GovWire

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

Hm Treasury

September 23
12:42 2022

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

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need aversion of this document in a more accessible format, please email different.format@hmrc.gov.uk.Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

The reference document also establishes the UKs 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:

Published 16 December 2020
Last updated 23 September 2022 +show all updates
  1. The Tariff of the United Kingdom, version 1.11, dated 20 September 2022

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

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

  4. Updated for April 2022

  5. Updated the document.

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

  7. Updated with version 1.6

  8. Updated document and added link to the legislation.

  9. Version 1.3 of The Tariff of the United Kingdom dated 27 April 2021 has been rep

Related Articles

Comments

  1. We don't have any comments for this article yet. Why not join in and start a discussion.

Write a Comment

Your name:
Your email:
Comments:

Post my comment

Recent Comments

Follow Us on Twitter

Share This


Enjoyed this? Why not share it with others if you've found it useful by using one of the tools below: