UK Trade Tariff: duty suspensions and autonomous tariff quotas
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
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
There will be further opportunities to apply for tariff suspensions in due course. Further information, including dates of the application window, guidance, and methods to apply, will be announced on this page.
Continue to monitor this page for updates or subscribe to get emails alerts for this page.
Outcome of the 2024 duty suspension window
Stakeholders were invited to apply for new suspensions between 8 May and 3 July 2024. We received 96 applications, covering over 170 products.
The full list of all products and Harmonised System (HS) commodity code classifications on which suspensions were considered as a result of this year’s application process can be accessed by viewing the Notice of UK duty suspensions: 2024 application window (ODS, 17.5 KB).
The list of suspensions that the government will shortly implement can be accessed by viewing the List of tariff suspensions resulting from the 2024 application window (ODT, 44 KB).
The suspensions are expected to take effect on 27 April 2025. They will be in place until 30 June 2027, with a review on possible extension occurring before this date.
All applicants will be individually updated on the outcome of their applications directly.
How we assessed applications for new suspensions in 2024
Applications submitted as part of this process needed 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.
If your application did not meet these recommended criteria, it may not have been considered.
When assessing applications, the government also took into account relevant considerations. These included:
- 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.
2025 review of fish and shellfish ATQs
The government is now reviewing fish and shellfish ATQs and related considerations for 2026 and subsequent years. Between 24 April and 19 June 2025, the government sought evidence from interested stakeholders through a targeted stakeholder engagement exercise. This engagement period has now ended.
In coming to a decision for 2026 and subsequent years, the government will consider:
- data and evidence submitted by stakeholders as part of this engagement exercise
- existing evidence and internal government analysis
- a range of factors such as potential impacts on domestic consumers and producers, and the UK’s wider strategic trade objectives
The government will announce the outcome of this review in due course.
ATQ for raw cane sugar
On 1 January 2021, the UK implemented an ATQ on raw cane sugar, following its departure from the EU. Following subsequent reviews of this ATQ in 2021, 2023 and 2024, we maintained the volume level of this ATQ at 260,000 tonnes and the UK Global Tariff (UKGT) rate at the same level (£280 per tonne for raw cane sugar for refining).
In coming to this 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.
Previous consultations and stakeholder engagement
- consideration of the raw cane sugar ATQ volume in 2023 (ODT, 8.7 KB)
- consideration of the raw cane sugar ATQ volume in 2024
2025 review of ATQ for raw cane sugar
The government is now reviewing the ATQ and related considerations for 2026 and subsequent years. Between 21 January and 18 March 2025, the government sought evidence from interested stakeholders through a targeted stakeholder engagement exercise. This engagement period has now ended.
In coming to the decision for 2026 and subsequent years, the government will consider:
- stakeholder responses to the stakeholder engagement exercise
- existing evidence and internal government analysis
- a range of factors, including potential impacts on consumers, producers and the UK’s wider strategic trade objectives
The government will announce the outcome of this review in due course.
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
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'ATQs for fish products' section updated as stakeholder engagement exercise has now closed.
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Section 'ATQs for fish products' updated to include a stakeholder engagement exercise open from 24 April 2025 to 19 June 2025.
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Updated to include information about the outcome of the 2024 duty suspension window and to confirm that there will be further opportunities to apply for tariff suspensions in due course.
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'ATQ for raw cane sugar' section updated to reflect the end of 2025 call for evidence.
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‘ATQ for raw cane sugar' section updated to reflect the start of a stakeholder engagement exercise open from 21 January 2025 to 18 March 2025.
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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.
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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.
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Guidance updated to reflect closing of the objections window that ran from 28 August 2024 to 25 September 2024.
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Minor update to correct a description in the '2024 notice of UK duty suspension applications: 2024 application window'.
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Minor updates to correct a description and a commodity code in the 2024 notice of UK duty suspension applications.
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Page updated to publish the notice of products applied for.
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Guidance updated to reflect closing of new suspensions window that ran from 8 May 2024 to 3 July 2024.
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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.
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Section on raw cane sugar consultation updated to indicate when decision due on ATQ volume.
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Updated to feature a new 2024 tariff suspensions window.
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Revision of ' ATQ for raw cane sugar' section including link to consultation.
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Page updated to reflect announcement of 2023 duty suspension window outcome.
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Updating the extensions of current duty suspensions to 31 December 2028.
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Updating the extensions of current duty suspensions to 31 August 2028.
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'ATQ for raw cane sugar' summary has been updated
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'Apply for a new duty suspension' section updated with information on the government's process for considering objections to applications.
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'Apply for a new duty suspension' section updated to reflect closing of objections window.
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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'.
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Removed ATQ analysis and updated ATQ for raw cane sugar section. Changed numbers to numerical version rather than words.
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Updated the 'Apply for a new duty suspension' content, which outlines the governments next steps for received applications.
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'Apply for new duty suspension' section updated as the 2023 application window is now closed.
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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.
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An application form and a guidance document added to the 'Apply for a new duty suspension' section.
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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.
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The guidance under 'Apply for a new duty suspension' has been updated.
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UK Global Tariff section added to page.
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Removal of fish product quota information for order number 05.2795 as it no longer applies.
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Volume of autonomous tariff quota (ATQ) order number 05.2794 for 2023 added to ATQs for fish products section.
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The commodity code for SUS_206 has been amended due to a change in commodity code structure by the EU.
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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.
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Clarification of comments on the list of business suspensions resulting from the 2021 application window. Natural honey changed to manuka honey in the list.
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Updated information on the outcome of the 2021 duty suspension window.
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Updates to the autonomous tariff quota (ATQ) sections.
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Page updated to include information on 2021 duty suspension applications, and an update on current autonomous tariff quotas.
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Updated guidance about the 2021 duty suspension application process.
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Linked to more detailed guidance on additional duties on imports from Russia and Belarus
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Additional duties on Russian and Belarusian imports to be entered into force on 25 March, with amended product list
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Additional duties on Russian and Belarusian imports
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Update on ATQ review of fish and raw cane sugar products.
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Additional sentence added at end of section 'Duty suspensions and tariff quotas'.
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Extension of the suspension of import duties on coronavirus (COVID-19) critical products.
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Added the objection form and a link to the notice which lists the requests received in the 2021 application window.
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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.
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Added subsection on the ATQ review.
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Added an accessible version of the application form.
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Updated with information about the application window for 2021 duty suspensions between 1 June 2021 and 31 July 2021.
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Added a link to the consultation on how the UK duty tariff suspension application process will work.
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Additions to links in current suspensions and quotas section, and addition of new section on European Commission Review for duty suspensions.
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Updated list of applications for duty suspensions and tarrif quotas, updated links to tariff quota regulations and duty suspension regulations
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Updated 'when you can apply' table, links to current suspensions and quotas, and list of duty suspensions expiring on 31 December 2016.
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Updated list of duty suspensions expiring on 31 December 2015, added suspension prolongation form and updated list of current suspensions/quotas.
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Added links to annual lists of automatic and non-automatic duty suspensions that will be renewed in 2013.
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Full update of guide.
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First published.