{
  "url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2026/note",
  "json_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2026/note.json",
  "legislation": "uksi/2026/36",
  "legislation_title": "The Customs (Tariff and Miscellaneous Amendments) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nRegulation 2 amends the licensing table in Schedule 2 to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) which identifies the tariff quotas that are administered by licence. It removes preferential United States beef quota 05.4010 from this table to reflect a change in the administration of this quota from ‘licensed’ to ‘first come first served’. This quota is in respect of the General Terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal, concluded on 8th May 2025.\nRegulation 3 amends the table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457), which sets out the list of arrangements between His Majesty’s Government in the United Kingdom and the governments of other countries or territories to which the provisions of those Regulations apply. The following preferential trade arrangement is, by this instrument, inserted in the table in Schedule 1 to S.I. 2020/1457:\nComprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India, signed on 24th July 2025.\nRegulation 3 also updates the United States Preferential Tariff reference document to reflect the change to the administration of the beef quota.\nA full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.\nAn impact assessment setting out the potential economic impact of the India Agreement was published on 24th July 2025 and is available electronically at https://www.gov.uk/government/publications/uk-india-free-trade-agreement-impact-assessment. This publication includes an assessment of impacts on the UK’s regions and nations, sectors, employment, environment, consumers and businesses as well as the potential impacts on developing countries.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/36/note",
    "retrieved_at": "2026-10-28T21:07:22.185050+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."
}