Regulation 6 Transitional provision
Regulations 2 to 5 do not have effect in relation to relevant goods.
For the purposes of this regulation, goods are “relevant goods” if—
they are goods classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the document entitled “the Tariff of the United Kingdom, version 1.32, dated 25th May 2026”f1,
the importation of those goods into the United Kingdom satisfies an obligation arising under a contract entered into on or before 13th March 2026, and
the goods are imported on or before 30th September 2026.
Annotations
Footnotes
- f1
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The document entitled “The Tariff of the United Kingdom, version 1.32, dated 25th May 2026”, is available electronically from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Hard copies are held and available to view free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.