The Customs (Tariff and Miscellaneous Amendments) Regulations 2026

• Citation: S.I. 2026/36
• Sections: 3

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2026.

(2) These Regulations come into force as follows—

(a) regulations 1, 2, 3(1) and 3(3) come into force on 21st January 2026;

(b) regulation 3(2) comes into force on the date on which the Comprehensive 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 (“ the India Agreement ”) enters into force.

(3) The Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the India Agreement enters into force.

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

Section 2 Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020

(1) The Customs (Tariff Quotas) (EU Exit) Regulations 2020 are amended as follows.

(2) In Schedule 2 (Licensing Table), in the table headed “Part B: preferential quotas”—

(a) omit the entry relating to quota number 05.4010, including the footnote reference;

(b) in the footnotes, omit footnote (10).

Section 3 Amendment of Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

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

(2) In a new row to be inserted immediately above the entry in respect of the Trade and Partnership Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Israel, signed on 18th February 2019—

(a) in the first column insert—

Comprehensive 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.

(b) in the second column insert—

The India Preferential Tariff, version 1.0, dated 13th January 2026.

(c) in the third column insert—

The India Origin Reference Document, version 1.0, dated 13th January 2026.

(3) In the row relating to the General Terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal, for the entry in the second column, substitute—

The United States Preferential Tariff, version 1.2, dated 13th January 2026.