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.

• From: HM Revenue & Customs and HM Treasury
• Published: 16 December 2020
• Last updated: 2 February 2024 — See all updates

Documents

The Tariff of the United Kingdom, version 1.19, dated 31st January 2024

MS Word Document, 4.02 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:

• The Customs Tariff (Establishment) (EU Exit) Regulations 2020
• The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021
• The Customs (Tariff etc.) (Amendment) Regulations 2021
• The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021
• The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021
• The Customs (Tariff etc.) (Amendment No 2) Regulations 2021
• The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021
• The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021
• The Customs (Amendments and Miscellaneous Provisions) Regulations 2022

Published 16 December 2020
Last updated 2 February 2024 + show all updates

1. 2 February 2024

   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

2. 9 January 2024

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

3. 14 December 2023

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

4. 9 November 2023

   The Tariff of the United Kingdom updated

5. 20 July 2023

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

6. 18 April 2023

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

7. 9 February 2023

   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

8. 19 January 2023

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

9. 5 January 2023

   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.

10. 8 December 2022

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

11. 23 September 2022

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

12. 10 July 2022

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

13. 7 June 2022

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

14. 28 April 2022

    Updated for April 2022

15. 29 December 2021

    Updated the document.

16. 1 November 2021

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

17. 28 October 2021

    Updated with version 1.6

18. 21 July 2021

    Updated document and added link to the legislation.

19. 9 June 2021

    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.

20. 4 June 2021

    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.

21. 2 June 2021

    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.

22. 29 April 2021

    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.

23. 24 March 2021

    The Tariff of the United Kingdom has been updated.

24. 21 January 2021

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

25. 16 December 2020

    First published.