# The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026, Note: 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 makes amendments to align with EU commodity code updates. It will also introduce authorised use measures to reduce import duty on goods that will be used to manufacture offshore wind turbines, including cables that link the wind farm to the mainland substations and auxiliary and low-voltage systems for incorporation in onshore substations and offshore substations used in offshore wind energy production.
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 makes minor technical and administrative corrections to ensure the document’s overall clarity. It inserts a number of new commodity codes, primarily for Inorganic Bases and Oxides, Hydroxides and Peroxides of Metals and Iron and Non-Alloy Steel, deletes 9 commodity codes and updates the description for 2 commodity codes for Organic Chemicals and Aluminium.
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 makes amendments to align with EU commodity code updates and also introduces authorised use measures for environmental goods as described in the regulation 2 paragraph above.
Regulation 5 amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the Customs Tariff (Suspensions 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 has been revised to make technical changes to commodity codes, and correct minor errors in existing suspensions.
Regulation 6 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect to updated versions of the Preferential Tariff reference documents and origin reference documents applicable in respect of preferential trade arrangements with various countries or territories. The Preferential Tariff reference document for Iceland-Norway is updated to correct errors. The Preferential Tariff reference document for Japan is updated for structural clarity and to reflect 2026 tariff rates in accordance with the arrangement with Japan. The Preferential Tariff reference document for Ukraine is updated to give effect to temporary liberalisation of tariffs on imports of Ukrainian egg and poultry products until 31 March 2028, as agreed between the United Kingdom and Ukraine. The origin reference document for North Macedonia is updated to give effect to Decision No. 1/2026 of the United Kingdom-North Macedonia Partnership, Trade and Cooperation Council of 26 January 2026, which clarifies provisions relating to cumulation of materials from the European Union or a pan-Euro-Mediterranean (“PEM”) Convention partner. The origin reference document for Serbia is updated to give effect to Decision No. 1/2025 of the United Kingdom-Serbia Partnership, Trade and Cooperation Council of 23 December 2025, which clarifies provisions relating to cumulation of materials from the European Union or a PEM Convention partner. The Decisions referred to in regulation 1(2) enter into force when each State has notified the other of the completion of their respective internal procedures for bringing the Decision into force. The entry into force date will be notified in the London Gazette.
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 certain of the provisions of this instrument by notice under section 32A of the Act, the version number updates appear as non-sequential in this instrument.
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.
This instrument maintains the position of existing legislation, which was covered by a Tax Information and Impact Note published on 13th January 2021: https://www.gov.uk/government/publications/the-uks-integrated-tariff-schedule.

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Source: https://www.legislation.gov.uk/uksi/2026/253/note (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-2-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.