{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-6-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-6-regulations-2026/introduction.json",
  "legislation": "uksi/2026/984",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-6-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS\nMade 7th September 2026\nLaid before the House of Commons 8th September 2026\nComing into force in accordance with regulation 1(2)\nThese 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 (“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.\nAny powers of HMRC Commissioners to make regulations under Part 1 of the Act are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.\nIn considering the rate of import duty that ought to apply to goods in a standard case 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.\nFurther 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.\nThe 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.\nIn 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.\nIn 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.\nFurther 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2018 c. 22. Section 8 was amended by section 109 of the Finance Act 2026 (c. 11). Part 1 of the Taxation (Cross-border Trade) Act 2018 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The application and effect of sections 10, 11 and 12 have been modified by S.I. 2020/1432, 1434, 1435, 1439, 1457 and 1605, 1642, and 1643."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 37(1) of the Taxation (Cross-border Trade) Act 2018 for the definition of “HMRC Commissioners.”"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "A “standard case” is defined in section 8(8) of the Taxation (Cross-border Trade) Act 2018."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/984/introduction",
    "retrieved_at": "2026-10-28T20:55:38.027453+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}