The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2025
Regulation 2 amends the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) to refer to a revised “Tariff of the United Kingdom” document. This new version of the document increases the import duty rate for the commodity codes 1006 20 19 13 and 1006 20 99 13 (husked basmati rice) from 0% to £25 per 1000kg and corrects a previous error by re-inserting the 14% import duty rate for the heading code 2007 99 93 (jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes).
Lifecycle
Department
Made
17 Nov 2025
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In force
15 Dec 2025
Enabling power
the Act The Treasury make these Regulations in exercise of the powers conferred by sections 8, 32(7) and (8) of the Taxation (Cross-border Trade) Act 2018(“”). 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.
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