Guidance

Check temporary rates of customs duty (tariffs) on imports after a no-deal Brexit

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

Stay up to date

The UK will leave the EU on 31 October. This page tells you how to prepare for Brexit. It will be updated if anything changes, including if a deal is agreed.

Sign up for email alerts to get the latest information.

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. These rates would only be applied if the UK were to leave the EU with no deal and would be in place for up to 12 months.

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.

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. View the temporary rates of customs duty (tariffs) on imports after Brexit.

  2. Find out whether a preferential tariff rate, most favoured nation 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.

View MFN tariff rates that would apply after a no-deal Brexit.

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.

Northern Ireland

If the UK leaves the EU with no deal, 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.

Further information

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

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

    Depending on what you're importing, there might be other things you'll need to do to get your business ready.

    For example, you might need to change the labelling on your goods, apply for licences, or find and approved UK border inspection post where your goods can enter the UK.

    1. Check what you need to do for the type of goods you import