Introductory text

CUSTOMS

Made 9th December 2025

Laid before the House of Commons 10th December 2025

Coming into force 1st January 2026

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) and (3), 17(6) and (7), 19(1), 31(6) and (7), and 32(7), (8) and (13) 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 10(1) and (2) and 32(7) of, and paragraph 2(1) of Schedule 3 to, the Act.

Any powers of HMRC Commissioners^f2 to make regulations under Part 1 of the Act are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.

In considering the rate of import duty that ought to apply to goods in a standard case^f3 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 sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these Regulations be made.

Further to section 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) and (3) of the Act, the Treasury have had regard to recommendations made to them by the Secretary of State.

The Secretary of State, in accordance with paragraph 2(1) of Schedule 3 to the Act, is satisfied that Vanuatu has ceased to be a least developed country and has become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, in terms of its economic characteristics.

In accordance with Part 4 of Schedule 3 to the Act, in determining whether Vanuatu has ceased to be a least developed country and become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, the Secretary of State has had regard to its classification by the United Nations and the World Bank.

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.