On Apr. 2, UK Treasury introduced amendments to customs tariffs.
UK Treasury issued Customs (tariff and miscellaneous amendments) regulations 2025 (StIn 2025/417), made under Taxation (cross-border trade) act 2018 (TCTA).
Follows UK Treasury Dec. 2024 updated customs tariff EU exit guidance, see #236513.
Purpose
This instrument makes amendments to subordinate legislation previously made under the TCTA, which provided for the UK's customs, VAT and excise regimes to be in place after the end of the Transition Period following the withdrawal of the UK from the EU.
Updates a number of reference documents relating to preferential tariffs that apply under preferential trade arrangements (PTAs) between the UK and other countries.
This instrument also includes changes to reference documents relating to tariff suspensions, tariff quotas and the UK’s customs tariff, which detail the classification, volumes and duty rates of goods that are included in the UK’s tariff schedule.
Reference docs updated in this instrument given legal effect by the following regs.
Customs (special procedures and outward processing) (EU exit) regulations 2018 (StIn 2018/1249); Customs tariff (establishment) (EU exit) regulations 2020 (StIn 2020/1430); Customs (reliefs from a liability to import duty and miscellaneous amendments) (EU exit) regulations 2020 (StIn 2020/1431).
