The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026
Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document makes amendments to align with EU commodity code updates. It will also introduce authorised use measures to reduce import duty on goods that will be used to manufacture offshore wind turbines, including cables that link the wind farm to the mainland substations and auxiliary and low-voltage systems for incorporation in onshore substations and offshore substations used in offshore wind energy production.
Lifecycle
Department
Made
09 Mar 2026
—
Comes into force
TBC
Enabling power
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), 17(6) and (7), 19, and 32(7) and (8) 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 11(3), (4) and (6) and 32(7) and (8) of the Act. Any powers of HMRC Commissionersto make regulations under Part 1 of the Act are exercisable concurrently by the Treasury by virtue of section 32(13) of the Act. Further to sections 9(3) and 17(8) of the Act, the Secretary of State recommends that these Regulations 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 a recommendation made to them by the Secretary of State. 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 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.
DocumentsOpen on legislation.gov.uk →