
Part 1
1 

(1) These Regulations may be cited as the Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 and come into force on 1st January 2026.
(2) These Regulations extend to England and Wales, Scotland, and Northern Ireland.
Part 2
2 
The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 are amended in accordance with this Part.
3 
In regulation 2, in the appropriate places, insert—
(a) ““EP country” has the meaning given in regulation 2(1) of the DCTS Regulations;”;
(b) ““SP country” has the meaning given in regulation 2(1) of the DCTS Regulations;”.
4 
In regulation 8, in paragraph (1)(b), for “Part 3”, substitute “Part 3 or, where applicable, Part 4”.
5 
Schedule 1 is amended in accordance with regulations 6 to 9.
6 

(1) Part 1 is amended as follows.
(2) In the heading for Note 1, for “Part 2 and Part 3”, substitute “Parts 2, 3, and 4”.
(3) In Note 1.4, after “all other qualifying”, for “DCTS countries and” substitute “DCTS countries, unless Column 1 includes the words “SP countries only”. Where those words are included, the corresponding condition in Column 3 only applies to SP countries. The conditions set out in the table in Part 4 apply to EP countries. The conditions set out in the table in Part 3”.
(4) In Note 4.1, for “Part 2 or 3”, substitute “Part 2, 3, or 4”.
(5) In Note 5.1, for “Part 2 or 3”, substitute “Part 2, 3, or 4”.
7 

(1) Part 2 is amended as follows.
(2) In the row after the row with heading “Chapter 61”—
(a) in the second column, after “obtained by”, insert “sewing”;
(b) in the third column, for “Manufacture from fabric”, substitute “Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form”.
(3) In the second row after the row with heading “Chapter 61”, in the third column—
(a) after “knitting”, in each place it occurs, insert “or crochet”;
(b) after “knitted”, in each place it occurs, insert “or crocheted”;
(c) after “yarn of natural”, insert “or man-made staple”.
(4) In the row with the heading “ex Chapter 62”—
(a) in the second column, after “6217”, insert “, and the goods specified in Column 2 of the entry for ex 6212:”;
(b) in the third column, omit “Manufacture from fabric”.
(5) After the row with the heading “ex Chapter 62”, insert—“
 - Obtained by sewing together or otherwise assembling, two or more pieces of fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of fabric which have been either cut to form or obtained directly to form
 - Other Manufacture from fabric
ex 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted: 
 - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
 - Other Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)orDyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)(2)”.
(6) In the row with heading “6213 and 6214”, in the third column, after “printing”, insert “or dyeing”.
8 

(1) Part 3 is amended as follows.
(2) In the row with heading “Chapter 61”, in the first column, on a separate line following “Chapter 61”, insert “SP countries only”.
(3) In the row after the row with heading “Chapter 61”, in the third column, after “Knitting”, insert “or crochet”.
(4) In the second row after the row with heading “Chapter 61”, in the third column—
(a) after “knitting”, in each place it occurs, insert “or crochet”;
(b) after “knitted”, in each place it occurs, insert “or crocheted”.
(5) In the row with heading “ex Chapter 62”, in the first column, on a separate line following “ex Chapter 62”, insert “SP countries only”.
(6) In the row with heading “ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211”, in the first column, on a separate line following “ex 6211”, insert “SP countries only”.
(7) In the row with heading “ex 6212”, in the first column, on a separate line following “ex 6212”, insert “SP countries only”.
(8) In the row after the row with heading “ex 6212”, in the third column, after “knitting”, insert “or crochet”.
(9) In the second row after the row with heading “ex 6212”, in the third column—
(a) after “knitting”, in each place it occurs, insert “or crochet”;
(b) after “knitted”, in each place it occurs, insert “or crocheted”.
(10) In the row with heading “ex 6210 and ex 6216”, in the first column, on a separate line following “ex 6216”, insert “SP countries only”.
(11) In the row with heading “6213 and 6214”, in the first column, on a separate line following “6214”, insert “SP countries only”.
(12) In the row with heading “6217”, in the first column, on a separate line following “6217”, insert “SP countries only”.
9 
After Part 3, insert—“
Part 4


Heading Description of goods Conditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 8(1) of these Regulations
(1) (2) (3)
Chapter 61 Articles of apparel and clothing accessories: 
 - Where obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
 - Other Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)orDyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)
ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for goods of heading 6213, 6214 and 6217, and the goods specified in Column 2 of the entries for ex 6212: 
 - Obtained by sewing together or otherwise assembling, two or more pieces of fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of fabric which have been either cut to form or obtained directly to form
 - Other Manufacture from fabric
ex 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted: 
 - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
 - Other Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)orDyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)
6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorWeaving accompanied by making-up (including cutting)orManufacture from unembroidered fabricorMaking-up preceded by printing or dyeing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
6217 Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorWeaving accompanied by making-up (including cutting)(2)orManufacture from unembroidered fabric


”.
10 
For Schedule 3, substitute—“
Schedule 3
Regulation 2


(1) (2)
Qualifying DCTS Country Qualifying DCTS Country
Algeria Afghanistan
Angola Bangladesh
Benin Bhutan
Burkina Faso Cambodia
Burundi India
Cape Verde Indonesia
Central African Republic Kyrgyzstan
Chad Laos
Comoros Mongolia
Congo, Democratic Republic of Myanmar
Congo, Republic of Nepal
Djibouti Pakistan
Ethiopia Philippines
Gambia Sri Lanka
Guinea Tajikistan
Guinea-Bissau Timor Leste
Lesotho Uzbekistan
Liberia 
Madagascar 
Malawi 
Mali 
Mauritania 
Mozambique 
Niger 
Nigeria 
Rwanda 
Sao Tome and Principe 
Senegal 
Sierra Leone 
Somalia 
South Sudan 
Sudan 
Tanzania 
Togo 
Uganda 
Zambia 

FTA Partner Country FTA Partner Country
Botswana Viet Nam
Cameroon 
Egypt 
Eswatini 
Ghana 
Ivory Coast 
Kenya 
Mauritius 
Morocco 
Namibia 
Seychelles 
South Africa 
Tunisia 
Zimbabwe ”.
Part 3
11 

(1) The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 are amended as follows.
(2) In regulation 9, for paragraph (2), substitute—“
(2) A country is an “economically vulnerable country” for the purposes of this regulation if paragraph (3) applies to that country.
(3) This paragraph applies to a country if, as a mean average over the most recent import review period, either—
(a) the seven largest DCTS sections of its imports of EP goods by value into the British Islands (disregarding EP goods in respect of which the standard rate of import duty is a nil rate) represented more than 75% in value of its total imports of EP goods into the British Islands, or
(b) its share of global goods exports by value is less than 0.85%.”.
(3) In Schedule 1, in Part 1, in the appropriate place, insert “Vanuatu”.
Part 4
12 

(1) Schedule 3 to the Taxation (Cross-border Trade) Act 2018 (eligible developing countries) is amended as follows.
(2) In Part 2 (least developed countries), omit “Vanuatu”.
(3) In Part 3 (other eligible developing countries), in the appropriate place, insert “Vanuatu”.
Part 5
13 
In regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (authorised uses), for “version 2.21”, dated 3rd September 2025” substitute “version 2.22”, dated 26th November 2025”.
14 
In regulation 1(2) of the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (interpretation), in the definition of “Tariff of the United Kingdom”, for “version 1.28, dated 10th November 2025” substitute “version 1.29, dated 26th November 2025”.
15 
In regulation 20(4) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (lower rate of import duty - goods declared for an authorised use procedure), for “version 1.21”, dated 3rd September 2025” substitute “version 1.22”, dated 26th November 2025”.
16 
In regulation 2(1) of the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (general interpretation), in the definition of “Quota Table”, for “version 4.3” dated 27th March 2025” substitute “version 4.4” dated 26th November 2025”.
17 
In regulation 2 of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (interpretation), for the definition of “Suspensions of Import Duty Rates Document” substitute—“
 “Suspensions of Import Duty Rates Document” means the Tariff Suspension Document, version 3.2 dated 26th November 2025;”.
18 

(1) The table in Schedule 1 to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (agreements to which these Regulations apply) is amended as follows.
(2) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia, for the entry in the second column, substitute—“The Australia Preferential Tariff, version 1.2, dated 26th November 2025.”.
(3) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and Central America, for the entry in the second column, substitute—“The Central America Preferential Tariff, version 2.6, dated 26th November 2025.”.
(4) In the row relating to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (“CPTPP”), for the entry in the second column, substitute—“The CPTPP Preferential Tariff, version 1.2, dated 26th November 2025.”.
(5) In the row relating to the Agreement establishing an Economic Partnership between the Eastern and Southern Africa States, on the one part, and the United Kingdom of Great Britain and Northern Ireland, on the other part, for the entry in the third column, substitute—“The Eastern and Southern Africa States Origin Reference Document, version 1.4, dated 26th November 2025.”.
(6) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Denmark in respect of the Faroe Islands, for the entry in the second column, substitute—“The Faroe Islands Preferential Tariff, version 2.6, dated 26th November 2025.”.
(7) In the row relating to the Agreement establishing an Association between the United Kingdom of Great Britain and Northern Ireland and the Republic of Lebanon, for the entry in the second column, substitute—“The Lebanon Preferential Tariff, version 1.5, dated 26th November 2025.”.
(8) In the row relating to the Additional Agreement between the United Kingdom of Great Britain and Northern Ireland, the Swiss Confederation and the Principality of Liechtenstein extending to the Principality of Liechtenstein certain provisions of the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation (“the Liechtenstein Agreement”), for the entry in the second column, substitute—“The Switzerland and Liechtenstein Preferential Tariff, version 1.5, dated 26th November 2025.”.
(9) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand, for the entry in the second column, substitute—“The New Zealand Preferential Tariff, version 1.3, dated 26th November 2025.”.
(10) In the row relating to the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation, for the entry in the second column, substitute—“The Switzerland and Liechtenstein Preferential Tariff, version 1.5, dated 26th November 2025.”.
(11) In the row relating to the Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Turkey, for the entry in the second column, substitute—“The Turkey Preferential Tariff, version 1.6, dated 26th November 2025.”.
(12) In the row relating to the General Terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal, for the entry in the second column, substitute—“The United States Preferential Tariff, version 1.1, dated 26th November 2025.”.
Christian Wakeford
Lilian Greenwood
Two of the Lords Commissioners of His Majesty’s Treasury
9th December 2025Signed by authority of the Secretary of State
Chris Bryant
Minister of State
Department for Business and Trade
4th December 2025