Guidance

Check temporary import tariff rates after a no-deal Brexit

How to find the temporary tariff rates on imports into the UK if we leave the EU with no deal.

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Overview

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. These rates will only be applied if the UK leaves with no deal.

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.

Depending on where the goods come from, the tariff rate will either be a preferential rate or a non-preferential rate, which is also called a ‘Most Favoured Nation’ (MFN) rate.

Preferential tariff rates

A preferential tariff rate will apply if the country you are importing from:

Non-preferential tariff rates (‘Most Favoured Nation’)

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

Tariff-rate quotas (TRQ)

If a tariff-rate quota applies, you can 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-rate quotas.

Northern Ireland

If the UK leaves the EU with no deal, the UK government will 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 will not apply to goods crossing from Ireland into Northern Ireland.

Further information

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

Published 13 March 2019
Last updated 8 October 2019 + show all updates
  1. This guide has been updated to match the publication of the new UK Trade Tariff.

  2. Added information about Northern Ireland.

  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. You are currently viewing: 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

Transition period

Find out what it means for you