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.
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 August 2024.
Apply for a new duty suspension
The 2023 application window for new duty suspensions has now closed. The deadline for applications was 11:59pm on Sunday 6 August 2023. The government has received 245 applications.
A 4-week objections window will be launched on this page in September 2023. The government will publish a list of all products and HS commodity code classifications on which suspensions are proposed as a result of this years application process. The criteria and examples of the wider considerations the government will consider when assessing applications are set out below. The wider public are invited to submit any objections they might have on the proposed suspensions.
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.
Continue to monitor this page for updates or subscribe to get emails alerts for this page.
How we will assess applications in 2023
Applications submitted as part of this process need to meet both of the following criteria:
- The product you are seeking a suspension on should not be not traded between persons who are related parties (defined in Regulation 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 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 aCrown Dependency. Simple assembly operations, repacking products, or preparing products for shipment or transportation would not normally be considered production processes).
We strongly recommend you ensure your application meets these criteria. If these criteria are not met, your application may not be considered.
Tariff suspensions are designed to help UK andCrown 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 also take into account relevant considerations. These may 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 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.
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. In October 2021, the government also introduced additional suspensions on 14 COVID-19 vaccine components. The government has extended the suspension of import duties for the majority of these products until 31 December 2023. Three suspensions will expire for goods where there have been no imports under the suspensions (5603 91 10, 2905 44 11 00 and 2905 44 99 00). This is based on HMRC raw customs data for the period January 2021 to August 2022.
Sunflower-seed oil
The UK government will implement a tariff suspension on sunflower-seed oil on 1 January 2023 in response to supply chain disruption. This measure will take effect until 31 December 2024.
Current ATQs
The UK currently has 6 existing ATQs:
- 5ATQsfor fish products
- oneATQfor raw cane sugar
Read more detail on these products: