# The Customs (Tariff and Miscellaneous Amendments) (No. 3) 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 introduces the Authorised Use procedure for frozen bovine, subject to a tariff quota.
Regulation 3 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 reduces the rates for sunflower seed oil and corrects a minor error identified on an Authorised Use measure to ensure clarity and accuracy.
Regulation 4(a) amends the definition of “Quota Table” in regulation 2(1) of the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (“the Regulations”) to refer to a revised version 4.5 of the “Tariff Quotas” document which will take effect for the goods concerned on 1st July 2026 to increase the duty rate of quota 05.0067, to amend the commodity codes for 05.0144 and 05.0145, to remove quota numbers 05.0055, 05.4204, 05.4253, and 05.4317 and to temporarily increase quota volume of 05.4452 until 30th June 2027.
Regulation 4(b) amends Schedule 2 (Licensing Table) in the table headed “Part A: quotas listed in the Quota Table” of the Regulations by omitting quota numbers 05.4253, processed chicken meat, and 05.4317, raw cane sugar.
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 insert new suspensions of the rates for various agricultural and food goods to 0% and to correct minor errors.
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 Canada is updated to clarify that the preferential tariff quota for pork also incorporates the volume allocated to Canada under the UK’s World Trade Organization (WTO) quota, and to reflect an increase to the WTO quota as a result of negotiations under Article XXVIII of the General Agreement on Tariffs and Trade 1994 (GATT). The Preferential Tariff reference document for Tunisia is updated to remove reference to a WTO quota for potatoes where imports from Tunisia previously benefitted from a preferential in-quota rate. As a result of negotiations under Article XXVIII of the GATT, this WTO quota has been apportioned entirely to the European Union (EU), therefore reference to this quota is removed from the Preferential Tariff reference document for Tunisia. The Preferential Tariff reference documents for Chile and the Faroe Islands are updated to align with EU commodity code updates. The Preferential Tariff reference document for the Southern African Customs Union and Mozambique is updated to reflect scheduled tariff reductions in line with the arrangement and to align with EU commodity code updates. The origin reference document for Morocco is updated to give effect to Decision No. 1/2026 of the United Kingdom-Morocco Association Council of 16 March 2026, which clarifies provisions relating to cumulation of materials from the European Union or a Pan-Euro-Mediterranean Convention partner, as well as associated provisions on direct transport and related administrative cooperation. The Decision will take effect when the United Kingdom and Morocco have notified each other of the completion of their respective internal procedures for the Decision to take effect. The effective date will be notified in the London Gazette.
An 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/2026/541/note (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-3-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.