Corrected typographical errors in the Explanatory Note of the 2026 Customs Regulations regarding internal regulation numbering.

This document issues formal corrections to the Explanatory Note of the Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026.

It replaces incorrect references to regulation 6 with the correct references to regulation 4 within the fifth paragraph of the note.

These changes apply to His Majesty's Revenue and Customs (HMRC), legal professionals, and businesses engaged in international trade who rely on the explanatory text for guidance on tariff amendments.

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.

Prescribed the dimensions for tobacco age of sale signage and updated retail display exemptions to reflect the new age of sale based on a 2009 birth date.

These Regulations establish the physical specifications for age of sale notices that tobacco retailers in England must display starting 1 January 2027.

They mandate a minimum notice size of 297mm by 420mm and a minimum character height of 21mm for the required warning statement.

Furthermore, the instrument amends existing tobacco advertising and price display regulations to align them with the Tobacco and Vapes Act 2026, replacing references to the age of 18 with a birth date requirement of before 1 January 2009 for various exemptions and access to price lists.

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.

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.

Authorized the use of cobalt in specific toy components including stainless steel, electrical parts, and certain magnets from 8 March 2027.

These Regulations amend the Toys (Safety) Regulations 2011 to permit the use of cobalt in specific toy components where it was previously prohibited due to its classification as a carcinogenic, mutagenic, or toxic for reproduction (CMR) substance.

The instrument authorizes cobalt use in stainless steel components (including as an impurity in nickel), electrical conductors, and neodymium-based magnets that are not inhalable or swallowable.

It applies to toy manufacturers, importers, and distributors placing products on the market in England, Wales, and Scotland, while also updating references to EU directives to ensure the continued recognition of CE-marked goods.

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.