HMRC: New Authorised Use Eligible Goods 2.26 Guidance Issued, Effective Oct 1

• HMRC has released version 2.26 of its "Authorised Use: Eligible Goods and Authorised Uses" guidance, effective 1 October 2026.
• This document specifies the permitted uses for goods declared under the Authorised Use Procedure, impacting GB import export duties.
• The guidance will be legally referenced in an upcoming Statutory Instrument, solidifying its regulatory importance.
• Version 2.26 is the latest in a series of frequent updates, with versions 2.25 and 2.24 having recently come into force.
• Businesses must review this HMRC customs authorised use guidance to ensure ongoing compliance with the latest eligible goods and authorised uses.

Businesses operating under the Authorised Use Procedure must ensure their internal processes and declarations align precisely with the specifications of HMRC Authorised Use Eligible Goods 2.26 to avoid potential penalties or disruptions to their supply chains.

Her Majesty's Revenue and Customs (HMRC) has issued the newest iteration of its essential guidance document, titled "Authorised Use: Eligible Goods and Authorised Uses." This updated version, designated 2.26, was officially dated 1 September 2026 and is slated to become effective on 1 October 2026. The document, provided in MS Word format and weighing in at 635 KB, outlines the specific conditions and purposes for which goods declared under an Authorised Use Procedure can be utilized.

This release follows closely on the heels of two other recent updates to the guidance. Version 2.25, dated 23 June 2026, became effective on 1 July 2026 and was a 599 KB MS Word file. Prior to that, version 2.24, dated 12 May 2026, entered into force on 21 June 2026, provided as a 588 KB MS Word document. The consistent and frequent updates underscore the dynamic nature of HMRC customs authorised use guidance.

The "Authorised Use: Eligible Goods and Authorised Uses" document plays a crucial role in defining the scope of the Authorised Use Procedure, a customs regime designed to allow certain goods to be imported into Great Britain at a reduced or zero rate of GB import export duties, provided they are used for specific, prescribed purposes. The guidance details the precise eligible goods and their corresponding authorised uses, ensuring compliance with the procedure's requirements.

Significantly, this guidance, particularly HMRC Authorised Use Eligible Goods 2.26, is set to be formally incorporated into the legal framework through a forthcoming Statutory Instrument (SI). Once published, this SI will explicitly reference the guidance, lending it statutory weight. HMRC has indicated that a direct link to the SI will be provided on its official page once the legislative text becomes publicly available, solidifying the legal basis for the Authorised Use Procedure SI.

The publication of version 2.26 is part of a broader pattern of regular revisions to the Authorised Use guidance. HMRC has consistently updated this document, reflecting ongoing adjustments to customs regulations and procedures. For instance, version 2.23, dated 3 March 2026, which took effect on 1 April 2026, was deleted from the official records, indicating its replacement by subsequent versions. Similarly, version 2.22, dated 26 November 2025, effective 1 January 2026, was also removed as newer iterations emerged.

This continuous cycle of updates extends further back, with version 2.21 (dated 3 September 2025, in force 29 October 2025) and version 2.20 (dated 4 August 2025, in force 8 August 2025) also having been superseded. Even earlier versions, such as 2.19 (dated 18 June 2025, in force 18 July 2025) and 2.18 (dated 27 March 2025, in force 27 April 2025), along with version 2.17 (dated 12 February 2025, in force 14 February 2025), have seen their status change from active to removed or replaced. This history underscores the importance of consulting the most current HMRC Statutory Instrument guidance to ensure adherence to the latest rules.

The frequent updates to the "Authorised Use: Eligible Goods and Authorised Uses" document, culminating in the upcoming Authorised Use 1 October 2026 version, are critical for businesses engaged in international trade and their legal advisors. Each new version may introduce changes to the list of eligible goods or modify the conditions for their authorised uses, directly impacting import duty liabilities and compliance requirements.

Given that this guidance will be referenced in a forthcoming Statutory Instrument, its provisions will carry significant legal weight. Businesses operating under the Authorised Use Procedure must ensure their internal processes and declarations align precisely with the specifications of HMRC Authorised Use Eligible Goods 2.26 to avoid potential penalties or disruptions to their supply chains. Staying abreast of these revisions is paramount for maintaining compliance with GB import export duties and customs regulations.

Lawyers and compliance officers advising on UK customs procedures, particularly those involving Authorised Use, must review the latest version of this guidance (v2.26, effective 1 October 2026) to ensure client operations remain compliant with updated eligible goods and authorised uses, especially as it will be referenced in a forthcoming Statutory Instrument.

Source: Original reporting via GOV.UK