Explanatory note

Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This changes the standard rate of import duty for specified steel products to 50%. It also introduces a new Excepted Goods Table in Annex III in Part Three of that document that specifies goods (“excepted goods”) for which, in specified cases, the standard rate of import duty applies instead of the rate of import duty for the time being applicable by virtue of provision made under either section 9 or 10 of the Taxation (Cross-border Trade) Act 2018 (c. 18).

Regulation 3 amends the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 (S.I. 2020/1434) to provide for the standard rate of import duty to apply in respect of the importation of excepted goods instead of the rate of 0%.

Regulation 4 amends the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to provide for the standard rate of duty to apply in respect of the importation of excepted goods instead of any preferential duty rate or quota duty rate that would otherwise apply, with the exception of goods that qualify as originating goods under the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020.

Regulation 5 amends the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561) to provide for the standard rate of import duty to apply in respect of the importation of excepted goods instead of any rate otherwise applicable under the Developing Countries Trading Scheme.

Regulation 6 makes transitional provision under which the amendments made by regulations 2 to 5 will not have effect in relation to excepted goods that are imported on or before 30th September 2026, where that importation satisfies an obligation arising under a contract that was entered into on or before 13th March 2026.

Changes to the UK’s integrated tariff schedule are covered by an overarching Tax Information and Impact Note: https://www.gov.uk/government/publications/the-uks-integrated-tariff-schedule/the-uks-integrated-tariff-schedule.