Guidance

UK Trade Tariff: duty suspensions and autonomous tariff quotas

Temporary duty suspensions and autonomous tariff quotas for importing goods into the UK.

From:
Department for Business and Trade, HM Treasury and HM Revenue & Customs
Published
6 August 2012
Last updated
30 October 2024 — See all updates

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 the EU suspensions regime have been carried over into the UK’s 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 

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 and HS commodity code classifications on which suspensions are being considered as a result of this year’s 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) (EU Exit) 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 considered 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 the UK is 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 the list 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 UK’s first duty suspension application window. As a result, over 100 measures were implemented on 1 January 2023 with an original expiry date of 31 December 2024.

The list of implemented suspensions can be accessed by viewing the list of accepted 2021 suspensions applications (ODT, 65.3 KB).

Between 8 May and 3 July 2024, the public were invited to submit objections on the proposed extension of these measures until June 2026. Having considered these responses, the government has announced that all suspensions granted through the 2021 application window have been extended to 30 June 2026.

A summary of responses and the government response can be accessed via the review of extending the UK’s 2021 Duty Suspensions (PDF, 320 KB).

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, the government has extended these suspensions until 31 December 2028.

Sunflower-seed oil

On 1 January 2023, a tariff suspension on sunflower-seed oil was implemented in response to supply chain disruption. The government has reassessed this measure, including reviewing trade data and engagement with industry. As the risk of supply chain disruption remains present, the expiry date for this suspension has been extended from 31 December 2024 to 30 June 2026. Any further extension of this suspension will be reviewed ahead of its expiry.

Current ATQs

The UK currently has 6 existing ATQs:

  • 5 ATQs for fish products
  • 1 ATQ for raw cane sugar

Read more detail on these products:

ATQs for fish products

On 1 January 2021, the UK implemented 5 ATQs relating to fishery products following its departure from the EU. These measures were reviewed later that year, and 4 ATQs were maintained at existing volumes as a result. ATQ order number 05.2794 relating to shrimps and prawns of the species Pandalus borealis, and Pandalus montagui, was increased to 6,500 tonnes.

Following a further assessment of these measures in 2024, the government has decided to maintain all 5 ATQs at existing volumes in 2025. An announcement will be made in due course to confirm the details of fishery ATQs for 2026 and subsequent years. We will engage with relevant stakeholders from the fisheries sector to inform these considerations.

ATQ for raw cane sugar

The previous government implemented an autonomous tariff quota (ATQ) on raw cane sugar on 1 January 2021 following its departure from the EU. Following a subsequent review of all UK ATQs in 2021, we maintained the volume level of this ATQ at 260,000 tonnes.

Following a commitment in 2021 to review the ATQ volume by the end of 2024, a public consultation was run on the autonomous tariff quota (ATQ) for raw cane sugar and related considerations. The consultation received domestic and international interest, and 12 responses were received from a range of stakeholders. This included responses from representatives of the sugar industry, foreign governments and other interest groups. You can read the summary of responses and the government response.

In coming to a decision, a range of stakeholder views were taken into account alongside internal analysis. The government is mindful of the evidence it received on the functioning of the sugar market and the importance of long-term contracts within this market. Other factors considered included the potential impacts on consumers, producers, exporters and imports, and the UK’s wider strategic trade and development objectives.

The government has decided to maintain the raw cane sugar ATQ for 2025 at the existing volume of 260,000 tonnes and maintain the UK Global Tariff rate at the same level (£280 per tonne for raw cane sugar for refining) to minimise disruption to the sugar market in the short term and balance other concerns. 

The government will make an announcement in due course on the process for determining the ATQ and related considerations for 2026 and subsequent years.

Access the previous consideration of the raw cane sugar ATQ volume in 2023 (ODT 9 KB).

UK Global Tariff

Find more guidance on tariffs on goods imported into the UK. This page also sets out how you can provide feedback on the tariff.

Contact us

For queries about tariff suspensions or ATQs, contact tariffsuspensions@businessandtrade.gov.uk.

Updates to this page

Published 6 August 2012
Last updated 30 October 2024 + show all updates

  1. Guidance updated to reflect the outcome of the government's review of tariff suspensions granted in the 2021 application window, the tariff suspension on sunflower-seed oil, and 5 fishery ATQs. The raw cane sugar ATQ section has been updated to make previous considerations made in 2023 accessible.

  2. Section 'Consultation on the ATQ for raw cane sugar and related considerations' updated to include a link to the summary of responses and government response.

  3. Guidance updated to reflect closing of the objections window that ran from 28 August 2024 to 25 September 2024.

  4. Minor update to correct a description in the '2024 notice of UK duty suspension applications: 2024 application window'.

  5. Minor updates to correct a description and a commodity code in the 2024 notice of UK duty suspension applications.

  6. Page updated to publish the notice of products applied for.

  7. Guidance updated to reflect closing of new suspensions window that ran from 8 May 2024 to 3 July 2024.

  8. Added lines to say that the upcoming general election does not affect your ability to apply for tariff suspensions during the 2024 application window or to participate in the consultation on the extension of the 2021 suspensions.

  9. Section on raw cane sugar consultation updated to indicate when decision due on ATQ volume.

  10. Updated to feature a new 2024 tariff suspensions window.

  11. Revision of ' ATQ for raw cane sugar' section including link to consultation.

  12. Page updated to reflect announcement of 2023 duty suspension window outcome.

  13. Updating the extensions of current duty suspensions to 31 December 2028.

  14. Updating the extensions of current duty suspensions to 31 August 2028.

  15. 'ATQ for raw cane sugar' summary has been updated

  16. 'Apply for a new duty suspension' section updated with information on the government's process for considering objections to applications.

  17. 'Apply for a new duty suspension' section updated to reflect closing of objections window.

  18. Apply for a new duty suspension section updated to reflect opening of objections window. Spreadsheet added for 'Notice of UK duty suspensions: 2023 application window'.

  19. Removed ATQ analysis and updated ATQ for raw cane sugar section. Changed numbers to numerical version rather than words.

  20. Updated the 'Apply for a new duty suspension' content, which outlines the governments next steps for received applications.

  21. 'Apply for new duty suspension' section updated as the 2023 application window is now closed.

  22. Details of an online live information session on the 2023 suspension application window at 10:30am on 26 July added to the 'Apply for a new duty suspension' section.

  23. An application form and a guidance document added to the 'Apply for a new duty suspension' section.

  24. New paragraph added to 'Apply for a new duty suspension' section setting out how to apply for new duty suspensions during the 2023 application window.

  25. The guidance under 'Apply for a new duty suspension' has been updated.

  26. UK Global Tariff section added to page.

  27. Removal of fish product quota information for order number 05.2795 as it no longer applies.

  28. Volume of autonomous tariff quota (ATQ) order number 05.2794 for 2023 added to ATQs for fish products section.

  29. The commodity code for SUS_206 has been amended due to a change in commodity code structure by the EU.

  30. Updated the outcome of 2021 duty suspensions. Updated the attached list of tariff suspensions on COVID-19 critical goods. Added an additional section on sunflower-seed oil.

  31. Clarification of comments on the list of business suspensions resulting from the 2021 application window. Natural honey changed to manuka honey in the list.

  32. Updated information on the outcome of the 2021 duty suspension window.

  33. Updates to the autonomous tariff quota (ATQ) sections.

  34. Page updated to include information on 2021 duty suspension applications, and an update on current autonomous tariff quotas.

  35. Updated guidance about the 2021 duty suspension application process.

  36. Linked to more detailed guidance on additional duties on imports from Russia and Belarus

  37. Additional duties on Russian and Belarusian imports to be entered into force on 25 March, with amended product list

  38. Additional duties on Russian and Belarusian imports

  39. Update on ATQ review of fish and raw cane sugar products.

  40. Additional sentence added at end of section 'Duty suspensions and tariff quotas'.

  41. Extension of the suspension of import duties on coronavirus (COVID-19) critical products.

  42. Added the objection form and a link to the notice which lists the requests received in the 2021 application window.

  43. Added guidance link for declaring goods you bring into Northern Ireland 'not at risk’ of moving to the EU. Updated application section to remove forms.

  44. Added subsection on the ATQ review.

  45. Added an accessible version of the application form.

  46. Updated with information about the application window for 2021 duty suspensions between 1 June 2021 and 31 July 2021.

  47. Added a link to the consultation on how the UK duty tariff suspension application process will work.

  48. Additions to links in current suspensions and quotas section, and addition of new section on European Commission Review for duty suspensions.

  49. Updated list of applications for duty suspensions and tarrif quotas, updated links to tariff quota regulations and duty suspension regulations

  50. Updated 'when you can apply' table, links to current suspensions and quotas, and list of duty suspensions expiring on 31 December 2016.

  51. Updated list of duty suspensions expiring on 31 December 2015, added suspension prolongation form and updated list of current suspensions/quotas.

  52. Added links to annual lists of automatic and non-automatic duty suspensions that will be renewed in 2013.

  53. Full update of guide.

  54. First published.

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