The Customs Tariff (Establishment) (EU Exit) Regulations 2020

• Citation: S.I. 2020/1430
• Sections: 3

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Customs Tariff (Establishment) (EU Exit) Regulations 2020 and come into force on such day as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

(2) In these Regulations—

“ Goods Classification Table ” means the table so named in Annex I in Part Three of the Tariff of the United Kingdom;

“ Tariff of the United Kingdom ” means the document entitled “the Tariff of the United Kingdom, version 1.29, dated 26th November 2025 ”.

Section 2 Establishment of the customs tariff

(1) The customs tariff is established as a system which consists of the following elements.

(2) Element 1: the classification of goods according to their description as specified in the Goods Classification Table under the following divisions—

(a) sections;

(b) chapters within a section;

(c) where applicable, sub-chapters;

(d) headings within a chapter or sub-chapter; and

(e) where applicable, levels of sub-headings within a heading.

(3) Element 2: the codes (“commodity codes”) set out in the Goods Classification Table as applicable to the goods as so classified.

(4) Element 3: for goods falling within a commodity code set out in the Tariff Table, the rate of import duty specified in that table as applicable to those goods in a standard case (“the standard rate of import duty”).

(5) Element 4: for determining the amount of import duty applicable to those goods where the standard rate of import duty applies, the rules of calculation specified in Part Four of the Tariff of the United Kingdom under the heading of “General Rules”.

(6) In paragraph (4), “ Tariff Table ” means the table so named in Annex II of Part Three of the Tariff of the United Kingdom.

Section 3 Rules of interpretation

(1) For the purposes of determining the commodity codes within which goods most appropriately fall, the rules of interpretation contained in the following have effect—

(a) Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom; and

(b) notes to a section or chapter of the Goods Classification Table.

(2) In paragraph (1), “ commodity codes ” has the meaning given by regulation 2(3).