UK Trade Tariff: duty suspensions and tariff quotas

Duty suspensions and tariff quotas

Duty suspensions are designed to help UK and Crown Dependency 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 the 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.

Current suspensions and quotas

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.

A number of EU Autonomous Tariff Quotas (ATQs) have also been transitioned into tariff suspensions in the UK’s independent suspensions regime. This means that there is no volume limit for the reduced rate applied to these goods. This includes some fish products, which previously had ATQs applied to them under the EU regime.

All current duty suspensions rolled over from the EU regime, including EU ATQs changed to duty suspensions, will be extended beyond 31 December 2021. This will not apply where the UK Global Tariff (UKGT) rate is already 0%. As such, there is no need to apply for these during the 2021 application window. All current ATQs – 5 on fish and one on raw cane sugar – will be reviewed separately.

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. These suspensions apply for an initial period of 12 months subject to review. All products listed by the World Health Organization in June 2020 as COVID-19 critical are able to enter the UK tariff free. These tariff suspensions will be reviewed ahead of their expiry on 31 December 2021 to determine whether they are still required: