The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026

• Citation: S.I. 2026/541
• Sections: 6

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2026.

(2) These Regulations come into force as follows—

(a) regulations 4, 6(2) and 6(7) come into force on 1st July 2026;

(b) regulation 6(5) comes into force on the date on which Decision No. 1/2026 of the United Kingdom-Morocco Association Council (“ the Morocco Decision ”) takes effect;

(c) all other provisions of these Regulations come into force on 21st June 2026.

(3) The Secretary of State must publish a notice in the London Gazette, as soon as reasonably practicable, of the date on which the Morocco Decision takes effect.

(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 2.23”, dated 3rd March 2026” substitute “version 2.24” , dated 12th May 2026 ”.

Section 3 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 1.23”, dated 3rd March 2026” substitute “version 1.24” , dated 12th May 2026 ”.

Section 4 Amendment of the Customs (Tariff Quotas) (EU Exit) Regulations 2020

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

(a) in regulation 2(1) (general interpretation) , in the definition of “Quota Table”, for “version 4.4” dated 26 November 2025” substitute “version 4.5” dated 12th May 2026 ”.

(b) in Schedule 2 (Licensing Table) , in the table headed “Part A: quotas listed in the Quota Table”—

(i) omit the row relating to quota number 05.4253;

(ii) omit the row relating to quota number 05.4317.

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 3.5 dated 12th May 2026 ;

Section 6 Amendment of 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 the row relating to the Trade Continuity Agreement between the United Kingdom of Great Britain and Northern Ireland and Canada, for the entry in the second column, substitute—

The Canada Preferential Tariff, version 2.0, dated 12th May 2026.

(3) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Chile, for the entry in the second column, substitute—

The Chile Preferential Tariff, version 2.8, dated 12th May 2026.

(4) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Denmark in respect of the Faroe Islands, for the entry in the second column, substitute—

The Faroe Islands Preferential Tariff, version 2.7, dated 12th May 2026.

(5) In the row relating to the Agreement establishing an association between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Morocco, for the entry in the third column, substitute—

The Morocco Origin Reference Document, version 1.2, dated 12th May 2026.

(6) In the row relating to the Economic Partnership Agreement between the Southern African Customs Union Member States and Mozambique, of the one part, and the United Kingdom of Great Britain and Northern Ireland of the other part, for the entry in the second column, substitute—

The Southern African Customs Union and Mozambique Preferential Tariff, version 1.8, dated 12th May 2026.

(7) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Tunisia, for the entry in the second column, substitute—

The Tunisia Preferential Tariff, version 2.6, dated 12th May 2026.