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.
Documents
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:
- The Customs Tariff (Establishment) (EU Exit) Regulations 2020
- The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021
- The Customs (Tariff etc.) (Amendment) Regulations 2021
- The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021
- The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021
- The Customs (Tariff etc.) (Amendment No 2) Regulations 2021
- The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021
- The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021
- The Customs (Amendments and Miscellaneous Provisions) Regulations 2022
Updates to this page
Last updated
-
Added: The Tariff of the United Kingdom, version 1.23, dated 12 February 2025 (entry into force on 14 February 2025) Removed: The Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024) Removed: The Tariff of the United Kingdom, version 1.22, dated 4 December 2024 (entry into force on 1 January 2025)
Update history
2025-04-02 12:38
The Tariff of the United Kingdom, version 1.24, dated 27 March 2025 (entry into force 27 April 2025) added.
2025-02-14 12:45
Added: The Tariff of the United Kingdom, version 1.23, dated 12 February 2025 (entry into force on 14 February 2025)Removed: The Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024)Removed: The Tariff of the United Kingdom, version 1.22, dated 4 December 2024 (entry into force on 1 January 2025)
2024-12-09 15:53
Added: The Tariff of the United Kingdom, version 1.22, dated 4 December 2024 (entry into force on 1 January 2025).
2024-11-06 11:35
Removed: The Tariff of the United Kingdom, version 1.20, dated 23 April 2024 (entry into force 17 May 2024)Removed: The Tariff of the United Kingdom, version 1.19, dated 31 January 2024
2024-10-08 13:10
Added: The Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024).
2024-04-26 16:23
The Tariff of the United Kingdom, version 1.20, dated 23 April 2024 (entry into force 17 May) added
2024-02-02 14:03
The Tariff of the United Kingdom, version 1.19, dated 31st January 2024 – file attachment CREATEDThe Tariff of the United Kingdom, version 1.18, dated 11th December 2023 – file attachment DELETED
2024-01-09 10:49
The Tariff of the United Kingdom, version 1.17, dated 7th November 2023 DELETED
2023-12-14 15:45
The Tariff of the United Kingdom, version 1.18, dated 11th December 2023, added
2023-11-09 15:27
The Tariff of the United Kingdom updated
2023-07-20 10:30
the Tariff of the United Kingdom, version 1.16, dated 19th July 2023 added
2023-04-18 15:40
Updated with: The Tariff of the United Kingdom, version 1.15, dated 12th April 2023.
2023-02-09 13:00
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
2023-01-19 10:49
Updated with the Tariff of the United Kingdom, version 1.13, dated 18th January 2023
2023-01-05 16:56
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.
2022-12-08 09:56
The Tariff of the United Kingdom, version 1.12, dated 7th December 2022 added
2022-09-23 13:42
The Tariff of the United Kingdom, version 1.11, dated 20 September 2022
2022-07-10 06:00
The Tariff of the United Kingdom, version 1.10, dated 10 July 2022 has been added.
2022-06-07 12:00
Updated with: ‘’The Tariff of the United Kingdom, version 1.9, dated 1st June 2022’.
2022-04-28 11:00
Updated for April 2022