# The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026, Regulation 18: Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020


In regulation 20(4) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (lower rate of import duty - goods declared for an authorised use procedure), for “1.24”, dated 12th May 2026” substitute “1.25”, dated 26th May 2026”.

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Source: https://www.legislation.gov.uk/uksi/2026/703/regulation/18 (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-5-regulations-2026/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

