Statutory guidance: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020

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.

The Tariff of the United Kingdom, version 1.31, dated 3 March 2026 (entry into force 1 April 2026)

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The Tariff of the United Kingdom, version 1.32, dated 25 May 2026 (entry into force 1 July 2026)

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The Tariff of the United Kingdom, version 1.33, dated 2 July 2026 (entry into force 10 July 2026)

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The Tariff of the United Kingdom, version 1.34, dated 1 September 2026 (entry into force 1 October 2026)

, 4.15 MB

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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
  • 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:

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Original source Statutory guidance: Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020

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