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UK Tariff Regulations

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The Import Duties (Tariff and Related Provisions) (Bailiwick of Guernsey) Ordinance, 2019 - Publication of details of UK tariff regulations

A duty of customs (known as "import duty") is charged in accordance with relevant Customs Law when goods are imported into the Bailiwick. A high-level customs arrangement ("the Customs Arrangement") was signed in November 2018 to form a joint customs union between the UK, Channel Islands and Isle of Man ("the Customs Union"). This arrangement came into force on 1st January 2021 and allows tariff-free movement of goods between the four territories of the Custom Union. The text of the agreement can be found here.

By virtue of the Customs Arrangement no duties are charged in respect of goods imported directly into the Bailiwick from territories of the Customs Union, when:

All other goods imported into the Bailiwick are liable to import duty. Under Paragraph 8 of the Customs Arrangement Guernsey must apply a common external tariff to trade with territories not included in the Customs Union. The Import Duties (Tariff and Related Provisions) (Bailiwick of Guernsey) Ordinance, 2019 ("the Tariff Ordinance") establishes the UK Global Tariff. For this purpose all legislative or administrative provisions made in the United Kingdom imposing a tariff of customs duties having effect from time to time in the United Kingdom, or amending such a tariff, or making other provision in relation to such a tariff (collectively referred to herein as "UK tariff regulations"), shall have effect in the Bailiwick as they have effect from time to time in the United Kingdom.

Section 2 of the Tariff Ordinance requires that the title and statutory instrument number of UK tariff regulations are published on the States of Guernsey website. The lists below set out the UK tariff regulations and associated reference documents that have effect in the Bailiwick for the purposes of applying the UK Tariff and its associated quotas, preferential trade tariffs and rules of origin as set out in the Free Trade Agreements made between the UK and other trading parties, which are in turn extended to the Bailiwick. 

The key UK Statutory Instruments (UKSIs) constituting "Tariff Regulations" for the purposes of the Tariff Ordinance are listed first and will apply as amended from time to time.  The associated UKSIs that amend these key documents are listed further below after the Free Trade Agreements and reference documents.  These apply only to the extent they affect the application of the tariff, its associated reliefs and quotas and preferential tariff rates.

 

Key UK Statutory Instruments

Year                     

SI No.                          

Title                                                                                                                                                                                    

Associated Documents                                                                                                                                                                   

Links

2022

376

The Customs (Additional Duty) (Russia and Belarus) Regulations 2022

Russian Additional Duties and Belarusian Additional Duties

UKSI 376/2022

 

Reference documents for Customs (Additional Duty) (Russia and Belarus) Regulations 2022

2020

1457

Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

See list of Free Trade Agreements and associated reference documents below

UKSI_1457/2020

 

2020

1438

Trade Preference Scheme (EU Exit) Regulations 2020

 

UKSI_1438/2020

2020

1437

Customs (Import Duty Variation) (EU Exit) Regulations 2020

 

 

UKSI_1437/2020

2020

1436

Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

Notices to be made under the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

UKSI_1436/2020

 

Notices-to-be-made-under-the-customs-origin-of-chargeable-goods-trade-preference-scheme-eu-exit-regulations-2020

2020

1435

Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020

The Suspensions of Import Duty Rates

UKSI_1435/2020

 

Reference-documents-for-the-customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020

2020

1434

Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020

Arrangement for import duty on trade in goods from certain British Overseas Territories

UKSI_1434/2020

 

Reference-document-for-the-customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020

2020

1433

Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

Rules of Origin: Special Rules for Determining Non-Preferential Origin

UKSI_1433/2020

 

Reference-document-for-the-customs-origin-of-chargeable-goods-eu-exit-regulations-2020

2020

1432

Customs (Tariff Quotas) (EU Exit) Regulations 2020

Tariff Quota Reference Document (Quota Tables)

UKSI_1432/2020

 

Reference-documents-for-the-customs-tariff-quotas-eu-exit-regulations-2020

2020

1431

Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020

UK Reliefs Document and associated tables

 

UKSI_1431/2020

 

Reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020

2020

1430

Customs Tariff (Establishment) (EU Exit) Regulations 2020

The Tariff of the United Kingdom (UK Global Tariff)

UKSI_1430/2020

 

Reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020

 

 

Free Trade Agreements

The UK has either concluded new trade agreements with the countries or trading blocs set out below or carried over the agreements previously made when an EU member, and consequentially applies a preferential trade tariff to goods imported directly from those countries where the required rules of origin are met.  These agreements and their associated reference documents are listed in Schedule 1 of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 - UKSI 1457/2020 and an updated overview and details of the agreements can be found at UK trade agreements in effect - (www.gov.uk). The preferential tariff and rules of orgin document for each agreement listed below can be found here.

 

Agreement and Links to Official Texts

Countries

 

Albania

Albania

 

Andean Countries

Columbia

Ecuador

Peru

Australia

Australia

Canada

Canada

Cameroon

Cameroon

Cariform Trade Bloc

Antigua and Barbuda

Bahamas

Barbados

Belize

Dominica

Dominican Republic

Grenada

Guyana

Jamaica

St Kitts and Nevis

Saint Lucia

St Vincent and the Grenadines

Suriname

Trinidad and Tobago

Central America

Costa Rica

El Salvador

Guatemala

Honduras

Nicaragua

Panama

Chile

Chile

Côte d'Ivoire

Côte d'Ivoire

(Ivory Coast)

Eastern and Southern Africa trade bloc (ESA)

Mauritius

Seychelles

Zimbabwe

Egypt

Egypt

European Union

Austria

Belgium

Bulgaria

Croatia

Cyprus

Czechia

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Ireland (ROI)

Italy

Latvia

Lithuania

Luxembourg

Malta

Netherlands

Poland

Portugal

Romania

Slovakia

Slovenia

Spain

Sweden

(San Marino and Andorra - some restrictions apply)

Faroe Islands

Faroe Islands

Georgia

Georgia

Ghana

Ghana

Iceland, Liechtenstein and Norway

Iceland

Liechtenstein*

Norway

(*also covered by Customs Union with Switzerland)

Israel

Israel

Japan

Japan

Jordan

Jordan

Kenya

Kenya

Kosovo

Kosovo

Lebanon

Lebanon

Liechtenstein

(Extension of certain provisions of UK/Swiss Trade Agreement)

Liechtenstein*

(*see also FTA with Iceland and Norway)

Mexico

Mexico

Moldova

Moldova

Morocco

Morocco

New Zealand

New Zealand

North Macedonia

North Macedonia

Pacific States

Fiji

Papua New Guinea

Samoa

Solomon Islands

Palestinian Authority

Palestinian Authority

Serbia

Serbia

Singapore

Singapore

South Korea

South Korea

Southern African Customs Union and Mozambique trade bloc (SACUM)

Botswana

Eswatini

Lesotho

Mozambique

Namibia

South Africa

Switzerland

Switzerland

Tunisia

Tunisia

Turkey

Turkey

Ukraine

Ukraine

Vietnam

Vietnam

 

Other Tariff Regulations and Amendments

Year        

SI No.      

Title and Link

2023

433

The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023

2023

195

The Customs Tariff (Preferential Trade and Tariff Quotas) (Australia) (Amendment) Regulations 2023

 

2023

194

The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023

2022

1301

The Customs (Tariff and Miscellaneous Amendments) Regulations 2022

 

2022

1283

The Customs (Tariff Quotas) (EU Exit) (Amendment) (No. 2) Regulations 2022

 

2022

981

The Customs (Tariffs and Reliefs) (Amendment) (No. 2) Regulations 2022

 

2022

980

The Customs (Tariff Quotas) (EU Exit) (Amendment) Regulations 2022

 

2022

899

The Customs Tariff (Preferential Trade Arrangements) (Amendment) (No. 2) Regulations 2022

2022

780

The Customs (Tariff and Reliefs) (Amendment) Regulations 2022

2022

615

The Customs (Amendments and Miscellaneous Provisions) Regulations 2022

 

2022

613

The Customs Tariff (Preferential Trade Arrangements) (Amendment) Regulations 2022

2022

528

The Customs (Variation of Import Duty) (Amendment) Regulations 2022

2022

525

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Ukraine) (Amendment) Regulations 2022

 

2022

174

The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022

2021

1489

The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulation 2021         

 

2021

1192

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021

2021

1191

The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) (No. 2) Regulations 2021

 

2021

871

The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) (No. 2) Regulations 2021

 

2021

870

The Customs (Tariff etc.) (Amendment) (No. 2) Regulations 2021

 

2021

693

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 3) Regulations 2021

2021

661

The Customs Tariff (Establishment) (EU Exit) (Amendment) (No. 2) Regulations 2021

 

2021

527

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021

 

2021

520

The Customs Tariff (Establishment) (Amendment) Regulations 2021

 

2021

382

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021

 

2021

380

The Customs (Tariff etc.) (Amendment) Regulations 2021

 

2021

241

The Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021

 

2021

63

The Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021

 

2020

1657

The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020

2020

1552

The Customs (Amendment) (EU Exit) Regulations 2020

2020

1437

The Customs (Import Duty Variation) (EU Exit) Regulations 2020 (REVOKED)

 

 

 

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