# The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026, Regulation 3: Amendment of the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020


(1) The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 are amended as follows.
(2) In regulation 4 (tariff-free access: British Overseas Territories), after paragraph (1) insert—
“(1A) But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom, the rate of import duty that is to apply in respect of those goods is not 0% and instead the rate that applies is the standard rate of import duty.”.
(3) In regulation 6 (backdated claims for the preferential rate), insert at the end of paragraph (1)(b) “other than as a consequence of regulation 4(1A)”.

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Source: https://www.legislation.gov.uk/uksi/2026/572/regulation/3 (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.