Introductory text

CUSTOMS

Made 7th September 2026

Laid before the House of Commons 8th September 2026

Coming into force in accordance with regulation 1(2)

These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 11(1), (3) and (7), 12(1), 19, 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018^f1 (“the Act”), and by the Secretary of State in exercise of the powers conferred by section 10(1) and (2) of, and paragraph 2(1) of Schedule 3 to, the Act.

Any powers of HMRC Commissioners^f2 to make regulations under Part 1 of the Act are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.

In considering the rate of import duty that ought to apply to goods in a standard case^f3 for which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) of the Act. In making that recommendation, in accordance with section 8(7) of the Act, the Secretary of State has had regard to the matters in section 8(5)(a) to (e) of the Act.

Further to sections 11(7) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3), and 12(1) of the Act, the Treasury have had regard to recommendations made to them by the Secretary of State.

The Secretary of State, in accordance with paragraph 2(1) of Part 4 of Schedule 3 to the Act, is satisfied that Bhutan has ceased to be a least developed country, and has become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, in terms of its economic characteristics.

In accordance with paragraph 2(2) of Part 4 of Schedule 3 to the Act, in determining that Bhutan has ceased to be a least developed country, the Secretary of State has had regard to Bhutan’s classification by the United Nations.

In accordance with paragraph 2(3) of Part 4 of Schedule 3 to the Act, in determining that Bhutan has become a country that is similarly situated to the other countries and territories listed in Part 3 of Schedule 3 to the Act, the Secretary of State has had regard to Bhutan’s classification by the World Bank.

Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising their functions under Part 1 of the Act, have had regard to the international arrangements to which His Majesty’s government in the United Kingdom is a party that are relevant to the exercise of those functions.