Introductory text

CUSTOMS

Made 25th June 2025

Laid before the House of Commons 27th June 2025

Coming into force 18th July 2025

These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 9(1), 11(1), (3) and (7), 12(1), 19, 30B, 32(7), (8), and (13), and 40B of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018^f1 (“the Act”), and by the Secretary of State in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the Act.

In considering the rate of import duty that ought to apply to goods in a standard case^f2 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 9(3) of the Act, the Secretary of State recommends that the regulation made under section 9(1) of the Act be made.

Further to sections 11(7) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3) and 12(1) of the Act, the Treasury have had regard to recommendations made to them by the Secretary of State.

In accordance with section 15(1) of the Act, His Majesty’s Government in the United Kingdom considers it appropriate to deal with the issue that has arisen between His Majesty’s Government in the United Kingdom and the governments of Russia and of Belarus by varying the amount of import duty in the case of goods originating from Russia or from Belarus.

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.

Annotations

Footnotes

f1: 2018 c. 22. Part 1 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The application and effect of sections 9, 11, 12 and 19 have been modified by S.I. 2020/1432, 1434, 1435, 1439, 1457 and 1605. Section 15(1) was amended by section 97 of the Finance Act 2020 (c. 14). Section 30B was inserted by section 2(4) of the Taxation (Post-transition Period) Act 2020 (c. 26). Section 40B was inserted by section 1 of the Taxation (Post-transition Period) Act 2020. Any powers of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 (“the Act”) are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.
f2: A “standard case” is defined in section 8(8) of the Act.