The Customs (Tariff and Miscellaneous Amendments) (No. 5) Regulations 2026

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

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.

Regulation 4 amends regulation 9 of the Quota Regulations to provide, in relation to goods listed in Part B of the Steel Quota Table, that imports originating from any individual country or territory can only be allocated a maximum of 40% of the quota volume in a quota period.

Regulation 5 amends regulation 14 of the Quota Regulations to provide that at the beginning of the relevant day (as defined in the Regulations), any unused quota volume will be carried over from the preceding quota period to the current quota period. This is subject to the following two exceptions: any unused quota volume in Part B of the Steel Quota Table will not be carried over from one quota period to the next. Also, any unused quota volume which applies for the last quota period of the quota year will also not be carried over to the new quota year.

Regulations 6 to 12 make consequential amendments to the Quota Regulations as there is not a Part C in the Steel Quota Table.

Regulation 14 inserts two definitions (“ excepted goods ” and “ Tariff of the United Kingdom ”) into the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 ( S.I. 2018/1249 ) (“ CSPOP Regulations ”).

Regulations 15 and 16 amend regulations 18G and 23 of the CSPOP Regulations. These amendments ensure that liability to import duty in relation to goods resulting from the processing of steel products under an inward processing or free zone procedure will, subject to certain exceptions, be determined by reference to those goods as they stood at the time when they were declared for that procedure, rather than by reference to the processed goods.

Regulation 17 amends regulation 32 of the CSPOP Regulations to amend the definition of “the authorised use document” to refer to a new version of that document. This new version has the effect of removing the relevant steel products from the scope of an authorised use measure which permitted the import of goods within its scope at 0% tariff where they were imported for use in certain ships, boats, other vessels and drilling or production platforms (the “shipwork authorised use measure”). The new version of that reference document is available electronically from https://www.gov.uk/government/publications/authorised-use-eligible-goods-and-authorised-uses . Hard copies are available to view free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.

Regulation 18 amends regulation 20 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 ( S.I. 2020/1431 ) (“ 2020 Regulations ”) to amend the definition of “authorised use rates document” to refer to a new version of that document. This new version has the effect of removing the relevant steel products from the scope of the shipwork authorised use measure. The new version of that reference document is available electronically from https://www.gov.uk/government/publications/authorised-use-eligible-goods-and-authorised-uses . Hard copies are available to view free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.

Changes to the UK’s integrated tariff schedule are covered by an overarching Tax Information and Impact Note (TIIN): https://www.gov.uk/government/publications/the-uks-integrated-tariff-schedule/the-uks-integrated-tariff-schedule .