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Statutory guidance

Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020

Find the UK’s most favoured nation tariff rates as referenced in The Customs Tariff (Establishment) (EU Exit) Regulations 2020.

Updates to this page

From:
HM Revenue & Customs and HM Treasury
Published:
16 December 2020
Last updated:
6 October 2026
Show all updates

  1. Deleted The Tariff of the United Kingdom, version 1.31, dated 3 March 2026 (entry into force 1 April 2026). Deleted The Tariff of the United Kingdom, version 1.32, dated 25 May 2026 (entry into force 1 July 2026). Deleted The Tariff of the United Kingdom, version 1.33, dated 2 July 2026 (entry into force 10 July 2026).

  2. Added: The Tariff of the United Kingdom, version 1.34, dated 1 September 2026 (entry into force 1 October 2026)

  3. Added: The Tariff of the United Kingdom, version 1.31, dated 03 March 2026 (entry into force 1 April 2026).

  4. Added: The Tariff of the United Kingdom, version 1.33, dated 02 July 2026 (entry into force 10 July 2026) Deleted: The Tariff of the United Kingdom, version 1.31, dated 3 March 2026 (entry into force 1 April 2026)

  5. Added: The Tariff of the United Kingdom, version 1.32, dated 25 June 2026 (entry into force 1 July 2026) Deleted: The Tariff of the United Kingdom, version 1.30, dated 14 January 2026 (entry into force 22 January 2026)

  6. The Tariff of the United Kingdom, version 1.31, dated 03 March 2026 (entry into force 1 April 2026) added.

  7. The Tariff of the United Kingdom, version 1.27, dated 3 September 2025 (entry into force 29 October 2025) deleted. The Tariff of the United Kingdom, version 1.28, dated 10 November 2025 (entry into force 15 December 2025) deleted. The Tariff of the United Kingdom, version 1.29, dated 26 November 2025 (entry into force 1 January 2026) deleted.

  8. Added: The Tariff of the United Kingdom, version 1.29, dated 14 January 2026 (entry into force 22 January 2026)

  9. Added: The Tariff of the United Kingdom, version 1.29, dated 26 November 2025 (entry into force 1 January 2026)

  10. Added: The Tariff of the United Kingdom, version 1.28, dated 10 November 2025 (entry into force 15 December 2025) Deleted: The Tariff of the United Kingdom, version 1.26, dated 4 August 2025 (entry into force 8 August 2025)

  11. Added: The Tariff of the United Kingdom, version 1.27, dated 3 September 2025 (entry into force 29 October 2025) Removed: The Tariff of the United Kingdom, version 1.25, dated 18 June 2025 (entry into force 18 July 2025)

  12. The Tariff of the United Kingdom, version 1.26, dated 4 August 2025 (entry into force 8 August 2025) added. The Tariff of the United Kingdom, version 1.24, dated 27 March 2025 (entry into force 27 April 2025) removed.

  13. Added: The Tariff of the United Kingdom, version 1.25, dated 18 June 2025 (entry into force 18 July 2025)

  14. Removed: The Tariff of the United Kingdom, version 1.23, dated 12 February 2025 (entry into force on 14 February 2025)

  15. The Tariff of the United Kingdom, version 1.24, dated 27 March 2025 (entry into force 27 April 2025) added.

  16. Added: The Tariff of the United Kingdom, version 1.23, dated 12 February 2025 (entry into force on 14 February 2025) Removed: The Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024) Removed: The Tariff of the United Kingdom, version 1.22, dated 4 December 2024 (entry into force on 1 January 2025)

  17. Added: The Tariff of the United Kingdom, version 1.22, dated 4 December 2024 (entry into force on 1 January 2025).

  18. Removed: The Tariff of the United Kingdom, version 1.20, dated 23 April 2024 (entry into force 17 May 2024) Removed: The Tariff of the United Kingdom, version 1.19, dated 31 January 2024

  19. Added: The Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024).

  20. The Tariff of the United Kingdom, version 1.20, dated 23 April 2024 (entry into force 17 May) added

  21. The Tariff of the United Kingdom, version 1.19, dated 31st January 2024 - file attachment CREATED The Tariff of the United Kingdom, version 1.18, dated 11th December 2023 - file attachment DELETED

  22. The Tariff of the United Kingdom, version 1.17, dated 7th November 2023 DELETED

  23. The Tariff of the United Kingdom, version 1.18, dated 11th December 2023, added

  24. The Tariff of the United Kingdom updated

  25. the Tariff of the United Kingdom, version 1.16, dated 19th July 2023 added

  26. Updated with: The Tariff of the United Kingdom, version 1.15, dated 12th April 2023.

  27. The Tariff of the United Kingdom, Version 1.13, dated 18th January 2023 replaced with The Tariff of the United Kingdom, Version 1.14, dated 8th February 2023

  28. Updated with the Tariff of the United Kingdom, version 1.13, dated 18th January 2023

  29. The most recent legislation package was laid on the 7th December 2022 with an entry into force date of 1st of January 2023. We took the decision that both sets of reference documents, those due to expire on 31st December 2022 and the new reference documents with entry into force on 1st January 2023, would appear jointly on the relevant gov.uk webpage with an entry into force caveat. This ensured that stakeholders could access necessary information about the reference document that was in force at that time and to allow Parliament to scrutinise any changes. Now that 1st January 2023 has passed we must remove the outdated reference documents to provide clarity for traders.

  30. The Tariff of the United Kingdom, version 1.12, dated 7th December 2022 added

  31. The Tariff of the United Kingdom, version 1.11, dated 20 September 2022

  32. The Tariff of the United Kingdom, version 1.10, dated 10 July 2022 has been added.

  33. Updated with: ''The Tariff of the United Kingdom, version 1.9, dated 1st June 2022'.

  34. Updated for April 2022

  35. Updated the document.

  36. The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021

  37. Updated with version 1.6

  38. Updated document and added link to the legislation.

  39. Version 1.3 of The Tariff of the United Kingdom dated 27 April 2021 has been replaced with version 1.4 dated 28 May 2021.

  40. The Tariff of the United Kingdom Version 1.4, dated 28 May 2021 document has been replaced with The Tariff of the United Kingdom Version 1.3, dated 27 April 2021 version.

  41. Version 1.3 of The Tariff of the United Kingdom dated 27 April 2021 has been replaced with version 1.4 dated 28 May 2021.

  42. Version 1.2 of The Tariff of the United Kingdom dated 22 March 2021 has been replaced with version 1.3 dated 27 April 2021.

  43. The Tariff of the United Kingdom has been updated.

  44. The reference document detailing the UK’s most favoured nation tariff rates and commodity code structure has been updated.

  45. First published.

Documents

The Tariff of the United Kingdom, version 1.34, dated 1 September 2026 (entry into force 1 October 2026)

MS Word Document, 4.15 MB

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Details

The attached reference document details the UK’s most favoured nation tariff rates, known as the UK Global Tariff.

The reference document also establishes the UK’s commodity code structure, which properly classifies goods imported to the UK and ensures they pay the correct tariff rate.

In setting these tariff rates, and as per section 8(5) of the Taxation (Cross-border Trade) Act 2018, HM Treasury has had regard to the:

  • interests of consumers in the United Kingdom
  • interests of producers in the United Kingdom of the goods concerned
  • desirability of maintaining and promoting the external trade of the United Kingdom
  • desirability of maintaining and promoting productivity in the United Kingdom
  • extent to which the goods concerned are subject to competition

As per section 8(6) of the Act, HM Treasury have also had regard to the recommendation of the Secretary of State in setting the tariff rates contained within the tariff reference document.

The statutory instruments that have given legal effect to this reference document, and previous versions of this document, can be found at:

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