Great Britain from outside the United Kingdom, while distinct rules remain in place for Northern Ireland.
UK Carbon Border Tax Correction Issued
Corrected a typographical error in a statutory instrument reference within the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026.
This document issues a formal correction to the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026.
It specifically amends a typographical error found on page 5, footnote (b), replacing a reference to 'S.I. 2019/915' with 'S.I. 2019/715'.
The correction ensures the accurate citation of statutory instruments within the legislative framework governing carbon border adjustments.
Corrected a drafting error in the fee-related schedule of the 2026 maritime regulations.
This correction slip amends a typographical error found in Schedule 4 of the Merchant Shipping (Port State Control) Regulations 2026.
It specifically alters the instruction for amending the Merchant Shipping (Fees) Regulations 2018 to ensure that the reference to the 2026 Regulations is inserted after an existing reference rather than replacing the word 'None'.
The document applies to the King's Printer and registry officials responsible for the accurate publication of UK secondary legislation.
The Personal Injuries (NHS Charges) (Information Provision and Amounts) (Amendment) Regulations 2026
Expanded trade sanctions to prohibit the import of Russian iron and steel products processed in third countries starting December 2024.
These Regulations amend the Russia (Sanctions) (EU Exit) Regulations 2019 to expand trade restrictions on iron and steel products.
The instrument prohibits the import of specified iron and steel products that have been processed in a third country using Russian-origin materials.
It also introduces new definitions for 'relevant processed iron or steel products' and updates the list of prohibited items in Schedule 3B. The Secretary of State is granted the authority to issue licenses for activities that would otherwise be prohibited under these new measures.