Statutory guidance

Temporary import tariff rates and quotas after no-deal Brexit

The temporary non-preferential tariff rates and tariff-rate quotas (TRQ) on imports if the UK leaves the EU with no deal.

This publication was withdrawn on

Now the Withdrawal Agreement has passed, the content of this page is no longer relevant.

During the transition period you can find current tariffs in the Trade Tariff tool.

Documents

Details

This document is a draft. A final version will be uploaded with the legislation which is subject to Parliamentary approval.

If the UK leaves the EU with no deal, you may need to pay different rates of customs duty (tariffs) on imports into the UK from the EU and the rest of the world. The temporary rates would be in place for up to 12 months. The government will then introduce a permanent tariff regime following a public consultation.

Non-preferential tariff rates (‘Most Favoured Nation’)

If your goods are not listed in the document on this page, you will not have to pay customs duty (tariff) when importing them into the UK.

To find descriptions and tariff rates for all commodities check the tariff reference document.

If there is no trade agreement between the UK and another country after Brexit, you will have to trade with that country under World Trade Organization (WTO) rules.

WTO rules state that the same trading terms must be applied to all countries, unless there is a trade agreement between 2 or more countries. This is known as Most Favoured Nation treatment.

Most Favoured Nation means that the UK cannot offer better trading terms to one country and not another, unless it has a trade agreement that allows it to do so.

Tariff-rate quotas of duty

If a tariff-rate quota applies, you can apply to import a limited amount at a reduced rate of customs duty.

Search for the tariff-rate quota order number in the TRQ Reference Document.

Find out more about the legal classification and rates of customs duty (tariffs) on imports if the UK leaves the EU with no deal.

Updates to this page

Published 13 March 2019
Last updated 8 October 2019 + show all updates
  1. Updated with new preferential tariff rates.

  2. Removed xls, replaced ods, updated descriptions, edited figures

  3. First published.

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