Introductory text

This Statutory Instrument has been published in substitution of the S.I. of the same number, whose preamble did not reflect the version signed by the Minister. It is therefore being issued free of charge to all known recipients of that Statutory Instrument.

CUSTOMS

Approved by the House of Commons

Made at 1.55 p.m. on 1st June 2026

Laid before the House of Commons at 4.30 p.m. on 1st June 2026

Coming into force 1st July 2026

The Treasury make these Regulations in exercise of the powers conferred by sections 8 and 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018^f1 (“the Act”).

In considering the rate of import duty that ought to apply to goods in a standard case^f2 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 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.