# The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026, Regulation 16: Amendment to regulation 23 (liability to import duty where there is a change in the goods)


(1) Regulation 23 (liability to import duty where there is a change in the goods) is amended as follows.
(2) In paragraph (3)(b)—
(a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure had been accepted”;
(b) before paragraph (i) insert—
“(ai) the goods were excepted goods;”;
(c) at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”;
(d) at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure had been accepted,”.
(3) In paragraph (4)(b)—
(a) in the opening words, omit “if a declaration of those goods for the free-circulation procedure were accepted”;
(b) before paragraph (i) insert—
“(ai) the goods are excepted goods;”;
(c) at the beginning of paragraph (i) insert “if a declaration of those goods for the free-circulation procedure were accepted,”;
(d) at the beginning of paragraph (ii) insert “if a declaration of those goods for the free-circulation procedure were accepted,”.
(4) In paragraph (5)(a)—
(a) in the opening words—
(i) omit “the goods are not ones in relation to which, if a declaration of those goods for the free-circulation procedure were accepted”;
(ii) after “granted” insert “, the goods are not”;
(b) before paragraph (i) insert—
“(ai) excepted goods;”;
(c) at the beginning of paragraph (i) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”;
(d) at the beginning of paragraph (ii) insert “ones in relation to which, if a declaration of those goods for the free-circulation procedure had been accepted,”.

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Source: https://www.legislation.gov.uk/uksi/2026/703/regulation/16 (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-5-regulations-2026/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.