S.I. 2026/1155 moves tariff relief into three incorporated documents
Steel relief is conditional on authorised use, while specified non-Russian and non-Belarusian goods receive separate 0% tariff suspensions from 26 November 2026.
1Summary
The Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026 (S.I. 2026/1155) commence on 26 November 2026 across the United Kingdom. The statutory instrument does not itself set out the commodity codes, duty rates or end dates that determine the relief. Instead, it substitutes three documents dated 27 October 2026: two HMRC authorised-use documents and the Department for Business, Innovation, Science and Trade Tariff Suspension Document. The steel measures are not a general duty suspension: relief applies only where eligible goods are declared to the authorised use procedure and used for the specified manufacture of bright bar, wire or linepipe. Separate suspensions reduce the applicable rate to 0% for specified kerosene, fertiliser, agricultural and food goods, subject to the listed goods and a Russia and Belarus origin exclusion.
Analysis: the publicly available GOV.UK publication pages still list the preceding versions, rather than versions 2.27, 1.27 and 3.8. The operative changes therefore cannot presently be checked from the online reference-document pages without obtaining the replacement documents by another route. The instrument contains no transitional provision for goods shipped, entered or placed under a customs procedure before commencement but declared on or after 26 November 2026. It also supplies no current trade-value, revenue or compliance-cost analysis, despite changing duty liabilities.
2What changes
- 1. Regulation 2 replaces version 2.26 of the eligible-goods and authorised-uses document with version 2.27. The Explanatory Note says this adds authorised-use measures for nine steel commodity codes used to manufacture bright bar and wire, and six used to manufacture linepipe.
- 2. Regulation 3 replaces version 1.26 of the authorised-use rates document with version 1.27 for the same 15 steel codes. The rate reduction is available through authorised use, not automatically to every importer of steel within those codes.
- 3. Regulation 4 replaces version 3.7 of the tariff suspension document with version 3.8. The Explanatory Note says the new document inserts 0% suspensions for specified kerosene, fertilisers and agricultural and food goods, excluding goods originating in Russia or Belarus.
- 4. The Treasury says that no full impact assessment is required because no, or no significant, impact is foreseen, and refers to a Tax Information and Impact Note dated 13 January 2021. That note concerns the framework for the UK Integrated Tariff Schedule; the instrument publishes no analysis of these November 2026 additions.
- 5. The instrument amends the incorporated-document references in S.I. 2018/1249, S.I. 2020/1431 and S.I. 2020/1435. It makes no express provision for entries, declarations or authorised-use goods spanning the commencement date.
3Who is affected
Importers of the 15 specified steel goods, and manufacturers using those goods for bright bar, wire or linepipe, are in scope only if they can use the authorised use procedure and meet the uses specified in the incorporated HMRC document. The relief is administered through the customs procedure: eligibility depends on the commodity code, declaration, authorisation and eventual use, rather than the product description alone. The relevant customs liabilities and procedure conditions are governed under the instrument and the incorporated documents.
Importers of the goods newly listed in version 3.8 may obtain the 0% suspended rate without the steel authorised-use condition, but only for the listed tariff lines and only where the origin exclusion does not apply. Russian- and Belarusian-origin goods are expressly outside each new suspension. The text does not quantify the Exchequer revenue forgone, the administrative cost to authorised users, potential effects on competing UK producers, or whether duty savings will be passed to downstream fuel, fertiliser, agricultural or food users. The Treasury records that it considered a Secretary of State recommendation and relevant international arrangements, but identifies neither in the instrument.
4Key dates
- 02 November 2026: S.I. 2026/1155 made by the Treasury.
- 03 November 2026: S.I. 2026/1155 laid before the House of Commons.
- 27 October 2026: versions 2.27, 1.27 and 3.8 of the incorporated tariff documents dated.
- 26 November 2026: S.I. 2026/1155 comes into force.
- 13 January 2021: Tax Information and Impact Note cited by the Explanatory Note published.