# The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026, Regulation 6: Transitional provision


(1) Regulations 2 to 5 do not have effect in relation to relevant goods.
(2) For the purposes of this regulation, goods are “relevant goods” if—
(a) 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”,
(b) 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
(c) the goods are imported on or before 30th September 2026.

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Source: https://www.legislation.gov.uk/uksi/2026/572/regulation/6 (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2026/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.