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Introductory text

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CUSTOMS

Approved by the House of Commons

Made at 1.55 p.m. on 17th November 2025

Laid before the House of Commons at 4.30 p.m. on 17th November 2025

Coming into force 15th December 2025

The Treasury make these Regulations in exercise of the powers conferred by sections 8, 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018f1 (“the Act”).

In considering the rate of import duty that ought to apply to goods in a standard casef2 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.

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.

Annotations

Footnotes

f1

2018 c. 22. Part 1 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1.

f2

A “standard case” is defined in section 8(8) of the Act.