GovWire

The attached reference document details the UKs most favoured nation tariff rates, known as the UK Global Tariff.

The reference document also establishes the UKs commodity code structure, which properly classifies goods imported to the UK and ensures they pay the correct tariff rate.

In setting these tariff rates, and as per section 8(5) of the Taxation (Cross-border Trade) Act 2018, HM Treasury has had regard to the:

• interests of consumers in the United Kingdom
• interests of producers in the United Kingdom of the goods concerned
• desirability of maintaining and promoting the external trade of the United Kingdom
• desirability of maintaining and promoting productivity in the United Kingdom
• extent to which the goods concerned are subject to competition

As per section 8(6) of the Act, HM Treasury have also had regard to the recommendation of the Secretary of State in setting the tariff rates contained within the tariff reference document.

The statutory instruments that have given legal effect to this reference document, and previous versions of this document, can be found at:

• The Customs Tariff (Establishment) (EU Exit) Regulations 2020
• The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021
• The Customs (Tariff etc.) (Amendment) Regulations 2021
• The Customs Tariff (Establishment) (EU Exit) (Amendment) Regulations 2021
• The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021
• The Customs (Tariff etc.) (Amendment No 2) Regulations 2021
• The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021
• The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021
• The Customs (Amendments and Miscellaneous Provisions) Regulations 2022

This final document is being updated by SI 2022/1286 [http://www.legislation.gov.uk/id/uksi/2022/1286]. Version 1.12, dated 7th December 2022, will enter into force from 1 January 2023.