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

Hm Treasury

November 9
15:27 2023

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

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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 9 November 2023 +show all updates
  1. The Tariff of the United Kingdom updated

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

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

  4. 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

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

  6. 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.

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

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

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