{
  "url": "https://openlegislation.uk/customs-tariff-suspension-of-import-duty-rates-amendment-regulations-2026/note",
  "json_url": "https://openlegislation.uk/customs-tariff-suspension-of-import-duty-rates-amendment-regulations-2026/note.json",
  "legislation": "uksi/2026/801",
  "legislation_title": "The Customs Tariff (Suspension of Import Duty Rates) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/customs-tariff-suspension-of-import-duty-rates-amendment-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the 2020 SI”). Regulation 2(2) amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the 2020 SI to refer to a new version of that document. The new version of that document has been revised to implement new suspensions granted as a result of the 2025 to 2026 application window for business suspensions. This new version of the document also makes routine technical and descriptive updates, and corrects minor errors.\nRegulation 2(3) amends regulation 3 of the 2020 SI to remove the restriction that only conditions as to the use of the goods may be applied to a tariff suspension in the relevant table of the Suspensions of Import Duty Rates Document. Removing this restriction enables the exclusion of goods originating from Russia and Belarus from benefiting from the suspensions introduced by Regulation 2(2).\nA full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sectors is foreseen.\nThis instrument maintains the position of existing legislation, which was covered by a Tax Information and Impact Note published on 13th January 2021: https://www.gov.uk/government/publications/the-uks-integrated-tariff-schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/801/note",
    "retrieved_at": "2026-10-28T20:57:52.527959+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."
}