At present, the online UK trade Tariff has no legal standing, as the legal instrument dictating the EU Tariff is an EU Regulation published in the Offical Journal in October, amended as required. Following Brexit, will the UK Trade Tariff have legal standing, meaning that its contents are legally binding on both HMRC and traders?
I will pass on your question to HMRC.
I will preface this with “I’m not a lawyer” and that we are simply a supplier to HMRC who built and maintain the UK Trade Tariff. But the UK will pass legislation, so the legal standing of the online tariff will not change and what would be legally binding is the legalisation that the UK GOV will publish.