# The Customs (Tariff and Miscellaneous Amendments) (No. 6) Regulations 2026, Regulation 2: Amendments to Schedule 3 to the Taxation (Cross-border Trade) Act 2018


In the Taxation (Cross-border Trade) Act 2018, in Schedule 3 (eligible developing countries)—
(a) in Part 2 (least developed countries), omit “Bhutan”;
(b) in Part 3 (other eligible developing countries), in the appropriate place, insert “Bhutan”.

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Source: https://www.legislation.gov.uk/uksi/2026/984/regulation/2 (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-6-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.