The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026
Regulation 3 amends regulation 2 of the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) (“Quota Regulations”) to introduce a new quota table (the “Steel Quota Table”) to implement quotas for certain steel products (“the relevant steel products”). A new definition has been introduced to designate the table comprising three Parts named “Quota Table” in the document entitled “Tariff Quotas, version 4.5” dated 12th May 2026 as the “Non-steel Quota Table”. The Steel Quota Table and the Non-steel Quota Table are both available at: www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-quotas-eu-exit-regulations-2020. A copy of the Steel Quota Table can be inspected free of charge by appointment by contacting the Department for Business and Trade at Old Admiralty Building, London, SW1A 2DY. A copy of the Non-steel Quota Table is available to view free of charge at the Department for Environment, Food and Rural Affairs, Seacole Building, 2 Marsham Street, London, SW1P 4DF.
Lifecycle
Department
Made
29 Jun 2026
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In force
01 Jul 2026
Enabling power
the Act These Regulations are made by the Treasury in exercise of the powers conferred by sections 11(1), (3) and (7), 19 and 32(7) and (8) of, and paragraphs 2(4), 4(c), 13 and 22 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 Commissioners to 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 section 11(7) of the Act, in considering what provision to include in the regulations made under section 11(1) and (3) of the Act, the Treasury have had regard to a recommendation made to them by the Secretary of State. Further to section 28(1) 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.
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