Duty suspensions and tariff quotas
Last updated 28 August 2024
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
Between 8 May and 3 July 2024, the previous government invited stakeholders to apply for new suspensions. In a separate but concurrent process, stakeholders were invited to provide views on existing suspensions that are due to expire on 31 December 2024.
These processes have now closed. The list of products on which new suspensions have been applied for can be accessed by viewing the Notice of UK duty suspensions: 2024 application window (ODS, 17.3 KB).
The wider public are invited to submit any objections they might have on the proposed new suspensions via the objections form.
The list published in the objections window is not an indication of whether an application has been successful. The government will confirm the outcome of all applications received in due course.
The criteria and examples of the wider considerations the government will consider when assessing applications are set out below.
If you have any issues or concerns with your application, please contact the Tariff Suspensions Team at tariffsuspensions@businessandtrade.gov.uk.
How applications for new suspensions will be assessed in 2024
Applications need 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 taken 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.
Applications must meet these criteria. If these criteria are not met, your application will be rejected.
Tariff suspensions are designed to help UK and Crown Dependency businesses remain competitive in the global marketplace. They do this by suspending, either in whole or in part, UK Global Tariff import duties on certain goods, normally those used as inputs into domestic production processes.
When assessing applications, the government will take into account relevant considerations. These will include:
- international arrangements to which the UK is a party (for example, free trade agreements)
- factors such as:
- the interests of consumers in the United Kingdom
- the interests of producers in the United Kingdom of the goods concerned
- the desirability of maintaining and promoting the external trade of the United Kingdom
- the desirability of maintaining and promoting productivity in the United Kingdom
- 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
Outcome of the 2023 duty suspension window
The previous government invited applications for duty suspensions between 12 June and 6 August 2023. A total of 245 applications were received.
The full list of all products and HS commodity code classifications on which suspensions were considered can be accessed by viewing the Notice of UK duty suspensions: 2023 application window (ODS, 28.0 KB).
The outcome of these applications have now been carefully considered.
The list of implemented suspensions can be accessed by viewing the List of accepted 2023 suspensions applications (ODT, 134 KB).
The suspensions took effect on 11 April 2024. They 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.
All applicants have been individually updated directly on the outcome of their applications.
Outcome of the 2021 duty suspension window
The previous government invited applications for duty suspensions between 1 June and 31 July 2021. As a result, over 100 measures were implemented on 1 January 2023.
The majority of these measures are in force until 31 December 2024. Between 8 May and 3 July 2024, the previous government invited objections from the public on extending these measures until June 2026.
Coronavirus (COVID-19) critical products
The previous government implemented tariff suspensions on a number of medical items critical in the response to COVID-19 on 1 January 2021. 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, these suspensions are now extended until 31 December 2028.
Sunflower-seed oil
The previous government implemented a tariff suspension on sunflower-seed oil on 1 January 2023 in response to supply chain disruption. This measure is in effect until 31 December 2024. 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
Four ATQs for fish products will continue at current volume levels until 31 December 2024. These will be reviewed ahead of that date.
ATQ order number 05.2794 is set at 6,500 tonnes for 2024.
ATQ for raw cane sugar
The previous government implemented an Autonomous Tariff Quota (ATQ) on raw cane sugar on 1 January 2021 following its departure from the EU. Following a subsequent review of all UK ATQs in 2021, the volume level of this ATQ was maintained at 260,000 tonnes.
Consideration of the raw cane sugar ATQ volume for 2023
In the context of recent domestic supply challenges and significant increases in sugar prices, a range of stakeholders were reached out to in autumn 2023 and information was welcomed from any interested stakeholders via contact details provided on GOV.UK. This was to understand any issues in the UK sugar market and to consider potential mitigations that the previous government could take in 2023.
A total of 8 responses were received in total, providing information from a range of stakeholders who have an interest in this area, including representatives from the industry and from those representing consumer and retail interests.
Whilst the responses received reflected the different interests of stakeholders, there were some common themes. These are summarised as:
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the relatively poor UK and European sugar beet harvests in 2022 led to increased imports of raw cane sugar in 2023. Currently, the harvest outlook for the 2023 to 2024 season is more positive
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world sugar prices are high which is pushing up prices in the UK and the EU. The relatively smaller 2022 harvest in the UK and the EU, which has resulted in higher-than-normal imports to meet demand, has caused the European price to rise even above the world price level. Some stakeholders also noted the impact of tariff policy on prices
Overall, there were varying views on the proposed options for action in this area in 2023. There was no consensus on the preferred approach. Some stakeholders were in favour of providing greater access for tariff-free sources of sugar, and some were in favour of an uplift to the ATQ. Some were in favour of both. Others were opposed to any change and cited concerns about the impact on domestic production, other producers (for example, in developing countries) or standards. There was also no consensus on the impact any such change would have on consumer prices.
In coming to a decision, the previous government took into account the stakeholder views received as part of this process.
On the basis of these considerations, the previous government decided to maintain the sugar ATQ for 2023 at the existing level of 260,000 tonnes.
Consultation on the ATQ for raw cane sugar and related considerations
Following a commitment in 2021 to review the ATQ volume by the end of 2024, the previous government launched a public consultation on the autonomous tariff quota (ATQ) for raw cane sugar and related considerations. This consultation has now closed and the government is aiming to announce a decision in summer 2024.
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.