The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026

• Citation: S.I. 2026/253
• Sections: 6

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026.

(2) These Regulations come into force as follows—

(a) regulation 6(4) comes into force on the date on which Decision No. 1/2026 of the United Kingdom-North Macedonia Partnership, Trade and Cooperation Council enters into force;

(b) regulation 6(5) comes into force on the date on which Decision No. 1/2025 of the United Kingdom-Serbia Partnership, Trade and Cooperation Council enters into force;

(c) all other provisions of these Regulations come into force on 1st April 2026.

(3) For each Decision referred to in regulation 1(2), the Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the Decision entered into force.

(4) These Regulations extend to England and Wales, Scotland and Northern Ireland.

Section 2 Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018

In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 , for “version 2.22”, dated 26th November 2025” substitute “version 2.23” , dated 3rd March 2026 ”.

Section 3 Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020

In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 , in the definition of “Tariff of the United Kingdom”, for “version 1.29, dated 26th November 2025” substitute “version 1.31, dated 3rd March 2026 ” .

Section 4 Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

In regulation 20(4) (lower rate of import duty - goods declared for an authorised use procedure) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 , for “version 1.22”, dated 26th November 2025” substitute “version 1.23” , dated 3rd March 2026 ”.

Section 5 Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 , for the definition of “Suspensions of Import Duty Rates Document” substitute—

“ Suspensions of Import Duty Rates Document ” means the Tariff Suspension Document, version 3.4 dated 3rd March 2026 ;

Section 6 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

(1) The table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (agreements to which these Regulations apply) is amended as follows .

(2) In the row relating to the Free Trade Agreement between Iceland, the Principality of Liechtenstein and the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, for the entry in the second column, substitute—

(3) In the row relating to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership, for the entry in the second column, substitute—

(4) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of North Macedonia, for the entry in the third column, substitute—

(5) In the row relating to the Partnership, Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Serbia, for the entry in the third column, substitute—

(6) In the row relating to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, for the entry in the second column, substitute—