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
238 SeptemberDecember 2022 — See all updates

Documents

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

MS Word Document, 3.9 MB

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

ODT, 5.6 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:

This final document is being updated by SI 2022/1286 [http://www.legislation.gov.uk/id/uksi/2022/1286]. Version 1.12, dated 7th December 2022, will enter into force from 1 January 2023.

Published 16 December 2020
Last updated 238 SeptemberDecember 2022 + show all updates

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

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

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

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

  5. Updated for April 2022

  6. Updated the document.

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

  8. Updated with version 1.6

  9. Updated document and added link to the legislation.

  10. 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.

  11. 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.

  12. 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.

  13. 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.

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

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

  16. First published.