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
58 JanuaryDecember 20232022 — 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:

Published

This 16final Decemberdocument 2020
Lastis being updated 5by JanuarySI 2023 + show2022/1286 all updates[http://www.legislation.gov.uk/id/uksi/2022/1286

  1. The1.12, mostdated recent legislation package was laid on the 7th December 20222022, withwill anenter entry into force datefrom of1 1st of January 2023.