Business tax – guidance

UK Trade Tariff: tariff quotas and ceilings

Tariff quotas explained, how they are administered and where to get more information.


Tariff quotas are a form of EU preference under which limited amounts of certain goods may be admitted to free circulation at reduced or nil rates of Customs Duty and/or Common Agricultural Policy charges.

This guidance explains briefly what tariff quotas are, how they are administered, how information about them is set out in the UK Trade Tariff and where more detail can be obtained.