# The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026, Regulation 5: Amendment to regulation 14 (allocation of quotas over more than one period)


(1) Regulation 14 (allocation of quotas over more than one period) is amended as follows.
(2) In paragraph (2)—
(a) for “paragraph (3), on the expiry of a quota period” substitute “paragraphs (2A) and (3), on the relevant day”;
(b) after “there is quota volume” insert “which applies for the preceding quota period”;
(c) for “following” substitute “current”.
(3) After paragraph (2) insert—
“(2A) Paragraph (2) does not apply to quota volumes in Part B of the Steel Quota Table.”.
(4) In paragraph (3)—
(a) after “quota volume” insert “which applies for the preceding quota period”;
(b) for “expiry of a quota period which closes on 31st December” substitute “relevant day after the end of the quota year”;
(c) for “following” substitute “current”.
(5) After paragraph (3) insert—
“(4) In this regulation—
“relevant day” means—
(a) in relation to a quota in the Steel Quota Table, the twentieth working day after the day on which a quota period closes;
(b) in relation to a quota in the Non-steel Quota Table, the day after the day on which a quota period closes;
“relevant day after the end of the quota year” means—
(a) in relation to a quota in the Steel Quota Table, the twentieth working day after 30th June;
(b) in relation to a quota in the Non-steel Quota Table, 1st January.”.

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