Explanatory note

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

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. 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 each of these documents contains technical and descriptive changes to align the UK documents with EU changes and correct errors in documents. This includes adding new codes and removing redundant ones.

Regulation 3 amends the definition of the “Tariff of the United Kingdom” in regulation 1 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 contains updates to the commodity code structure and descriptions, and amends inconsistencies with mixtures provisions and moves Chapter 4 mixtures provision to Part 4 of the reference document to sit alongside other mixture provisions. The new version of that document also contains updates to the provision within Part Four for Chapter 9 so that it complements the Chapter notes.

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 replace the reference to the Suspensions of Import Duty Rates Document with a reference to a new version of that document. This document is amended to make technical commodity code changes.

Regulation 6 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect to an updated version of the Preferential Tariff reference document in respect of a preferential trade arrangement with the Andean Countries. The Preferential Tariff reference document for the Andean Countries is amended to reflect a Trade Committee Decision dated 28th May 2025 between the UK and Colombia which modified the UK’s tariff elimination schedule in respect of goods originating in Colombia, to include a tariff rate quota for bananas.

Regulation 7 amends the definition of “relevant Additional Duties Document” in regulation 2(1) of the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) to replace the references to the Russian Additional Duties Document and the Belarusian Additional Duties Document with references to new versions of these documents. The new versions of these documents impose additional duties on urea originating from Russia and Belarus.

Regulations 8 and 9 revoke regulation 2 and Part 2 of the Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022 (S.I. 2022/525) and Part 2 of the Customs (Tariff and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/774) which make provision in relation to the duties of customs charged on goods of Ukrainian and Moldovan origin imported into the United Kingdom under section 30A(3) of the Act and on the removal of such goods from Great Britain under section 40A of the Act.

By virtue of section 32A of 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

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.

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: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.