Key Takeaways
- The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026 (SI 2026/253) came into force on 1 April 2026, updating the UK Tariff document to version 1.31
- New authorised use measures introduce zero import duty for offshore wind turbine manufacturing components, including cables and auxiliary systems
- Japan Preferential Tariff updated to version 2.9 with 2026 rates under the UK-Japan CEPA agreement
- Ukraine duty-free access for egg and poultry products extended until 31 March 2028
- Nine commodity codes deleted, two descriptions updated, and new codes inserted for inorganic bases and steel products
- Simplified Procedure Value (SPV) updated for the period 10–23 April 2026
Overview: April 2026 Tariff Changes
April 2026 brings significant updates to the UK customs tariff framework that affect how importers classify goods, claim preferential rates, and calculate duty liabilities. The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026 (SI 2026/253) came into force on 1 April 2026, introducing changes across preferential trade agreements, commodity code structures, and sector-specific duty relief measures.
For UK importers and customs professionals, these changes require immediate attention to classification systems, origin documentation, and duty calculation processes. The updates span offshore wind energy relief measures, revised preferential tariff rates for key trading partners, and technical corrections to commodity code descriptions that directly impact duty liability.
This guide breaks down each change, explains what it means for your import operations, and provides actionable steps to ensure compliance with the updated tariff framework from 1 April 2026 onwards.
The Legal Framework: SI 2026/253
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026 (SI 2026/253) forms the legal basis for April 2026’s tariff updates. This statutory instrument amends the retained EU Customs Code and updates the “Tariff of the United Kingdom” reference document to version 1.31 dated 3 March 2026, replacing version 1.29 from 26 November 2025.1 For operators managing customs declaration errors, using the correct tariff version is essential to avoid rejection or post-clearance demands.
The regulations introduce changes across multiple areas:
- Authorised use procedures for offshore wind duty relief
- Preferential tariff updates for Japan, Ukraine, Iceland-Norway, North Macedonia, and Serbia
- Commodity code modifications including insertions, deletions, and description updates
- Technical corrections to the Suspensions document (version 3.4 dated 3 March 2026)
Importers must use the updated tariff documents for all customs declarations made from 1 April 2026. Declarations submitted with outdated commodity codes or preferential rates risk rejection, delayed clearance, or post-clearance duty demands.
Offshore Wind Authorised Use Measures
A significant addition to the April 2026 tariff framework is the introduction of authorised use measures for offshore wind turbine manufacturing components. These measures reduce import duty to zero for specific goods used in manufacturing offshore wind turbines, supporting the UK’s renewable energy infrastructure development.
What Qualifies for Zero Duty
The authorised use relief applies to goods imported specifically for incorporation into offshore wind energy production systems. Qualifying items include:
- Cables linking wind farms to mainland substations — high-voltage subsea and land-based transmission cables
- Auxiliary systems for onshore and offshore substations — transformers, switchgear, and control systems
- Low-voltage systems incorporated in offshore wind energy production — monitoring equipment, control panels, and safety systems
To claim the relief, importers must obtain authorisation from HMRC before importing the goods. The authorised use procedure requires evidence that the goods will be used exclusively for offshore wind turbine manufacturing or installation.
How to Claim the Relief
Claiming the zero-duty rate requires several steps:
- Apply for authorisation through the Customs Declaration Service (CDS) before importing the goods
- Provide supporting documentation showing the goods’ intended use in offshore wind projects
- Maintain records demonstrating the goods were used for the authorised purpose
- Declare the correct procedure code on your customs declaration (specific procedure codes for authorised use will be published in HMRC’s CDS guidance)
Failure to obtain authorisation before import means you must pay the standard third-country duty rate. Retrospective claims are not permitted under the authorised use procedure.
For detailed guidance on commodity code classification for wind turbine components, tools like TariffFlow can help identify the correct codes and verify applicable relief measures before you submit your declaration.
Preferential Tariff Updates
April 2026 sees updates to several preferential tariff arrangements that affect duty rates for imports from key trading partners. These changes reflect ongoing trade agreement implementations, annual rate reviews, and technical corrections to origin documentation.
Japan: CEPA 2026 Rates
The Japan Preferential Tariff has been updated to version 2.9 dated 3 March 2026, reflecting 2026 tariff rates under the UK-Japan Comprehensive Economic Partnership Agreement (CEPA). This agreement, which entered into force in January 2021, continues to provide preferential access for goods meeting the agreement’s rules of origin.
Importers claiming Japan CEPA preferential rates must:
- Use the updated version 2.9 tariff document for all declarations from 1 April 2026
- Ensure goods meet the relevant product-specific rules of origin under the CEPA
- Hold valid proof of origin (either a statement on origin or a certificate of origin)
The 2026 rate updates include adjustments to specific commodity codes, particularly in automotive parts, electronics, and processed food categories. For classification support, verify codes against the updated tariff before submitting declarations.
Ukraine: Extension of Liberalisation Measures
The temporary duty-free and quota-free access for Ukrainian egg and poultry products has been extended until 31 March 2028. This extension maintains the autonomous trade measures introduced following Russia’s invasion of Ukraine, supporting Ukrainian agricultural exporters while providing UK importers with continued duty-free access to these products. For operators managing supply chain risk, the Ukraine extension provides continuity for egg and poultry imports.
The extension applies to:
- Eggs (HS Chapter 04)
- Poultry meat and edible offal (HS Chapter 02)
- Processed poultry products meeting the specified commodity codes
Importers must still comply with all sanitary and phytosanitary (SPS) requirements, including health certificates and border control post inspections. The duty relief applies only to goods originating in Ukraine under the relevant rules of origin.
Iceland-Norway: Technical Corrections
The Iceland-Norway Preferential Tariff document has been updated to version 2.5 to correct errors in the previous version. These are technical corrections rather than substantive rate changes, but importers should use the corrected document to avoid classification errors.
The corrections primarily affect:
- Commodity code descriptions that were incomplete or ambiguous
- Cross-references to related commodity codes
- Product-specific rules of origin for certain processed goods
North Macedonia and Serbia: Origin Reference Updates
Origin reference documents for both North Macedonia and Serbia have been updated to version 1.2, clarifying provisions for cumulation of materials from the European Union or pan-Euro-Mediterranean (PEM) Convention partners.
This update is particularly relevant for importers bringing in goods that incorporate materials from multiple countries. The clarified cumulation rules allow for more flexible sourcing while maintaining preferential origin status, provided all conditions are met.
Commodity Code Changes
April 2026 introduces structural changes to the UK Trade Tariff commodity code list. These changes affect how certain goods are classified and can impact the duty rate payable on imports.
New Commodity Codes Inserted
New commodity codes have been inserted primarily in two categories:
- Inorganic bases and oxides, hydroxides and peroxides of metals — new codes for specific chemical compounds used in industrial processes
- Iron and non-alloy steel products — new codes reflecting emerging product specifications and manufacturing methods
Importers dealing in these product categories should review their existing classifications to ensure they’re using the correct codes from 1 April 2026. Using deleted or outdated codes will result in declaration rejection.
Deleted Commodity Codes
Nine commodity codes have been deleted from the tariff schedule. These deletions typically reflect:
- Products that are no longer traded or have been superseded by newer specifications
- Codes that were duplicated or created in error
- Products that have been reclassified under different headings
If you’ve been using any of the deleted codes, you must identify the correct replacement code before your next import. HMRC’s CDS system will reject declarations with deleted codes.
Updated Commodity Code Descriptions
Two commodity code descriptions have been updated for clarity:
- Organic chemicals — description refined to better distinguish between specific compound types
- Aluminium products — description updated to reflect current industry terminology and product specifications
While these are description updates rather than substantive changes, they affect how goods should be classified. Importers should review their classifications against the updated descriptions to ensure accuracy.
Simplified Procedure Value Update
HMRC has updated the Simplified Procedure Value (SPV) for the period between 10 April 2026 and 23 April 2026.2 The SPV is used for customs declarations where the full customs value cannot be declared at the time of import, typically under simplified declaration procedures.
What the SPV Update Means
The SPV update affects importers who:
- Use simplified declaration procedures for their imports
- Cannot declare the full customs value at the time of import
- Rely on HMRC’s published SPV figures for provisional duty calculations
The updated SPV figures reflect current market values for the relevant product categories. Importers using the SPV must apply the updated figures from 10 April 2026 onwards for declarations covering this period.
Compliance Requirements
When using the SPV, importers must:
- Apply the correct SPV figure for the relevant period
- Submit supplementary declarations with the actual customs value within the required timeframe (typically 14 days after the end of the month in which the goods were imported)
- Pay any additional duty due or claim refunds for overpayments
Failure to use the correct SPV or submit timely supplementary declarations can result in penalties and interest charges.
Action Points for UK Importers
To ensure compliance with the April 2026 tariff changes, importers should take the following actions:
Immediate Actions (Week of 1 April 2026)
- Update your tariff reference documents — Download the updated Tariff of the United Kingdom version 1.31 and all relevant preferential tariff documents from HMRC’s website
- Review your commodity code classifications — Check whether any of your regular imports are affected by the new, deleted, or updated commodity codes
- Verify origin documentation — Ensure your proof of origin documents reference the correct preferential tariff versions for Japan, Iceland-Norway, North Macedonia, and Serbia
- Check offshore wind relief eligibility — If you import goods for offshore wind projects, assess whether you qualify for the new authorised use relief and begin the authorisation process
System Updates (Within 30 Days)
- Update classification databases — If you maintain internal commodity code databases or classification systems, update them with the new codes and descriptions
- Train customs declaration staff — Ensure your declaration team understands the changes, particularly the new offshore wind relief procedures and updated preferential rates
- Review SPV calculations — If you use simplified procedures, update your systems to apply the correct SPV figures for the relevant periods
Ongoing Compliance
- Monitor HMRC guidance — HMRC may publish additional guidance on the authorised use procedures and other changes. Subscribe to HMRC’s customs updates to stay informed
- Audit recent declarations — Review declarations submitted in early April 2026 to ensure the correct tariff versions and commodity codes were used
- Document your compliance — Keep records of the steps you’ve taken to comply with the changes, including training records, system updates, and classification reviews
Key Takeaways for Logistics Professionals
The April 2026 tariff changes require proactive management to avoid clearance delays and compliance issues. The most significant changes affect offshore wind importers (new duty relief), Japan traders (updated CEPA rates), and anyone using commodity codes that have been deleted or modified.
Priority actions include updating tariff reference documents, reviewing commodity code classifications, and verifying origin documentation for preferential imports. The offshore wind authorised use relief offers significant duty savings but requires advance authorisation — don’t assume the relief applies automatically.
For complex classifications, particularly in chemical and steel product categories where new codes have been inserted, consider seeking specialist advice or using classification tools to verify your codes before submitting declarations.
Frequently Asked Questions
When do the April 2026 tariff changes take effect?
The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026 came into force on 1 April 2026. All customs declarations submitted from this date must use the updated tariff documents and commodity codes. The Simplified Procedure Value update applies specifically to the period 10–23 April 2026.
How do I claim the offshore wind authorised use relief?
You must apply for authorisation through the Customs Declaration Service before importing the goods. The application requires evidence that the goods will be used exclusively for offshore wind turbine manufacturing or installation. Once authorised, you declare the relevant procedure code on your customs declaration to claim the zero-duty rate. Retrospective claims are not permitted.
What happens if I use a deleted commodity code?
HMRC’s CDS system will reject your declaration. You must identify the correct replacement code and resubmit. If you’ve already imported goods using a deleted code, you should submit a voluntary disclosure to HMRC and pay any additional duty due. Penalties may apply depending on whether the error was careless or deliberate.
Do the Japan CEPA rate changes affect existing contracts?
The updated rates apply to all imports from 1 April 2026 onwards, regardless of when the contract was agreed. If your contracts specify duty-bearing terms (such as DDP), you may need to renegotiate to reflect the updated duty rates. For preferential rate claims, ensure your proof of origin documents are valid and reference the correct agreement.
How long is the Ukraine duty-free extension valid?
The temporary duty-free and quota-free access for Ukrainian egg and poultry products has been extended until 31 March 2028. This extension maintains the autonomous trade measures introduced following Russia’s invasion of Ukraine. Importers must still comply with all sanitary and phytosanitary requirements and hold valid proof of Ukrainian origin.
Where can I find the updated tariff documents?
All updated tariff documents are available on HMRC’s Trade Tariff website at trade-tariff.service.gov.uk. The main “Tariff of the United Kingdom” document is version 1.31 dated 3 March 2026. Preferential tariff documents for individual countries are also available with their updated version numbers.
Related Reading
For commodity code classification help, see our classification tips guide. For understanding duty liabilities, read the import duty complete guide. For preferential trade, consult our rules of origin explainer.
Footnotes
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The Customs (Tariff and Miscellaneous Amendments) (No. 2) Regulations 2026 (SI 2026/253), https://www.legislation.gov.uk/uksi/2026/253/made ↩
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HMRC Trade Tariff, “Update to Simplified Procedure Value - 9 April 2026”, https://www.trade-tariff.service.gov.uk/news/stories/update-to-simplified-procedure-value---9-april-2026 ↩