The Customs (Tariff and Miscellaneous Amendments) Regulations 2025

These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 9(1), 11(1), (3) and (7), 12(1), 19, 31(6) and (7), and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 20181(“the Act”), and by the Secretary of State in exercise of the powers conferred by sections 11(3), (4) and (6) and 32(7) and (8) of the Act. In considering the rate of import duty that ought to apply to goods in a standard case2 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 9(3) of the Act, the Secretary of State recommends that these Regulations be made. Further to sections 11(7) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3) and 12(1) of the Act, the Treasury have had regard to recommendations made to them by the Secretary of State. Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising the function of making these Regulations and the Secretary of State, in making recommendations about these Regulations, 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.

These Regulations— (a) may be cited as the Customs (Tariff and Miscellaneous Amendments) Regulations 2025; (b) come into force on 27th April 2025; (c) extend to England and Wales, Scotland and Northern Ireland.

In regulation 32(2) (authorised uses) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 20183, for ““Authorised Use: Eligible Goods and Authorised Uses, “version 2.16”, dated 4th December 2024” substitute ““Authorised Use: Eligible Goods and Authorised Uses, version 2.18”, dated 27th March 20254”.

In regulation 1(2) (citation, commencement and interpretation) of the Customs Tariff (Establishment) (EU Exit) Regulations 20205, in the definition of “Tariff of the United Kingdom”, for “version 1.22, dated 4th December 2024” substitute “version 1.24, dated 27th March 20256”.

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 20207, for ““Authorised Use: Eligible goods and rates, “version 1.16”, dated 4th December 2024” substitute ““Authorised Use: Eligible goods and rates, version 1.18”, dated 27th March 20258”.

The Customs (Tariff Quotas) (EU Exit) Regulations 20209 are amended as follows. (2) In regulation 2(1) (general interpretation), in the definition of “Quota Table”, for “version 4.2” dated 23rd April 2024” substitute “version 4.3” dated 27th March 2025”10. (3) In regulation 6 (quota volume), in paragraph (2B)(b), after the first occurrence of “quota period” insert “until the expiry of the quota period which commenced on 1st January 2025 and expires on 31st December 2025,”.

The table in Schedule 1 (agreements to which these Regulations apply) to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 202013 is amended as follows14. (2)