The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2025

the Act These Regulations are made by the Treasury in exercise of the powers conferred by sections 8, 9(1), 11(1), (3) and (7), 12(1), 19, 30B, 32(7), (8), and (13), and 40B of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018(“”), and by the Secretary of State in exercise of the powers conferred by sections 15(1) and 32(7) and (8) of the Act. In considering the rate of import duty that ought to apply to goods in a standard casefor which provision is made by these Regulations, the Treasury have had regard to the matters in section 8(5) of the Act and to a recommendation about the rate made to them by the Secretary of State, in accordance with section 8(6) of the Act. Further to section 9(3) of the Act, the Secretary of State recommends that the regulation made under section 9(1) of the Act be made. Further to sections 11(7) and 12(5) of the Act, in considering what provision to include in the regulations made under sections 11(1) and (3) and 12(1) of the Act, the Treasury have had regard to recommendations made to them by the Secretary of State. In accordance with section 15(1) of the Act, His Majesty’s Government in the United Kingdom considers it appropriate to deal with the issue that has arisen between His Majesty’s Government in the United Kingdom and the governments of Russia and of Belarus by varying the amount of import duty in the case of goods originating from Russia or from Belarus. Further to section 28 of the Act, the Treasury and the Secretary of State, in exercising their functions under Part 1 of the Act, have had regard to the international arrangements to which His Majesty’s Government in the United Kingdom is a party that are relevant to the exercise of those functions.