The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026

• Citation: S.I. 2026/572
• Sections: 6

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026 and come into force on 1st July 2026.

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

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

In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (citation, commencement and interpretation) , in the definition of “Tariff of the United Kingdom”, for “version 1.31, dated 3rd March 2026” , substitute “version 1.32, dated 25th May 2026” .

Section 3 Amendment of the Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

(1) The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 are amended as follows.

(2) In regulation 4 (tariff-free access: British Overseas Territories), after paragraph (1) insert—

(1A) But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom , the rate of import duty that is to apply in respect of those goods is not 0% and instead the rate that applies is the standard rate of import duty.

(3) In regulation 6 (backdated claims for the preferential rate), insert at the end of paragraph (1)(b) “other than as a consequence of regulation 4(1A)” .

Section 4 Amendment of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

(1) The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 are amended as follows.

(2) In regulation 2(1) (interpretation), after the definition of “customs value”, insert—

“ excepted goods ” means goods classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom ;

(3) In regulation 3 (preferential duty rates), after paragraph (1), insert—

(1A) But the duty rate applicable on importation into the United Kingdom to excepted goods other than goods to which paragraph (1B) applies is the standard rate of import duty .

(1B) This paragraph applies to excepted goods that qualify as originating goods by reason of meeting the conditions set out in the origin reference document described in column 3 of the table in Schedule 1 in the row which relates to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020 .

(4) In regulation 4 (preferential quota)—

(a) at the end of paragraphs (1) and (2), insert “(but see paragraph (2A))” ;

(b) after paragraph (2), insert—

(2A) The duty rate applicable on importation into the United Kingdom to excepted goods other than goods to which paragraph (2B) applies is the standard rate of import duty.

(2B) This paragraph applies to excepted goods that qualify as originating goods by reason of meeting the conditions set out in the origin reference document described in column 3 of the table in Schedule 1 in the row which relates to the Political, Free Trade and Strategic Partnership Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Ukraine, signed on 8th October 2020.

Section 5 Amendment of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023

In regulation 7 of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 , after paragraph (1) insert—

(1A) But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom the DCTS rate does not apply and the rate that applies is the standard rate of import duty.

(1B) In paragraph (1A), “ Tariff of the United Kingdom ” has the meaning given by regulation 1(2) of the Tariff Regulations .

Section 6 Transitional provision

(1) Regulations 2 to 5 do not have effect in relation to relevant goods.

(2) For the purposes of this regulation, goods are “relevant goods” if—

(a) they are goods classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the document entitled “the Tariff of the United Kingdom, version 1.32, dated 25th May 2026” ,

(b) the importation of those goods into the United Kingdom satisfies an obligation arising under a contract entered into on or before 13th March 2026, and

(c) the goods are imported on or before 30th September 2026.