The primary purpose of this Regulation is to update some of the information on the classification of imported goods (commodity codes). These updates are being made to reflect the changes to the tariff classification nomenclature made by the World Custom Organization (WCO) as well as a smaller subset of regular end of year changes. The technical amendments being made by this Regulation will keep the UK’s tariff schedule up to date and will ensure goods imported will be subject to the correct classifications used globally.
These changes will also ensure the Government continues to meet its obligations under the Protocol on Ireland/Northern Ireland and avoids any unnecessary complications for businesses. In some very limited cases, this Regulation reduces the duty rate applied to certain goods as a consequence of these classification changes.
