Statutory guidance

Reference Document for 皇冠体育app Customs Tariff (Establishment) (EU Exit) Regulations 2020

Find the UK鈥檚 most favoured nation tariff rates as referenced in 皇冠体育app Customs Tariff (Establishment) (EU Exit) Regulations 2020.

From:
HM Revenue & Customs and HM Treasury
Published
16 December 2020
Last updated
2 April 2025 鈥� See all updates

Documents

MS Word Document, 4.09 MB

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 a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

MS Word Document, 4.07 MB

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 a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

皇冠体育app attached reference document details the UK鈥檚 most favoured nation tariff rates, known as the UK Global Tariff.

皇冠体育app reference document also establishes the UK鈥檚 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.

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

Updates to this page

Published 16 December 2020
Last updated 2 April 2025 show all updates

  1. 皇冠体育app Tariff of the United Kingdom, version 1.24, dated 27 March 2025 (entry into force 27 April 2025) added.

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

  3. Added: 皇冠体育app Tariff of the United Kingdom, version 1.22, dated 4 December 2024 (entry into force on 1 January 2025).

  4. Removed: 皇冠体育app Tariff of the United Kingdom, version 1.20, dated 23 April 2024 (entry into force 17 May 2024) Removed: 皇冠体育app Tariff of the United Kingdom, version 1.19, dated 31 January 2024

  5. Added: 皇冠体育app Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024).

  6. 皇冠体育app Tariff of the United Kingdom, version 1.20, dated 23 April 2024 (entry into force 17 May) added

  7. 皇冠体育app Tariff of the United Kingdom, version 1.19, dated 31st January 2024 - file attachment CREATED 皇冠体育app Tariff of the United Kingdom, version 1.18, dated 11th December 2023 - file attachment DELETED

  8. 皇冠体育app Tariff of the United Kingdom, version 1.17, dated 7th November 2023 DELETED

  9. 皇冠体育app Tariff of the United Kingdom, version 1.18, dated 11th December 2023, added

  10. 皇冠体育app Tariff of the United Kingdom updated

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

  12. Updated with: 皇冠体育app Tariff of the United Kingdom, version 1.15, dated 12th April 2023.

  13. 皇冠体育app Tariff of the United Kingdom, Version 1.13, dated 18th January 2023 replaced with 皇冠体育app Tariff of the United Kingdom, Version 1.14, dated 8th February 2023

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

  15. 皇冠体育app 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.

  16. 皇冠体育app Tariff of the United Kingdom, version 1.12, dated 7th December 2022 added

  17. 皇冠体育app Tariff of the United Kingdom, version 1.11, dated 20 September 2022

  18. 皇冠体育app Tariff of the United Kingdom, version 1.10, dated 10 July 2022 has been added.

  19. Updated with: ''皇冠体育app Tariff of the United Kingdom, version 1.9, dated 1st June 2022'.

  20. Updated for April 2022

  21. Updated the document.

  22. 皇冠体育app Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021

  23. Updated with version 1.6

  24. Updated document and added link to the legislation.

  25. Version 1.3 of 皇冠体育app Tariff of the United Kingdom dated 27 April 2021 has been replaced with version 1.4 dated 28 May 2021.

  26. 皇冠体育app Tariff of the United Kingdom Version 1.4, dated 28 May 2021 document has been replaced with 皇冠体育app Tariff of the United Kingdom Version 1.3, dated 27 April 2021 version.

  27. Version 1.3 of 皇冠体育app Tariff of the United Kingdom dated 27 April 2021 has been replaced with version 1.4 dated 28 May 2021.

  28. Version 1.2 of 皇冠体育app Tariff of the United Kingdom dated 22 March 2021 has been replaced with version 1.3 dated 27 April 2021.

  29. 皇冠体育app Tariff of the United Kingdom has been updated.

  30. 皇冠体育app reference document detailing the UK鈥檚 most favoured nation tariff rates and commodity code structure has been updated.

  31. First published.

Sign up for emails or print this page

Related content