UK Trade Tariff: duty suspensions and autonomous tariff quotas

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 and quotas

Find the current duty suspensions and quotas using the Trade Tariff lookupLookup toolTool.

Duty suspensions for products which previously existed in the UK under the the EU suspensions 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 the EU’s July 2020 update to ensure continuity for UK businesses.

A number of EU 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 the EU regime, including regime, including EU  ATQs changed changed to duty suspensions, are extended until 31 August 2024.

Outcome

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ATQ laterreview

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Apply for a new duty suspension

The government invited applications for duty suspensions between 1 June and 31 July 2021. The 2021 application window is now closed.

Additional application opportunities for duty suspensions will open in 2022.

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• UK 2022.

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  Current ATQs

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  • one ATQ forthe rawrequest caneis sugar

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• any Actcircumvention 2018risks anddue to tariff reclassification
• the Public Sector Equality Duty.

ATQs

A forNotice fishof products

Four ATQs forthe fishapplications productsthat havewere beenmade continuedduring atthe current2021 volumeapplications levelswindow untilhas 31been Decemberpublished. 2024.UK Theseand Crown Dependency businesses will be reviewedable aheadto ofobject thatto date.any requests.

TheApplication remaining ATQ foroutcomes fishwill productsbe (orderannounced no.in 05.2794)due hascourse, increasedwith tosuspensions 6,500granted tonnesas fora 2022.result This ATQ willof besuccessful reviewedapplications beforecoming 31into Decemberforce 2022.shortly Informationafter.

Notice on the outcome of thatrequests reviewfor willduty besuspensions availableand aheadinvitation ofto thatobject date.

ATQto forthese raw cane sugarrequests

The ATQ forCheck rawthe caneUK sugarduty hassuspensions: beennotice continuedof atrequests its2021 currentfor:

• applications volumefor levelduty (260,000suspensions tonnes)that untilwere 31made Decemberduring 2024.the It2021 willwindow
• the beinvitation reviewedto aheadobject ofto thatthese date.
  requests

Contact us

For queries about tariff suspensions or ATQs, contact TariffSuspensions@trade.gov.uk.