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 and would be in place for up to 12 months.

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.

Check current rates of customs duty (tariffs)

If you import goods before the UK leaves the EU 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.

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.
  1. Step 1 Get a UK EORI number for your business

    Your business will already have a UK Economic Operator Registration and Identification (EORI) number if you’ve traded with countries outside the EU. UK EORI numbers start with GB.

    1. Get a UK EORI number
  2. Step 2 Decide who will make the customs declarations

    Contact the organisation that brings your goods into the country to find out if they can make customs declarations for your goods.

    If they cannot, you can either hire an agent to make the declarations, or make the declarations yourself.

    1. Find out how to make customs declarations yourself
    2. Apply for funding if you decide to make declarations yourself
    3. Find out how to make customs declarations for goods in baggage or a small vehicle
  3. Step 3 Apply to make importing easier

  4. Step 4 Find out what you'll have to pay to import your goods

  5. 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 the packaging for your goods, or apply for licences.

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