Guidance

Check temporary rates of customs duty (tariffs) on imports after EU Exit

How to find the temporary rates of customs duty (tariffs) on imports if the UK leaves the EU with no deal.

Overview

The government is publishing information on essential policies which would need to be in place if the UK were to leave with no deal.

This approach was outlined by the Prime Minister in the House of Commons on 12 March 2019 to ensure MPs were fully informed before the vote on No Deal on 13 March 2019.

This information includes the government’s approach to customs duty, which is a tax you pay when importing goods.

The rate of customs duty you pay is known as the ‘tariff’.

If the UK leaves the EU with no deal, you may need to pay different rates of customs duty (tariffs) on imports. These rates would only be applied if the UK were to leave the EU with no deal.

The UK government would set temporary rates which would:

  • apply from 11pm on 12 April 2019
  • be in place for up to 12 months from 12 April 2019

Northern Ireland

If the UK leaves the EU with no deal on 12 April 2019, the UK government would not introduce any new checks or controls on goods at the land border between Ireland and Northern Ireland.

The temporary rates of customs duty (tariffs) on imports would not apply to goods crossing from Ireland into Northern Ireland.

Check current rates of customs duty (tariffs)

If you import goods before 12 April 2019 you should use the UK Trade Tariff tool to look up:

  • commodity codes
  • customs duty
  • VAT rates

Commodity codes classify goods for import so you can:

  • fill in declarations and other paperwork
  • check if there’s duty or VAT to pay
  • find out about duty reliefs

Check temporary rates of customs duty (tariffs) if the UK leaves the EU with no deal

The UK Trade Tariff tool would be updated with the new rates of customs duty (tariffs) if the UK were to leave the EU with no deal. These rates would apply from 11pm on 12 April 2019.

If you need to pay customs duty, the rates (tariffs) could vary depending on where you import your goods from.

To find out what these rates would be ahead of the tool being updated:

  1. Use the UK Trade Tariff tool to find the commodity codes for your goods.

  2. View the temporary rates of customs duty (tariffs) on imports after EU Exit.

  3. Find out whether a preferential tariff rate, MFN tariff rate or tariff rate quota applies by searching for the good using the commodity code.

Preferential tariff rates

A preferential tariff rate would apply if the country:

If a preferential tariff rate applies, this is the rate of customs duty (tariff) you would pay.

Most-favoured-nation (MFN) tariff rates

If a preferential tariff rate does not apply, this is the rate of customs duty (tariff) you would pay.

Tariff rate quotas (TRQ)

If a tariff rate quota applies, you could apply to import a limited amount at a reduced rate of customs duty (tariff). You would need to claim for the tariff rate quota using the TRQ order number.

Find out more about tariff quotas.

Further information

Contact HMRC if you have a question about UK imports after EU Exit.

Published 13 March 2019
Last updated 20 March 2019 + show all updates
  1. Added information about Northern Ireland.
  2. First published.