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 removing or reducing import duties on specific goods, normally those used in production processes, for a defined period.
These suspensions do not apply to other duties that may be chargeable like VAT or trade remedy duties, such as anti-dumping duty.
Duty suspensions allow unlimited quantities of the goods in scope 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 in scope of suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate, subject to any conditions that apply.
When more than one tariff concession applies, importers will wish to ensure that their goods are imported at the most advantageous rate.
Read guidance on declaring goods ‘not at risk’ of moving to the EU if you are importing goods in scope of a duty suspension or an ATQ into Northern Ireland.
Current duty suspensions
You can find current duty suspensions using the trade tariff lookup tool. A full list of existing suspensions and their expiry dates is available in the tariff suspension reference document.
Application window for new duty suspensions: 2026 to 2027
The 2026 to 2027 window to apply for duty suspensions will be open from 11 November 2026 to 3 February 2027.
Further information about the application and assessment process will be made available when the window opens on 11 November.
Submit views on the extension of duty suspensions due to expire in 2027
Approximately 90 suspensions are due to expire in 2027. A full list can be found in the tariff suspension reference document. The government has committed to review these suspensions ahead of expiry. A 6-month technical extension has been granted on them until 31 December 2027, providing continuity for businesses whilst the public review is completed and ahead of decisions on possible further extensions.
As part of the review process, the government will invite businesses and other interested parties to submit views on whether the suspensions should be extended beyond 2027. Views are invited either in support of or in opposition to extending specific measures. The window to submit views will be open from 11 November 2026 to 3 February 2027. The government will then consider views that are submitted alongside other available evidence to determine whether extensions should be granted.
Further information about the review process will be made available when the feedback window opens on 11 November 2026.
Outcome of review of duty suspensions due to expire in 2026
Between 26 November 2025 and 4 February 2026, the government sought public views on whether suspensions due to expire on 31 December 2026 should be extended to 31 December 2028. 319 views were submitted on existing individual suspensions (after accounting for withdrawals and out-of-scope responses). 318 views were in favour of the relevant suspensions being extended to 31 December 2028, with only one view opposing a suspension remaining in place on technical grounds.
The government has now considered these views alongside other available evidence and has determined that:
- 269 suspensions will be extended to 31 December 2028, download a full list of the duty suspensions (ODT, 110 KB)
- 23 suspensions will be allowed to expire after 31 December 2026, because of technical reasons that mean these measures no longer have any material effect. The one public view that opposed extension concerned one of these suspensions (on a type of sodium percarbonate) noted that it could expire because it has since been superseded by a broader suspension
Cost of living suspensions: outcome of public call for input on agricultural and food goods, fertilisers and kerosene
The government ran a call for input from 27 May to 24 June 2026, seeking views on potential tariff suspensions on a selection of food items, fertilisers and kerosene (mainly used as heating oil). The government has carefully considered all the responses and evidence provided as part of the call for input, alongside internal analysis. The full list of tariffs that will be suspended under this cost of living package can be found in the list of cost of living tariff suspensions (ODT, 1.2 MB). Suspensions for fertilisers will expire on 31 December 2027, and suspensions for agricultural and food goods and kerosene products will expire on 31 December 2028.
Here is the government’s response to the call for input.
Cost of living suspensions: first agri-food package
On 21 June 2026, the government suspended tariffs on a selection of food products to support households with rising prices as a result of the conflict in the Middle East. This includes:
- some fruits
- fruit juices
- pasta
- cous cous
- tuna
A full list is available in the list of tariff suspensions on agricultural goods (ODT, 52KB). These suspensions expire on 31 December 2028.
Sunflower-seed oil
The government implemented a tariff suspension on sunflower-seed oil in response to supply chain disruption on 1 January 2023. This measure was due to expire on 31 December 2026 and will now be extended to 31 December 2028.
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. With a view to easing pressures on the NHS, these suspensions were extended in 2023 and are due to expire on 31 December 2028. A full list is available in the list of tariff suspensions on medical and pharmaceutical goods (ODT, 50.7 KB).
Previous duty suspension windows
Following the UK’s departure from the EU, the UK has invited stakeholders to apply for duty suspensions on four previous occasions. As a result, over 400 suspensions have been implemented at the request of applicants.
EU rollover suspensions
Duty suspensions which previously existed in the UK under the EU suspensions regime were carried over into the UK’s independent regime in 2021. They were 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 duty suspensions covering products in scope of EU ATQs, remain in place until 31 December 2028.
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 in the list of autonomous tariff quotas (ODT, 246 KB).
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.
These ATQs were subject to review in 2024. As a result, all 5 ATQs were maintained at existing volume levels for the 2025 calendar year while a further review was undertaken to determine the longer-term future of these measures. The outcome of this review follows.
2025 review of fish and shellfish ATQs
In April 2025, the government launched a review to determine the future of these ATQs for 2026 and subsequent years. This process considered evidence from stakeholders through a targeted engagement exercise which concluded in June 2025. Interested parties were also invited to participate via a notice published on this webpage. These responses were considered alongside the government’s internal analysis.
In coming to a decision, the government considered policy options to support the competitiveness and resilience of the UK’s seafood processing industry whilst balancing a range of factors including potential impacts to consumers, producers, and the UK’s strategic trade objectives.
As a result of this process, the ATQs will remain at existing volumes from 1 January 2026. These quotas are intended to be in place until 31 December 2030 and will be subject to review ahead of this date.
The current UK Global Tariff (UKGT) rates for these products will continue to apply. This may be subject to any future review the government may decide to hold.
ATQ for raw cane sugar
On 1 January 2021, the UK implemented an ATQ on raw cane sugar following its departure from the EU. This was informed by a public consultation in 2020.
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 UKGT rate at the same level (£280 per tonne for raw cane sugar for refining).
This ATQ was subject to a further review in 2025. The outcome of this review follows.
2025 review of ATQ for raw cane sugar
In January 2025, the government launched a further review of the raw cane sugar ATQ and related considerations for 2026 and subsequent years. This process considered evidence from interested stakeholders through a targeted stakeholder engagement exercise which concluded in March 2025. Responses received from stakeholders in the 2024 consultation were also reviewed alongside the government’s internal analysis. A summary of stakeholder responses considered in the 2025 review is available.
In coming to a decision, the government examined opportunities to deliver its economic growth mission through trade levers, such as the ATQ, and ensure the UK’s raw cane refining industry remains competitive. This was finely balanced against the interests of domestic beet refiners and wider government priorities including trade with developing countries, standards, and public health.
After careful consideration, the government has decided to increase the ATQ volume for annual imports of raw cane sugar for refining to 325,000 tonnes from 1 January 2026. This is intended to be in place until 31 December 2033 and will be subject to review ahead of this date. This is the first increase in the quota volume since its establishment in 2021.
Domestically produced sugar beet constitutes the majority of sugar consumed in the UK. The government does not expect this increase in the ATQ volume to have a material impact on domestic sugar production. The UK relies on some imported refined sugar to meet demand, and our assessment concluded that any additional volume of raw cane imports would largely displace that imported refined sugar rather than impacting domestic production.
Following this review, the current applied UKGT rate (£280 per tonne) for refining will continue to apply. This is subject to any future review that the government may decide to hold.
Previous consultations and stakeholder engagement:
- consideration of the raw cane sugar ATQ volume in 2020
- consideration of raw cane sugar and fish ATQ volumes in 2021 (ODT, 35.1 KB)
- consideration of the raw cane sugar ATQ volume for 2023 (ODT, 34 KB)
- consideration of the raw cane sugar volume in 2024
- consideration of the raw cane sugar ATQ volume in 2025
UK Global Tariff
You can find more guidance about tariffs on goods imported into the UK. This page also explains how you can provide feedback on the UKGT.
Contact us
If you have queries about duty suspensions or ATQs, contact tariffsuspensions@businessandtrade.gov.uk.