UK Trade Tariff: duty suspensions and autonomous tariff quotas

Last updated 30 October 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, stakeholders were invited to apply for new suspensions. 96 applications were received, covering over 170 products.

Between 28 August and 25 September 2024, the government ran a 4-week objections window.

The government published a list of all products and HS commodity code classifications on which suspensions are being considered as a result of this year’s application process. The wider public were invited to submit any objections they had on the requested suspensions.

The objections window has now closed, but the list is still accessible below.

• Notice of UK duty suspensions: 2024 application window (ODS, 17.5 KB)

The list is not an indication of whether an application has been successful. The government expects to confirm the outcome of all applications in early 2025.

The government is currently considering objections that have been received as part of an assessment process. While individual objections will not be publicly disclosed, the government may reach out to applicants if any further clarification of, or information related to, their application is required.

An objection to an application does not automatically lead to a rejection of that application. All objections are being considered alongside all other information, where the government is taking into account the core criteria and any other relevant considerations.

The criteria and examples of the wider considerations the government will consider when assessing applications are set out below.

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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

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.

Outcome of the 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

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, we maintained the volume level of this ATQ at 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, a public consultation was run on the autonomous tariff quota (ATQ) for raw cane sugar and related considerations. The consultation received domestic and international interest, and 12 responses were received from a range of stakeholders. This included responses from representatives of the sugar industry, foreign governments and other interest groups. You can read the summary of responses and the government response.

In coming to a 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.

The government has decided to maintain the raw cane sugar ATQ for 2025 at the existing volume of 260,000 tonnes and maintain the UK Global Tariff rate at the same level (£280 per tonne for raw cane sugar for refining) to minimise disruption to the sugar market in the short term and balance other concerns. 

The government will make an announcement in due course on the process for determining the ATQ and related considerations for 2026 and subsequent years.

Access the previous consideration of the raw cane sugar ATQ volume in 2023 (ODT 9 KB).

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.