UK Trade Tariff: duty suspensions and autonomous tariff quotas

Last updated 26 March 2025

Temporary duty suspensions and tariff quotas for importing goods into the UK.

Duty suspensions and autonomous tariff quotas

Duty suspensions are designed to help UK and Crown Dependency (Guernsey, the Isle of Man and Jersey) businesses remain competitive in the global marketplace. They do this by suspending import duties on certain goods, normally those used in domestic production.

These suspensions do not apply to other duties that may be chargeable like VAT or trade remedies duty, such as anti-dumping duty.

Duty suspensions allow unlimited quantities to be imported into the UK at a reduced tariff rate. Autonomous tariff quotas (ATQs) allow limited quantities to be imported at a reduced rate.

Duty suspensions and ATQs are temporary and can be used by any UK business while in force. They are applied on a ‘Most Favoured Nation’ (‘MFN’) basis. This means that goods subject to these suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate.

When more than one tariff concession applies, importers will wish to ensure that their goods are entered at the most advantageous rate.

Read guidance on declaring goods ‘not at risk’ of moving to the EU if you are importing goods subject to a duty suspension or an ATQ into Northern Ireland.

Current duty suspensions

Find the current duty suspensions and quotas using the Trade Tariff lookup tool.

Duty suspensions for products which previously existed in the UK under the EU suspensions regime have been carried over into the UK’s independent regime. They have been retained, provided they came into force before, or as part of, the EU’s July 2020 update to ensure continuity for UK businesses.

All current duty suspensions rolled over from the EU regime, including EU ATQs changed to duty suspensions, are extended until 31 December 2028.

Apply for a new duty suspension 

There will be further opportunities to apply for tariff suspensions in due course. Further information, including dates of the application window, guidance, and methods to apply, will be announced on this page.  

Continue to monitor this page for updates or subscribe to get emails alerts for this page.

Outcome of the 2024 duty suspension window

Stakeholders were invited to apply for new suspensions between 8 May and 3 July 2024. 96 applications were received, covering over 170 products.

The full list of all products and Harmonised System (HS) commodity code classifications on which suspensions were considered as a result of this year’s application process can be accessed by viewing the Notice of UK duty suspensions: 2024 application window (ODS, 17.5 KB).

The list of suspensions that the government will shortly implement can be accessed by viewing the List of tariff suspensions resulting from the 2024 application window (ODT, 44 KB).

The suspensions are expected to take effect on 27 April 2025.  They will be in place until 30 June 2027, with a review on possible extension occurring before this date. 

All applicants will be individually updated on the outcome of their applications directly. 

How applications for new suspensions in 2024 were assessed

Applications submitted as part of this process needed to meet both of the following criteria:

• the product a suspension is being sought on should not be traded between persons who are related parties (defined in Regulation 8(4) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020) in circumstances which would not enable other United Kingdom businesses to benefit from the suspension
• the same product (falling under the same commodity code) or similar products, should not be produced in the UK or Crown Dependencies, not produced in sufficient quantities, or production should be temporarily insufficient

Products other than raw products are considered to be produced in the UK or a Crown Dependency if they are partly or wholly manufactured in the UK or a Crown Dependency. Simple assembly operations, repacking products, or preparing products for shipment or transportation would not normally be considered production processes.

If your application did not meet these recommended criteria, it may not have been considered.

When assessing applications, the government also took into account relevant considerations. These included:

• international arrangements to which the UK is a party (for example, free trade agreements)
• factors such as:
  • the interests of consumers in the UK
  • the interests of producers in the UK of the goods concerned
  • the desirability of maintaining and promoting the external trade of the UK
  • the desirability of maintaining and promoting productivity in the UK
  • the extent to which the goods concerned are subject to competition
• how other government policies may be affected by the proposed duty suspension (such as trade remedies)
• any circumvention risks due to tariff reclassification

2023 duty suspension window

Between 12 June and 6 August 2023, stakeholders were invited to apply for duty suspensions. As a result, over 120 measures were implemented on 11 April 2024.

The list of implemented suspensions can be accessed by viewing the list of accepted 2023 suspensions applications (ODT, 134 KB).

These suspensions will be in place until 30 June 2026, with a review on possible extension occurring before this date. Further details on this review will be announced in due course.

2021 duty suspension window

Between 1 June and 31 July 2021, stakeholders were invited to submit applications in the UK’s first duty suspension application window. As a result, over 100 measures were implemented on 1 January 2023 with an original expiry date of 31 December 2024.

The list of implemented suspensions can be accessed by viewing the list of accepted 2021 suspensions applications (ODT, 65.3 KB).

Between 8 May and 3 July 2024, the public were invited to submit objections on the proposed extension of these measures until June 2026. Having considered these responses, the government has announced that all suspensions granted through the 2021 application window have been extended to 30 June 2026.

A summary of responses and the government response can be accessed via the review of extending the UK’s 2021 Duty Suspensions (PDF, 320 KB).

Coronavirus (COVID-19) critical products

On 1 January 2021, the UK implemented tariff suspensions on a number of medical items critical in the response to COVID-19.

Three suspensions were expired for goods where there have been no imports under the suspensions (5603 91 10, 2905 44 11 00 and 2905 44 99 00). This was based on HMRC raw customs data for the period January 2021 to August 2022.

In an effort to provide continuity for businesses and ease pressures on the NHS, the government has extended these suspensions until 31 December 2028.

• List of tariff suspensions on medical and pharmaceutical goods (ODT, 50.7 KB)

Sunflower-seed oil

On 1 January 2023, a tariff suspension on sunflower-seed oil was implemented in response to supply chain disruption. The government has reassessed this measure, including reviewing trade data and engagement with industry. As the risk of supply chain disruption remains present, the expiry date for this suspension has been extended from 31 December 2024 to 30 June 2026. Any further extension of this suspension will be reviewed ahead of its expiry.

Current ATQs

The UK currently has 6 existing ATQs:

• 5 ATQs for fish products
• 1 ATQ for raw cane sugar

Read more detail on these products:

• List of autonomous tariff quotas (ODT, 29.6 KB)

ATQs for fish products

On 1 January 2021, the UK implemented 5 ATQs relating to fishery products following its departure from the EU. These measures were reviewed later that year, and 4 ATQs were maintained at existing volumes as a result. ATQ order number 05.2794 relating to shrimps and prawns of the species Pandalus borealis, and Pandalus montagui, was increased to 6,500 tonnes.

Following a further assessment of these measures in 2024, the government has decided to maintain all 5 ATQs at existing volumes in 2025. An announcement will be made in due course to confirm the details of fishery ATQs for 2026 and subsequent years. Relevant stakeholders from the fisheries sector will be engaged with to inform these considerations.

ATQ for raw cane sugar

On 1 January 2021, the UK implemented an ATQ on raw cane sugar, following its departure from the EU. Following subsequent reviews of this ATQ in 2021, 2023 and 2024, we maintained the volume level of this ATQ at 260,000 tonnes and the UK Global Tariff (UKGT) rate at the same level (£280 per tonne for raw cane sugar for refining).

In coming to this decision, a range of stakeholder views were taken into account alongside internal analysis. The government is mindful of the evidence it received on the functioning of the sugar market and the importance of long-term contracts within this market.

Other factors considered included the potential impacts on consumers, producers, exporters and imports, and the UK’s wider strategic trade and development objectives.

Previous consultations and stakeholder engagement

• consideration of the raw cane sugar ATQ volume in 2023 (ODT, 8.7 KB)
• consideration of the raw cane sugar ATQ volume in 2024

2025 review of ATQ for raw cane sugar

The government is now reviewing the ATQ and related considerations for 2026 and subsequent years. Between 21 January and 18 March 2025, the government sought evidence from interested stakeholders through a targeted stakeholder engagement exercise. This engagement period has now ended.

In coming to the decision for 2026 and subsequent years, the government will consider:

• stakeholder responses to the stakeholder engagement exercise
• existing evidence and internal government analysis
• a range of factors, including potential impacts on consumers, producers and the UK’s wider strategic trade objectives

The government will announce the outcome of this review in due course.

UK Global Tariff

Find more guidance on tariffs on goods imported into the UK. This page also sets out how you can provide feedback on the tariff.

Contact

For queries about tariff suspensions or ATQs, contact tariffsuspensions@businessandtrade.gov.uk.