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.

 

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 

The 2024 window to apply for duty suspensions is now open. The deadline to submit applications is 11:59pm on Wednesday 3 July 2024.

Before starting your application, we strongly recommend you read our 2024 Duty Suspensions Application Guidance (PDF610 KB37 pages).

This document will provide you with information on tariffs and duty suspensions, as well as a step-by-step guide on how best to fill out your application.

This year the government is inviting stakeholders to apply for new suspensions, and in a separate but concurrent process, to provide views on existing suspensions that are due to expire on 31 December 2024.

To apply for a new suspension, please complete the application form for new suspensions.

To provide your views on the extension of an existing suspension that is due to expire on 31 December 2024, please complete the application form for extension of suspensions.

Join the DBT Teams Live event at 10:45am to 11:30am on Wednesday 15 May 2024 to hear more about the 2024 duty suspensions application window.

If you have any issues or concerns when completing your application, please contact the Tariff Suspensions Team at tariffsuspensions@businessandtrade.gov.uk.

 

Read the full article here.

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