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
9 December 2024 — See all updates

Documents

The Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024)

MS Word Document, 4.13 MB

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The Tariff of the United Kingdom, version 1.22, dated 4 December 2024 (entry into force on 1 January 2025)

MS Word Document, 4.09 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:

Updates to this page

Published 16 December 2020
Last updated 9 December 2024 + show all updates

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

  2. 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

  3. Added: The Tariff of the United Kingdom, version 1.21, dated 30 September 2024 (entry into force 30 October 2024).

  4. The Tariff of the United Kingdom, version 1.20, dated 23 April 2024 (entry into force 17 May) added

  5. The Tariff of the United Kingdom, version 1.19, dated 31st January 2024 - file attachment CREATED The Tariff of the United Kingdom, version 1.18, dated 11th December 2023 - file attachment DELETED

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

  7. The Tariff of the United Kingdom, version 1.18, dated 11th December 2023, added

  8. The Tariff of the United Kingdom updated

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

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

  11. 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

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

  13. 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.

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

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

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

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

  18. Updated for April 2022

  19. Updated the document.

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

  21. Updated with version 1.6

  22. Updated document and added link to the legislation.

  23. 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.

  24. 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.

  25. 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.

  26. 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.

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

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

  29. First published.

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