Hm Treasury
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.
Apply for a new duty suspension
There will be further opportunities to apply for tariff suspensions in 2024. Further information, including dates of the application window, guidance, and methods to apply, will be announced in due course.
Outcome of the 2023 duty suspension window
The 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 HScommodity code classifications on which suspensions were considered is accessible below:
- Notice of UK duty suspensions: 2023 application window (ODS, 28.0 KB)
The government has now carefully considered the outcome of these applications and would like to thank applicants for applying. The list of suspensions that the government will shortly implement as a result of the 2023 application process is accessible below:
The suspensions are expected to take 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 will be individually updated on the outcome of their applications directly.
How we assessed applications in 2023
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 inRegulation 8(4) of the Customs Tariff (Suspension of Import Duty Rates) (EUExit) 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 theUKor Crown Dependencies, not produced in sufficient quantities, or production should be temporarily insufficient. (Products other than raw products are taken to be produced in theUKor a?Crown Dependency?if they are partly or wholly manufactured in theUKor aCrown Dependency. Simple assembly operations, repacking products, or preparing products for shipment or transportation would not normally be considered production processes)
We strongly recommended you ensured your application met these criteria. If these criteria were not met, your application might not have been considered.
Tariff suspensions are designed to helpUKandCrown Dependencybusinesses remain competitive in the global marketplace. They do this by suspending, either in whole or in part,UKGlobal Tariff import duties on certain goods, normally those used as inputs into domestic production processes.
When assessing applications, the government also took into account relevant considerations. These included:
- international arrangements to which theUKis 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.
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 theEUsuspensions regime have been carried over into the UKs independent regime. They have been retained, provided they came into force before, or as part of, theEUs July 2020 update to ensure continuity for UK businesses.
All current duty suspensions rolled over from theEUregime, includingEUATQschanged to duty suspensions, are extended until 31 December 2028.
Outcome of the 2021 duty suspension window
The 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 government will review these suspensions ahead of their expiry on December 31 2024. More details on this review will be announced in due course.
Coronavirus (COVID-19) critical products
The UK 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.
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