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 or Crown Dependency importer 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 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. We received 96 applications, 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 andHScommodity code classifications on which suspensions are being considered as a result of this years 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.
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 we will assess applications for new suspensions 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) (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 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, the 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 theUKis 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 theList 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 UKs first duty suspension application window. As a result, over 100 measures were implemented on 1 January 2023.
The list of implemented suspensions can be accessed by viewing the List of accepted 2021 suspensions applications(ODT,65.3 KB).
The majority of these measures are in force until 31 December 2024. Between 8 May and 3 July 2024, the public were invited to submit objections on the extension of these measures until June 2026. The government is currently considering extension of these suspensions alongside any objections received.
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, these suspensions are now extended until 31 December 2028.