{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2025/note",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2025/note.json",
  "legislation": "uksi/2025/1003",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nRegulation 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 removes one commodity code to align with changes made to the “Tariff of the United Kingdom” reference document.\nRegulation 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 includes an additional Chapter note and decreases the import duty rate on the commodity code related to “beans, other” from 18% to 16%. It also rectifies errors by removing incorrect reference to authorised use measures from 79 commodity codes and replacing them with a standard rate of 0%.\nRegulation 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 will include an additional subheading for the authorised use procedure relating to “Parts, Components and Subassemblies of Weapons and Military Equipment”.\nRegulation 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 refer to a new version of that document. The new version of that document makes technical changes to the commodity codes listed.\nBy 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 the provisions of this instrument by notice under section 32A of the Act, the version number updates appear as non-sequential in this instrument.\nAn 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 published in 2021: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/1003/note",
    "retrieved_at": "2026-10-28T21:11:46.866678+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}