UK/EU Trade and Cooperation Agreement

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026

These Regulations amend the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the 2020 Regulations”), in particular, Chapter 5 (reliefs and repayment) and Chapter 6 (repayment or remission of duty on production of evidence) of Part 2 (importation of …

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026

These Regulations amend the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605) (“the 2020 Regulations”), in particular, Chapter 5 (reliefs and repayment) and Chapter 6 (repayment or remission of duty on production of evidence) of Part 2 (importation of …

The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026

These Regulations amend the Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 (S.I. 2026/393) to change the coming into force date of those Regulations from 20th April 2026 to 25th May 2026.

The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026

These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338).

The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026

These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338).

The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026

These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).

The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026

These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).

The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026

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 …

The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026

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 …

The Customs (Tariff and Miscellaneous Amendments) Regulations 2026

Regulation 2 amends the licensing table in Schedule 2 to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) which identifies the tariff quotas that are administered by licence. It removes preferential United States beef quota 05.4010 from this …

The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025

Regulation 3 provides for the definitions of EP country and SP country in the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (S.I. 2023/561) (the “DCTS Preference Regulations”) to apply to the Customs (Origin of Chargeable Goods: Developing Countries …

The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025

Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This new version of the document increases the import duty rate for the commodity codes 1006 …

The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025

Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This new version of the document increases the import duty rate for the commodity codes 1006 …

The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2025

Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect to an updated version of the origin reference document applicable in respect of the preferential trade arrangement with the …

The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2025

Regulation 2 amends Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to give effect to an updated version of the origin reference document applicable in respect of the preferential trade arrangement with the …

The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2025

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 …

The Customs (Miscellaneous Amendments) Regulations 2025

This instrument contains various amendments to Customs secondary legislation made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”), and amendments to the Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036) (“the Postal Packets Regulations”) made under powers …

The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).

The Customs (Preferential Trade Arrangements and Tariff Quotas) (US) (Amendment) Regulations 2025

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).

The Customs (Tariff and Miscellaneous Amendments) Regulations 2025

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).

The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025

These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”).

The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).

The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).

The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024

These Regulations make miscellaneous amendments to customs secondary legislation made under powers contained in the Taxation (Cross-border Trade) Act 2018 (c. 22) (“TCTA”).

The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024

These Regulations make various amendments relating to excise duty.

The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

These Regulations amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (“NIMMA”) for the purposes of the Windsor Framework in the EU withdrawal agreement (“Windsor Framework”). These Regulations amend NIMMA in order to comply with …

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

These Regulations amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (“NIMMA”) for the purposes of the Windsor Framework in the EU withdrawal agreement (“Windsor Framework”). These Regulations amend NIMMA in order to comply with …

The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2024

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c.22).

The Trade Remedies (Amendment) Regulations 2024

These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) (the “Dumping and Subsidisation Regulations”), the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449) (the “Safeguards

The Trade Remedies (Amendment) Regulations 2024

These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) (the “Dumping and Subsidisation Regulations”), the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449) (the “Safeguards

The Customs (Tariff and Miscellaneous Amendments) Regulations 2024

These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspensions Regulations”) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (“the Additional Duty Regulations”).

The Customs (Tariff and Miscellaneous Amendments) Regulations 2024

These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspensions Regulations”) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (“the Additional Duty Regulations”).

The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024

Regulations 2, 3 and 4 update references to documents containing information on the classification of imported goods (“commodity codes”). The documents add, simplify and replace commodity codes, update and correct descriptions and remove commodity codes that are no longer used …

The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2024

Regulations 2, 3 and 4 update references to documents containing information on the classification of imported goods (“commodity codes”). The documents add, simplify and replace commodity codes, update and correct descriptions and remove commodity codes that are no longer used …

The Trade Remedies (Increase in Imports as a Result of a Free Trade Agreement Causing Serious Injury to UK Producers) Regulations 2024

These Regulations are made under sections 13 and 32 of, and Schedule 5 to the Taxation (Cross-border Trade) Act 2018 (“the Act”), as applied by Schedule 5A to that Act in relation to bilateral safeguarding remedies.

The Trade Remedies (Increase in Imports as a Result of a Free Trade Agreement Causing Serious Injury to UK Producers) Regulations 2024

These Regulations are made under sections 13 and 32 of, and Schedule 5 to the Taxation (Cross-border Trade) Act 2018 (“the Act”), as applied by Schedule 5A to that Act in relation to bilateral safeguarding remedies.

The Trade Remedies (Dumping and Subsidisation) (Amendment) (No. 2) Regulations 2023

These Regulations amend Part 12 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450 as amended) (“the Dumping and Subsidisation Regulations”). The Dumping and Subsidisation Regulations implement part of the United Kingdom trade remedies system.

The Customs (Aerodromes and Miscellaneous Amendments) Regulations 2023

These Regulations provide for conditions for the approval of aerodromes under new section 20B of the Customs and Excise Management Act 1979 (c. 2) (“CEMA 1979”) which was inserted by the Finance (No. 2) Act 2023 (c. 30) and make …

The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2023

These Regulations bring into force for all remaining purposes the provisions of Chapter 5 of Part 2 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), together with the amendments made to Chapter 5 by the Customs (Northern …

The Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) (Amendment) Regulations 2023

These Regulations amend the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449, as amended) (“the Safeguards Regulations”). The Safeguards Regulations implement part of the United Kingdom trade remedies system.

The Customs (Miscellaneous Amendments) Regulations 2023

These Regulations are made by the Treasury under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Finance Act 2003 (c. 14).

The Customs (Miscellaneous Amendments) Regulations 2023

These Regulations are made by the Treasury under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Finance Act 2003 (c. 14).

The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156) (“the Special Visitors Order”) and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“NIMMA”) for the purpose

The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022

These Regulations are made by the Commissioners for His Majesty’s Revenue and Customs under the Taxation (Cross-border Trade) Act2018 (c. 22).

The Customs (Miscellaneous Amendments) (No. 2) Regulations 2022

These Regulations are made by the Commissioners for His Majesty’s Revenue and Customs under the Taxation (Cross-border Trade) Act2018 (c. 22).

The Trade Remedies (Miscellaneous Amendments) Regulations 2022

Regulation 2 amends the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) (Regulations) 2019 (S.I. 2019/449).

The Customs (Export Declarations) (Amendment) Regulations 2022

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under Part 1 of the Taxation (Cross-border Trade) Act2018 (c. 22).

The Customs (Import and Export Declarations) (Amendment) Regulations 2022

These Regulations are made by the Commissioners of Her Majesty’s Revenue and Customs further to Part 1 of the Taxation (Cross-border Trade) Act2018 (c. 22).

The Customs (Import and Export Declarations) (Amendment) Regulations 2022

These Regulations are made by the Commissioners of Her Majesty’s Revenue and Customs further to Part 1 of the Taxation (Cross-border Trade) Act2018 (c. 22).

The Customs (Variation of Import Duty) (Amendment) Regulations 2022

These Regulations, which come into force on 1st June 2022, amend the Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489).

The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Customs and Excise Management Act 1979 (c. 2). They amend the Excise Duties (Northern Ireland Miscellaneous …

The Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022

These Regulations make provision relating to restriction on the use of rebated diesel and biofuels to specified categories of machines introduced by the Finance Act 2021 (c. 26) and the Finance Act 2022 (c. 3).

The Customs (Declarations) (Amendment and Modification) (EU Exit) Regulations 2020

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act2018 (c. 22)(“the Act”). This is an EU Exit statutory instrument.

The Customs (Amendment) (EU Exit) Regulations 2022

These Regulations are made by the Treasury. These Regulations make provision generally for the purposes of import duty under Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

These Regulations are made in order to deal with an error in the Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (S.I. 2021/830) (“the first Regulations”). The first Regulations contained provisions providing for penalties but the correct …

The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021

These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs and Treasury under the Taxation (Cross-border Trade) Act2018 (c. 22). This is an EU Exit statutory instrument.

The Customs (Import and Export Declarations By Conduct) (Amendment) Regulations 2021

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act2018 (c. 22).

The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021

These Regulations make provision under the Taxation (Cross-border Trade) 2018 (c. 22), the Value Added Tax Act 1994 (c. 23) and the Finance Act 2003 (c. 14) in relation to the free zone special Customs procedure. A free zone is …

The Customs (Northern Ireland) (EU Exit) Regulations 2020 (Appointed Day) Regulations 2021

These Regulations bring into force for certain purposes the provisions of Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605). Chapter 5 provides for the relief or repayment of duty for all goods charged under section …

The Customs and Excise Border Procedures (Miscellaneous Amendments) (EU Exit) Regulations 2021 (revoked)

These Regulations make amendments to the requirements for import and export customs controls which were introduced to replace previously applicable EU customs legislation following the UK’s exit from the EU. The amendments in this instrument provide for the removal of …

The Tobacco Products (Traceability System and Security Features) (Amendments) (EU Exit) Regulations 2020

These Regulations are made to address issues arising from the withdrawal of the UK from the European Union. These include matters arising out of, or related to, Part 3 (separation provisions) of, and the Protocol on Ireland/Northern Ireland (“the Protocol”) …

The Customs (Amendment) (EU Exit) Regulations 2020

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

The Finance Act 2016, Section 126 (Appointed Day), the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 8, Transition and Saving Provisions) and the Taxation (Post-transition Period) Act 2020 (Appointed Day No. 1) (EU Exit) Regulations 2020

These Regulations appoint IP completion day as the day on which various provisions of primary legislation come into force in consequence of the United Kingdom exiting the EU.

The Customs and Tariff (Appointed Day) (EU Exit) Regulations 2020

These Regulations bring into force the Regulations required for a replacement customs regime once the United Kingdom exits the EU customs union.

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

These Regulations make various provisions in relation to excise duty for excise goods in Northern Ireland following the UK’s exit from the EU and the end of the transitional arrangements provided for in the Withdrawal Agreement.

The Excise Duties (Appointed Day) (EU Exit) Regulations 2020

The Value Added Tax and Excise Duties (Appointed Day) (EU Exit) Regulations 2020

These Regulations bring into force on IP completion day 13 sets of regulations which make various amendments and modifications to the application of the value added tax and, in one case, excise regime in consequence of the United Kingdom exiting …

The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020

These Regulations make provisions for travellers bringing excise goods into Northern Ireland which are necessitated by the withdrawal of the United Kingdom from the EU and the provisions of the Northern Ireland Protocol to the Withdrawal Agreement.

The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument. The Regulations make provision for relief from a liability to import …

The Customs (Import Duty Variation) (EU Exit) Regulations 2020 (revoked)

These Regulations are made by the Secretary of State under section 51(1) and (4) of the Taxation (Cross-border Trade) Act 2018 (c. 22) and are in consequence of, or otherwise connected with, the withdrawal of the United Kingdom from the …

The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020

These Regulations make amendments to various transitional provisions contained in secondary legislation which were necessitated by the United Kingdom’s exit from the European Union. These further changes are required to take account of the United Kingdom’s obligations under the withdrawal …

The Customs (Transitional) (EU Exit) Regulations 2020

The Regulations are made by the Treasury further to Parts 1 and 6 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.

The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020

The Regulations are made by HMRC Commissioners under the Customs and Excise Management Act 1979 (c. 2) and the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit …

The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

These Regulations make changes to existing provisions relating to travellers’ allowances; provide for a simplified computation of excise duty in specified circumstances; make changes to existing secondary legislation relating to excise duty and value added tax; and make consequential, transitional …

The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020

These Regulations appoint 1st December 2020 as the day on which the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018 (S.I. 2018/1228) (“the 2018 Regulations”) come into force. The 2018 Regulations make provision allowing …

The Value Added Tax (Miscellaneous Amendments to Acts of Parliament) (EU Exit) Regulations 2020

These Regulations amend the Taxation (Cross-border Trade) Act 2018 (c. 22: “TCTA”) and the Value Added Tax Act 1994 (c. 23: “VATA”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the …

The Customs (Transitional Arrangements) (EU Exit) Regulations 2020

The Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and sections 24(3) and 26(1) of the Finance Act 2003 (c. 14). This is an EU Exit statutory …

The Trade Remedies (Amendment) (EU Exit) (No. 2) Regulations 2020

These Regulations, which come into force on 5th August 2020, amend the statutory instruments implementing the United Kingdom trade remedies system.

The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 7 and Transitory Provisions) (EU Exit) Regulations 2020

These Regulations are the seventh appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and bring into force the provisions of Schedule 4 and 5 to the Act not already in force.

The Trade Remedies (Amendment) (EU Exit) Regulations 2020

These Regulations are made by the Secretary of State to further amend the United Kingdom trade remedies system.

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (Appointed Day No. 1) (EU Exit) Regulations 2020

These Regulations bring into force on exit day regulation 4(1) and (2) of the Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (and regulation 2 so far as relating to regulation 4(1) and (2)). Regulation …