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STATUTORY INSTRUMENTS
2025 No. 1003
CUSTOMS
The Customs (Tariff and Miscellaneous
Amendments) (No. 3) Regulations 2025
Made - - - - 8th September 2025
Laid before the House of
Commons - - - - 10th September 2025
Coming into force - - 29th October 2025
The Treasury make these Regulations in exercise of the powers conferred by sections 8, 12(1), 19,
32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018(1)
(“the Act”).
Any powers of HMRC Commissioners(2) to make regulations under Part 1 of the Act are
exercisable concurrently by the Treasury by virtue of section 32(13) of the Act.
In considering the rate of import duty that ought to apply to goods in a standard case(3) for which
provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of
the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance
with section 8(6) of the Act.
Further to section 12(5) of the Act, in considering what provision to include in Regulations made
under section 12(1) of the Act, the Treasury have had regard to a recommendation made to them
by the Secretary of State.
Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising their
functions under Part 1 of the Act, have had regard to the international arrangements to which His
Majesty's government in the United Kingdom is a party that are relevant to the exercise of those
functions.
Citation, commencement and extent
1.—(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments)
(No. 3) Regulations 2025 and come into force on 29th October 2025.
(2) These Regulations extend to England and Wales, Scotland, and Northern Ireland.
(1) 2018 c. 22. Part 1 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The
application and effect of sections 12 and 19 have been modified by S.I. 2020/1432, 1434, 1435, 1457 and 1605.
(2) The “HMRC Commissioners” are defined in section 37(1) of the Act.
(3) A “standard case” is defined in section 8(8) of the Act.Document Generated: 2025-10-29
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
Amendment of the Customs (Special Procedures and Outward Processing) (EU Exit)
Regulations 2018
2. In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward
Processing) (EU Exit) Regulations 2018(4), for ““version 2.19”, dated 18th June 2025” substitute
“version 2.21”, dated 3rd September 2025(5)”.
Amendment of the Customs Tariff (Establishment) (EU Exit) Regulations 2020
3. In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff
(Establishment) (EU Exit) Regulations 2020(6), in the definition of “Tariff of the United Kingdom”,
for “version 1.25, dated 18th June 2025” substitute “version 1.27, dated 3rd September 2025(7)”.
Amendment of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous
Amendments) (EU Exit) Regulations 2020
4. 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(8), for “version 1.19”, dated 18th June 2025” substitute “version 1.21”, dated 3rd
September 2025(9)”.
Amendment of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations
2020
5. In regulation 2 (interpretation) of the Customs Tariff (Suspension of Import Duty Rates) (EU
Exit) Regulations 2020(10), for the definition of “Suspensions of Import Duty Rates Document”
substitute—
““Suspensions of Import Duty Rates Document” means the Tariff Suspension Document,
version 3.1 dated 3rd September 2025(11);”.
Taiwo Owatemi
Nicholas Dakin
Two of the Lords Commissioners of His
8th September 2025 Majesty’s Treasury
(4) S.I. 2018/1249, amended by S.I. 2025/751; there are other amending instruments but none is relevant.
(5) The document entitled “Authorised Use: Eligible Goods and Authorised Uses, version 2.21” dated 3rd September 2025
is available electronically from https://www.gov.uk/government/publications/authorised-use-eligible-goods-and-authorised-
uses. Hard copies are held and available to view free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.
(6) S.I. 2020/1430, amended by S.I. 2025/751; there are other amending instruments but none is relevant.
(7) The document entitled “The Tariff of the United Kingdom, version 1.27, dated 3rd September 2025”, is available
electronically from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-
eu-exit-regulations-2020. Hard copies are held and available to view free of charge at HMRC, 100 Parliament Street, London,
SW1A 2BQ.
(8) S.I. 2020/1431, amended by S.I. 2025/751; there are other amending instruments but none is relevant.
(9) The document entitled “Authorised Use: Eligible Goods and Rates, version 1.21” dated 3rd September 2025
is available electronically from https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-
from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020. Hard copies are held and available
to view free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.
(10) S.I. 2020/1435, amended by S.I. 2025/751. There are other amending instruments but none is relevant.
(11) The document entitled “Tariff Suspension Document, version 3.1” dated 3rd September 2025 is available electronically
from https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-suspension-of-import-duty-
rates-eu-exit-regulations-2020. Hard copies are held and available to view free of charge at the Department for Business and
Trade, Old Admiralty Building, London, SW1A 2DY.
2Document Generated: 2025-10-29
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
EXPLANATORY NOTE
(This note is not part of the Regulations)
Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the
Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249)
to refer to a new version of that document. The new version of this document removes one
commodity code to align with changes made to the “Tariff of the United Kingdom” reference
document.
Regulation 3 amends the definition of the “Tariff of the United Kingdom” document in
regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430)
to refer to a new version of that document. The new version of that document includes an additional
Chapter note and decreases the import duty rate on the commodity code related to “beans, other”
from 18% to 16%. It also rectifies errors by removing incorrect reference to authorised use measures
from 79 commodity codes and replacing them with a standard rate of 0%.
Regulation 4 amends the definition of “authorised use rates document” in regulation 20(4) of the
Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit)
Regulations 2020 (S.I. 2020/1431) to refer to a new version of that document. The new version of
this document will include an additional subheading for the authorised use procedure relating to
“Parts, Components and Subassemblies of Weapons and Military Equipment”.
Regulation 5 amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2
of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I.
2020/1435) to refer to a new version of that document. The new version of that document makes
technical changes to the commodity codes listed.
By virtue of section 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as
inserted by section 75 of the Finance Act 2022 (c. 3)), where regulations made under any of
sections 8 to 19 of the Act make provision by reference to a document, this is a reference
to the document as modified from time to time, or as replaced, by notice by the appropriate
authority: https://www.gov.uk/government/publications/notices-made-under-s32a-of-the-taxation-
cross-border-trade-act-2018. As updates have been made to the documents referred to in the
provisions of this instrument by notice under section 32A of the Act, the version number updates
appear as non-sequential in this instrument.
An Impact Assessment has not been prepared for this instrument as it largely maintains the position
of existing legislation, which were covered by an overarching Tax Information and Impact Note
published in 2021: https://www.gov.uk/government/collections/tax-information-and-impact-notes-
tiins.
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