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.

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The UK will leave the EU on 31 October. This page tells you how to prepare for Brexit. It will be updated if anything changes, including if a deal is agreed.

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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.

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.
  1. Step 1 Make sure your business has an EORI number that starts with GB

    You’ll need an Economic Operator Registration and Identification (EORI) number starting with GB to continue importing goods.

    1. Get an EORI number
  2. Step 2 Decide who will make the import declarations

  3. Step 3 Apply to make importing easier

    You can apply to use 'transitional simplified procedures' to reduce the amount of information you need to give at the border.

    1. Register for transitional simplified procedures
    2. Decide what other customs procedures you could use

    You may also be able to use the Common Transit Convention (CTC) to simplify how your goods pass through customs and when you pay customs duties.

    1. Find out if you can use CTC
  4. and Set up a duty deferment account if you import regularly

    Set up a duty deferment account if you want to be able to make one payment of customs duties a month instead of paying for individual shipments.

    You must set one up if you plan to use transitional simplified procedures.

    1. Set up a duty deferment account
  5. Step 4 Check the rate of tax and duty you’ll need to pay

    You’ll need to pay customs duties and VAT on all imports.

    1. Find out the rate of customs on imports after Brexit
    2. Check when you'll need to account for and pay VAT

    You’ll also need to pay excise duties if you’re importing alcohol, tobacco or biofuels.

    1. Find out the rate of excise duty on imports
  6. Step 5 Check what you need to do for the type of goods you import

  7. Step 6 Get help and support