The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Editorial notes

[^c24394351]: 2018 c.22. Any power of HMRC Commissioners to make regulations under Part 1 of the Taxation (Cross-border Trade) Act 2018 is exercisable concurrently by the Treasury by virtue of section 32(13) of that Act. Section 9 of the Act is modified by regulation 6 of the Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020, S.I. 2020/1439.

[^c24394361]: S.I. 2020/1432.

[^c24394391]: S.I. 2018/1248. There are amending instruments but none is relevant.

[^c24394401]: The Preferential Duty Tariff Table is, together with the Preferential Quota table, published separately for each Agreement described in column 1 of that table and is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

[^c24394411]: The Preferential Quota table is, together with Preferential Duty Tariff Table, published separately for each Agreement described in column 1 of that table and is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

[^c24394421]: The relevant origin reference document is published separately for each Agreement described in column 1 of that table and is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

[^c24394431]: 1971 c. 80.

[^c24394441]: S.I. 2020/1430.

[^c24394451]: Seesection 3(2) of the European Union (Withdrawal) Act 2018 (c. 16) for the meaning given to “direct EU legislation”.

[^c24394461]: S.I. 2018/1249; as amended by S.I. 2019/108, 326, 486, 1215, 1346 and 2020/1088.

[^c24394471]: The Switzerland Trade Agreement is available at: https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. Hard copies are held and available for viewing at the Department for International Trade, 3 Whitehall Place, London SW1A 2AW.

[^c24394511]: S.I. 2019/254.

[^c24394521]: S.I. 2019/257.

[^c24394531]: S.I. 2019/256.

[^c24394541]: S.I. 2020/1439.

[^c24394551]: S.I. 2018/1248. There are amending instruments but none is relevant.

[^key-0b5746c922dfe0b4fb61dc912f45f5d9]: Words in Sch. 1 inserted (1.7.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021 (S.I. 2021/693), regs. 1(2), 3(14)(a)

[^key-0f64cdfa9c2124870143a6cb78d4f62b]: Words in Sch. 1 substituted (31.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(3), 4(10)(c)

[^key-1250d359985d7fe85c229d8236c975b6]: Words in Sch. 1 omitted (14.4.2021) by virtue of The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), regs. 1(2), 3(5)

[^key-161baf6e7d385776c34a2e3a7197e04a]: Reg. 16 not in force at made date, see reg. 1(1)

[^key-1633caa106f8146441e95898bd564204]: Reg. 18 not in force at made date, see reg. 1(1)

[^key-16fb71157624caa5607fbef01b739207]: Reg. 13 not in force at made date, see reg. 1(1)

[^key-1ace227b5223b7feb8a53b99aa8afd41]: Reg. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-1c9ac1032f94becbba95215c70876f89]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(31)

[^key-1d682688a680f3c8c7b994dbe6b3d1d3]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(19)(a)

[^key-1f1acc977c5712a709eb4619e7923302]: Reg. 21 not in force at made date, see reg. 1(1)

[^key-2106302111f2d1ea2bfea15c16d5713b]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(33)(b)

[^key-229a5a00f5ff6c7b7eb6e0af38d7cf2e]: Words in Sch. 1 inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) (23.2.2023) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023 (S.I. 2023/195), reg. 2(2)(a)

[^key-24939d868131f43f9a4ae57ab8f3d566]: Reg. 19 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-25cc252f7460d9696664a6731e911e1a]: Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-29b341bca24329a9ee9d0b8136edf26d]: Reg. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-2c073db63fb8050c2b76cbeb6e52ff72]: Reg. 1 not in force at made date, see reg. 1(1)

[^key-2c30da00b71243e9dc09e785297330e9]: Words in Sch. 1 substituted (1.7.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021 (S.I. 2021/693), regs. 1(2), 3(17)

[^key-2d8f10cad254fd31eed6193db8dab0c3]: Words in Sch. 1 substituted (31.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(3), 4(10)(a)

[^key-2f149f79f9e40b2a7898c6a801a00e25]: Reg. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-3035879be0390a751377534913fae039]: Words in reg. 2(1) substituted (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657), regs. 1, 4

[^key-30a286e95a9bd2a014ed4716ca2e05d1]: Reg. 5 not in force at made date, see reg. 1(1)

[^key-31400d1990867b2e092520ac5442c217]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(4)(a)(ii)

[^key-35f6ebdfc71f52b0221e546001f44f6d]: Words in Sch. 1 substituted (1.1.2024) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023 (S.I. 2023/1436), regs. 1(2), 2(2)(a)

[^key-398b7021bce334f419a617bc3990ebdb]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(39)(b)

[^key-3a4bfbbfa675d87327c41963676c7c08]: Reg. 20 not in force at made date, see reg. 1(1)

[^key-3e7838cda6bf17565f23a7bf7662b5dc]: Words in Sch. 1 omitted (1.9.2022) by virtue of The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022 (S.I. 2022/899), regs. 1(b), 2(2)

[^key-40e081b57b79fdc6f6460c2419ab4255]: Reg. 14 not in force at made date, see reg. 1(1)

[^key-41c6a594f83e654484bc0f7225d34e98]: Reg. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-4241e76dddec50ff80fc7c8d0eed8fbf]: Words in Sch. 1 inserted (20.5.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(3)(b), 4(4)(a)

[^key-437f496a68767e75b61bdcc2f37e1b03]: Words in Sch. 1 substituted (1.1.2024) by The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2023 (S.I. 2023/1192), regs. 1(2)(c), 7(10)(a)

[^key-45b1cc9c812603b7fc0ed22e0ce924d1]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(6)

[^key-46220eb9646ea1b72f48edf6f24854a0]: Words in Sch. 1 substituted (18.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(2), 4(3)

[^key-47516edb479cbf2739fda8b4c6868dd5]: Sch. 2 para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-50cf167f5ba3d647b11d7fe45f409a17]: Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-514f35ed13a264d0c187f0eb64a6ae49]: Sch. 2 para. 2 not in force at made date, see reg. 1(1)

[^key-52aed6c49ea0875eed63c49d59770736]: Reg. 20 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-572d9f93181d7ba2c7055d6e61606bcb]: Words in reg. 2(1) substituted (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657), regs. 1, 3

[^key-57a5182501fefd2d7e62fe7cb5026806]: Reg. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-58ddbb799b9722a1623ae2a85c542591]: Sch. 1 substituted (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657), reg. 1, Sch. 1

[^key-599570b2bd567347b57b704478747de0]: Reg. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-5d9e484d3be60c37b0bef27f43ab0878]: Sch. 2 para. 1 not in force at made date, see reg. 1(1)

[^key-5e1205df2e6a4305ad73fc96b81d412b]: Reg. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-61f329f4e6ad070a161da4c2cca86c70]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(27)(b)

[^key-634a7995d6767fbd5b5ce5ba860808a6]: Sch. 2 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-643bfcb0d446d695247de4405a625002]: Words in Sch. 1 substituted (1.9.2022) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022 (S.I. 2022/899), regs. 1(b), 2(3)(b)

[^key-685f6149eb2128926da28175320e6e56]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(38)(b)

[^key-68c1a8414e4fbcc84054ccd944b7006f]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(11)(b)

[^key-6ae5e296a1ddb7846632753a7378d2c6]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(4)(b)

[^key-6e0bad8cff2404df1ecbb1ba9195d407]: Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-6e6230386d9f9300f026c9eae2152256]: Words in Sch. 1 substituted (1.1.2024) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2023 (S.I. 2023/1436), regs. 1(2), 2(3)

[^key-6f5f1b30b9929f77d6c8215a74c9cb3f]: Reg. 17 not in force at made date, see reg. 1(1)

[^key-6ff224eb8d25e5e91a739276cd705d0d]: Reg. 4 not in force at made date, see reg. 1(1)

[^key-71ae4150ac918fb4ed4d7fb3a008e751]: Reg. 12 not in force at made date, see reg. 1(1)

[^key-76f413d862b58d229c2c45ddda193ca9]: Words in Sch. 1 inserted (1.5.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), regs. 1(3)(c), 3(8)(a)

[^key-79fe1a5d6806706c2619797cbfd2b60b]: Words in Sch. 1 inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) (23.2.2023) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023 (S.I. 2023/195), reg. 2(2)(c)

[^key-7a71fa52a65f42478edc1a6a54792f61]: Words in Sch. 1 substituted (18.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(2), 4(11)(b)

[^key-7b4823f8ab99b10f66b0d9bfe64e38df]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(17)(b)

[^key-7cdfc9c88abe3c4504e2393268bb5192]: Words in Sch. 1 substituted (28.6.2022) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2022 (S.I. 2022/613), regs. 1(b), 2(3)(a)

[^key-7f47903abc72f4f891a0a5a5d289af2b]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(15)(a)

[^key-834480fe133ef9edcf80e0088f73a7fa]: Words in Sch. 1 substituted (14.4.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), regs. 1(2), 3(4)(a)

[^key-919e04974314f764345268e5f55e866a]: Reg. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-93d7d876de90fc589d08a08225dcf065]: Reg. 13 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-944d9258da399dbd4d56a299a47dc4b4]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(28)(b)

[^key-9a168e17dcda0de0d379f83af7ff6f3f]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(9)

[^key-9a36c29d44a89c84c246c4d8ff3e01bd]: Reg. 11 not in force at made date, see reg. 1(1)

[^key-9bb0f4b4af3600e27898593d5ef2cf21]: Reg. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-9e1f00bbbbe643ac5ea68f6fcbe802ed]: Words in Sch. 1 inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) (23.2.2023) by The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023 (S.I. 2023/194), reg. 2(2)(c)

[^key-a1288deecc6ecfda36e68d980cc77093]: Words in Sch. 1 substituted (1.8.2024) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/823), regs. 1(2), 2(2)(a)

[^key-a1ca850ef41e8970a9e47b1bad2d6f82]: Words in Sch. 1 substituted (28.6.2022) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2022 (S.I. 2022/613), regs. 1(b), 2(3)(c)

[^key-a2a2818b5372135641605e2f1f070c59]: Words in Sch. 1 inserted (30.4.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(2), 4(2)(b)

[^key-a573379128a908b070ab30a46293091b]: Words in Sch. 1 substituted (31.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(3), 4(10)(b)

[^key-a69c8d8e4018f3b971a5988f7dbcbaf9]: Words in Sch. 1 inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) (23.2.2023) by The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023 (S.I. 2023/194), reg. 2(2)(a)

[^key-a88b628977566f8f5d53ee3bdc8fd4d7]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(15)(b)

[^key-ac7de07b8d48bc256601801639ee3165]: Words in Sch. 1 inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 (S.I. 2024/424), regs. 1(2)(3), 2(2)(c) (as amended by S.I. 2024/1005, regs. 1(2)(c), 5(2)(b))

[^key-ae33997a3d642322f95d10cb84a7080d]: Reg. 2 not in force at made date, see reg. 1(1)

[^key-af2359e5f0fe60b33ecf158a4133fdea]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(32)(b)

[^key-b049bbed2334983a461f955733022fb4]: Reg. 9 not in force at made date, see reg. 1(1)

[^key-b3f46d3514711d47c0f9178aaccda372]: Words in Sch. 1 omitted (30.4.2021) by virtue of The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(2), 4(3)(b)

[^key-b42993834d6c622d237368ba562da727]: Words in Sch. 1 substituted (1.7.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021 (S.I. 2021/693), regs. 1(2), 3(8)

[^key-b60fb25811880f3c706cb3f292afd6c7]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(4)(a)(i)

[^key-b71700c78b0f430dace17cb399b73374]: Sch. 2 para. 4 not in force at made date, see reg. 1(1)

[^key-b7b4a174187e8fed476141f2c6ad0043]: Words in Sch. 1 substituted (1.1.2024) by The Customs Tariff (Miscellaneous Amendments) Regulations 2023 (S.I. 2023/1339), regs. 1(2), 3(7)

[^key-be62e4d49367502a7e052b96d9c4a95d]: Words in reg. 4(5)(c)(i) substituted (10.5.2023) by The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/433), regs. 1(2), 6(2)

[^key-c0da0d750297e3d2b724c19fe4ef46be]: Words in Sch. 1 substituted (18.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(2), 4(13)(b)

[^key-c123a7317927ffbed328012481ad5fb1]: Sch. 2 para. 3 not in force at made date, see reg. 1(1)

[^key-c1ca81268dd81cb22369ddad9ae26053]: Words in Sch. 1 inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 (S.I. 2024/424), regs. 1(2)(3), 2(2)(a)

[^key-c22d0814ced92e8239b71543ecd96a47]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(23)(b)

[^key-c242c0dd0483a4da595d92fa888068ad]: Sch. 2 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-c3caf4be2bcbbcbc22722e754a87a7c0]: Reg. 19 not in force at made date, see reg. 1(1)

[^key-c523876795beeff4da8f11277af92131]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(26)

[^key-cab816dbeaab4fa52dcac953e558c73f]: Reg. 15 not in force at made date, see reg. 1(1)

[^key-cc16fea0ce35781438639c2a5e94a447]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(22)(b)

[^key-ccd37c410abf7c88204ff5f1069c9d3f]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(18)(b)

[^key-d03e8187c635281a2f13a6c2c0c021ba]: Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-d34a09fbbef6d5acc546ddfa34e4d774]: Reg. 10 not in force at made date, see reg. 1(1)

[^key-d3e37b18af121f2454d37905900f34ee]: Words in Sch. 1 substituted (10.5.2023) by The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/433), regs. 1(2), 6(3)(a)

[^key-d615d6c6d806f764cfa4644b24394958]: Words in Sch. 1 substituted (1.8.2024) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2024 (S.I. 2024/823), regs. 1(2), 2(3)

[^key-d689ee5df05f4d39b88d8d473ccf31e9]: Reg. 4(5)(c) substituted (14.4.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), regs. 1(2), 2

[^key-d792ab8ebe4593d37c62d6b5503f1f54]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(34)(a)

[^key-d7e5690a55daa033ba13494b6aec62c8]: Reg. 3 not in force at made date, see reg. 1(1)

[^key-d8cbf6e9dddd82ece47418fe0fde9b21]: Words in Sch. 1 omitted (30.4.2021) by virtue of The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(2), 4(3)(a)

[^key-d936a69e5679b87b795d96d3402af3e7]: Words in Sch. 1 substituted (18.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(2), 4(4)

[^key-da03e4c39647422384aa7a08f3f84011]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(19)(b)

[^key-dc5cac2a16bed07b38cf3fa602647771]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(36)(b)

[^key-dd2a89d8fd7e6b4283c492e62f8b9c61]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(20)(b)

[^key-de89339049f975a6f9a7e6ae49101b70]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(34)(c)

[^key-dfb565a106210993e2cc64bb86a021ff]: Words in Sch. 1 inserted (3.5.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), regs. 1(3)(a), 3(2)(a)

[^key-dfbf161c6eb3757a8e6ef63d745966dc]: Reg. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e0342f2d119fd6ce0b08a9d4e96e5d98]: Reg. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e0d3bb7fd48d2f1c7c9cb7b8e5a2c134]: Reg. 8 not in force at made date, see reg. 1(1)

[^key-e1dc3b725c1f21884bd0e0e99662db2d]: Reg. 7 not in force at made date, see reg. 1(1)

[^key-e200987939b2d66d5ccb290672e19bca]: Reg. 18 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-e5c66c7d48e858ec0e79ce716f332494]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(2)(b)

[^key-e82d00fe3ca22269f3df9f8efb8ae636]: Words in Sch. 1 substituted (18.3.2022) by The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022 (S.I. 2022/174), regs. 1(2), 4(5)

[^key-eb22227d5a2a9b19383d5ef74fa8d08f]: Reg. 6 not in force at made date, see reg. 1(1)

[^key-eb711b169e4e59bd103b09948df3ae6d]: Words in reg. 16(1)(a)(ii) substituted (17.11.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021 (S.I. 2021/1192), regs. 1(2), 3

[^key-ee386d04a17251e0b68c8d01616b7df3]: Words in Sch. 1 inserted (1.12.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021 (S.I. 2021/1192), regs. 1(3), 4(4)(a)

[^key-ef2c7a4be8cc08dc7e4d4724e4ef8292]: Words in Sch. 1 substituted (14.4.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), regs. 1(2), 3(4)(b)

[^key-f07b51a11a9eaf48a048e3b40a3bfb35]: Words in Sch. 1 substituted (10.5.2023) by The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/433), regs. 1(2), 6(3)(j)

[^key-f1fd3be864120b171b0cb211788c47de]: Sch. 2 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-f55ea93920037ab6a50473ac2302f44d]: Words in Sch. 1 inserted (5.3.2021) by The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/241), regs. 1(2), 2(2)(b)

[^key-f6e66f74bf4f90f65ccf65f0955c7aba]: Reg. 21 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-f745d3b08d7e8830ecb6be37d85a7c89]: Words in Sch. 1 substituted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(13)(b)

[^key-fdb2daa7dcd78d30d027edddc13c9bff]: Words in Sch. 1 inserted (1.1.2022) by The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/1489), regs. 1, 7(20)(a)

[^key-ff056359aaafcc10feb533c0edc8aca0]: Reg. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

[^key-ffc83dda147168debba1495439c0dd0d]: Words in Sch. 1 substituted (14.4.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), regs. 1(2), 3(9)(a)

[^M_F_c7aea406-6df1-40e0-9d2e-d522be441412]: Words in Sch. 1 substituted (1.7.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021 (S.I. 2021/693), regs. 1(2), 3(11)

[^key-02a2bb24d586f2425bdbb2d71056ab48]: Words in Sch. 1 substituted (30.10.2024) by The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1005), regs. 1(2)(d), 3(3)(a)

[^key-c3f35cf8ad43fb572ad58f523af96d5d]: Words in Sch. 1 substituted (30.10.2024) by The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1005), regs. 1(2)(d), 3(3)(d)

[^key-1d83aa1b0bbd82f1a1c8c9339ea5c1c9]: Words in Sch. 1 substituted (30.10.2024) by The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1005), regs. 1(2)(d), 3(3)(f)

[^key-681af4487818f82599de06df857084db]: Words in reg. 9(2) substituted (30.10.2024) by The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1005), regs. 1(2)(d), 3(2)(a)

[^key-15b2aacb1b9d6426dd7f3c9cba998ea9]: Words in reg. 9(3) substituted (30.10.2024) by The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1005), regs. 1(2)(d), 3(2)(b)

[^key-96b80d147f9a52a583d1a33ddd8280b4]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1005), regs. 1(2)(b), 3(3)(h)

[^key-0ea5e5ebd2629ae2e23f855b4e617949]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(3)

[^key-b2785ed723e0862ef964477092605e80]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(4)(a)

[^key-948b3747972fbfb83daf6c5ebe397cda]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(7)

[^key-097e0db5850eccd98aba2f4705b18f20]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(8)

[^key-91c73673e8e89a2a043ff7bea961f30b]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(9)

[^key-308abaefe573db4d4d7bff59ca562ed1]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(10)

[^key-4e8bb9472f38ba68c48402b350a502a6]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(11)

[^key-650ec282c356f496129af32ebd5bff17]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(12)

[^key-8cfc10deeb6109b289c6338bc22284b9]: Words in Sch. 1 substituted (1.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(c), 3(13)

[^key-abbf66ee94f19e8522372249af2da226]: Words in Sch. 1 substituted (4.1.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2024 (S.I. 2024/1292), regs. 1(2)(a), 3(5)

[^key-e77790b2784ac056987191572c695c9c]: Words in Sch. 1 substituted (27.4.2025) by The Customs (Tariff and Miscellaneous Amendments) Regulations 2025 (S.I. 2025/417), regs. 1(b), 7(3)

[^key-7134a84eee69747211aed9fa9795385b]: Words in Sch. 1 substituted (27.4.2025) by The Customs (Tariff and Miscellaneous Amendments) Regulations 2025 (S.I. 2025/417), regs. 1(b), 7(4)

[^key-c6c8f6b31b76b586052010e98b18ceff]: Words in Sch. 1 substituted (27.4.2025) by The Customs (Tariff and Miscellaneous Amendments) Regulations 2025 (S.I. 2025/417), regs. 1(b), 7(5)

[^key-906ae678db57e6c214032237fab6139a]: Words in Sch. 1 substituted (27.4.2025) by The Customs (Tariff and Miscellaneous Amendments) Regulations 2025 (S.I. 2025/417), regs. 1(b), 7(8)

[^key-4ff3963141b49148d0d3b7a550c5b296]: Words in Sch. 1 inserted (30.6.2025) by The Customs (Preferential Trade Arrangements and Tariff Quotas) (US) (Amendment) Regulations 2025 (S.I. 2025/753), regs. 1(b), 3(2)(a)

[^key-ad4522fd39a5210ac70afafefea46613]: Words in Sch. 1 inserted (30.6.2025) by The Customs (Preferential Trade Arrangements and Tariff Quotas) (US) (Amendment) Regulations 2025 (S.I. 2025/753), regs. 1(b), 3(2)(c)

[^key-5e5e2d383026733edacfeab5cc123ee3]: Words in Sch. 1 substituted (18.7.2025) by The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025 (S.I. 2025/751), regs. 1(b), 6

[^key-641ac13ced6a2c5101caa28ab4e25636]: Words in Sch. 1 substituted (31.12.2025) by The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2025 (S.I. 2025/1158), regs. 1(b), 2(2)

[^key-d3424a0d7a4860d8f73a3bfe14248217]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(2)

[^key-a744996ba6782eae732e59c6469f4953]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(3)

[^key-cf7684aadfdc5fad82a295cc919f425d]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(4)

[^key-abc686a3f217bd6bdae9dcd3d2e20770]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(5)

[^key-5737de04cdeb41ff9906994e6a59d906]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(6)

[^key-1b9c9cb416ce22c0cf6e29a5dd780225]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(7)

[^key-160d96f8ae6cb6b21bf20c38efe6be82]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(8)

[^key-deb8a4712f61f65eb6855263efb6b41e]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(9)

[^key-6f8622ee17078887a5c30c0bc91343a5]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(10)

[^key-a44d578eefc87f6e40b086df5d159184]: Words in Sch. 1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 18(11)

[^key-d5125064def480c1369b18b15bb2f6b7]: Words in Sch. 1 substituted (21.1.2026) by The Customs (Tariff and Miscellaneous Amendments) Regulations 2026 (S.I. 2026/36), regs. 1(2)(a), 3(3)