Guidance

Notice to Traders 15/26 - Imports of Sugar under Statutory Instrument 2020 No. 1432

Published 4 March 2026

Introduction

This notice is to inform you of the sugar import quotas. Details of the quotas and quantities available are shown at Annex 1.

The application period

You may submit your application for a licence between 1 March 2026 and 5pm on 6 March 2026.

It is your responsibility to ensure that your application and all supporting documentation is correct at the time of submission.

We will reject any applications, securities or proof of trade received after 5pm on 6 March 2026.

We advise you to use the latest version of the application form. You can submit your licence applications by email to trader@rpa.gov.uk. 

Proof of Trade – order numbers 05.4318, 05.4320, 05.4321, 05.4326, 05.4327

If this is your first application of the quota year you must provide evidence to prove that you have imported at least 25 tonnes of sugar during:

• the 12-month period ending two months before the first application can be submitted for the quota year (1 July 2024 to 30 June 2025)
• the 12-month period immediately before that (1 July 2023 to 30 June 2024)

You must also be established, and registered for VAT, in the UK.

Proof of Trade – order number 05.4324 (Albania)

If this will be your first application of the quota year you must provide evidence to prove that you have imported at least 25 tonnes of sugar during:

• the 12-month period ending two months before the first application can be submitted for the quota year (17 September 2024 to 16 September 2025)
• the 12-month period immediately before that (17 September 2023 to 16 September 2024)

You must also be established, and registered for VAT, in the UK.

Proof of trade can be submitted on a spreadsheet detailing the following:

• entry number
• date of entry
• CN code of the product imported
• quantity imported
• licence number (if applicable)

Licence security

Your licence application must be accompanied by a security as detailed in Annex 1.

Licence validity

Your licence will be valid from 1 April 2026 until the end of the 2025/2026 quota year, 30 September 2026.

However, licences under order number 05.4324 (Albania) will be valid from 1 April 2026 until the end of the 2026 quota year, 31 December 2026.

Release of security

Security against the main electronic licence (excluding extracts) will be released automatically upon attribution of at least 95% of the licence quantity.

Export certificate

For imports under tariff rate quota order number 05.4318 the goods must be accompanied by an export certificate issued by the Ministry of Development, Industry, Trade and Services in Brazil, certifying that the goods originate from Brazil.

This requirement came into effect from 1 October 2024.

Authority

You can find details of the arrangements in Statutory Instrument 2020/1432.

You can access Statutory Instruments electronically by visiting the UK’s Legislation website. We are not responsible for the accuracy or completeness of this website. Whilst every care has been taken in producing this guidance, the Statutory Instrument as published is definitive.

Questions

If you have any questions about this notice please:

• call the Trader team on 03300 416500, or
• email us at trader@rpa.gov.uk

Annex 1

Sugar under CN Code 1701 1310 or 1701 1410 imported at a reduced rate of duty as follows:

Country of Origin	Order Number	Quantity available (kg)
Brazil	05.4318	46,571,000
Countries other than Member States of the European Union	05.4320	31,416,000

For this quota (CN Code 1701 1310 or 1701 1410) you must lodge a security of £20 per tonne.

For order number 05.4318, box 8 of your application you must:

• state the country of origin of the product
• select ‘Yes’, as licences will carry an obligation to import from the country stated

In box 11 you should state:

• the amount of security expressed in UKP (£)
• the type of security, for example ‘block guarantee’, ‘cash’ or ‘single transaction guarantee’
• the trader number of the block guarantee holder if you are using another trader’s block guarantee

Box 20 of your application must contain:

• Statutory Instrument 2020 No. 1432
• Order Number 05.4318 or 05.4320

Sugar under CN Code 1701 imported at a zero rate of duty as follows:

Country of Origin	Order Number	Quantity available (kg)
India	05.4321	4,159,000

For this quota (CN Code 1701) you must:

• ensure that you can obtain the required export documentation from the Agricultural and Processed Food Products Export Development Authority [APEDA] in India.
• lodge a security of £20 per tonne.

In box 11 you should state:

• the amount of security expressed in UKP (£)
• the type of security, for example ‘block guarantee’, ‘cash’ or ‘single transaction
  guarantee’
• the trader number of the block guarantee holder if you are using another trader’s block guarantee

In box 8 of your application you must:

• state the country of origin of the product
• select ‘Yes’, as licences will carry an obligation to import from the country stated

Box 20 of your application must contain:

• Statutory Instrument 2020 No. 1432
• Order Number 05.4321

Sugar under CN Codes 1701 and 1702 imported with a reduced rate of duty as follows:

Country of Origin	Order Number	Quantity available (kg)
Albania	05.4324	136,000
Serbia	05.4326	24,652,000
Northern Macedonia	05.4327	953,000

• For this quota (CN Codes 1701 and 1702) you must lodge security of £17 per tonne:

In box 8 of your application you must:

• state the country of origin of the product
• select ‘Yes’, as licences will carry an obligation to import from the country stated

In box 11 you should state:

• the amount of security expressed in UKP (£)
• the type of security, for example ‘block guarantee’, ‘cash’ or ‘single transaction guarantee’
• the trader number of the block guarantee holder if you are using another trader’s block guarantee

Box 20 of your application must contain:

• Statutory Instrument 2020 No. 1432
• Order Number 05.4324, 05.4326 or 05.4327

Annex 2

Checklist for your reference prior to submission of a sugar import licence application

Presenting a correct application will assist us in processing your quota import licence.

Before submitting your application, check the following details:

• Is the quota order number correct for the commodity code and country, which you have applied for?
• Is the rate of security you used correct?
• Does the security amount calculated cover the quantity applied for?
• Is it the correct description against the required commodity (CN) code?
• Has your proof of trade and a valid VAT certificate been supplied / submitted for the current quota year?
• Is the form signed and dated by an authorised individual?