Guidance

Claim tariff quotas under transitional simplified procedures

Find out about tariff quotas and how to make a claim if you're using transitional simplified procedures.

This guidance was withdrawn on

Transitional simplified procedures are currently suspended. You will not need to use this between February and December 2020. If you applied, keep your paperwork safe. Check the current rules for importing goods from EU countries.

Overview

Tariff quotas allow you to import a limited amount of agricultural and industrial goods at a lower rate of duty from certain countries.

Most tariff quotas work on a first come, first served basis. This means that when making a claim there is no guarantee that you’ll pay a lower rate of duty – once the set limit is reached, customs duty is due at the normal rate.

Check the UK Trade Tariff to see if a quota is available.

Make a tariff quota claim

If you want to make a tariff quota claim and you’re using transitional simplified procedures to import your goods you need to:

  • submit your claim on your supplementary declaration
  • have all the necessary supporting documents available

For standard goods you have up to 6 months after the UK has left the EU without a deal to submit supplementary declarations.

As tariff rate quotas work on a first come, first served basis, the sooner you submit your claim, the greater the chance that your claim will be successful. The quota may be used up if you choose to delay.

You may choose to make a tariff rate quota claim on a full customs declaration. You’ll need to follow the normal procedures for the entry of imported goods.

You cannot use transitional simplified procedures to claim licence based quotas administered by the Rural Payments Agency.

After you have made your claim

When you submit your supplementary declaration, we’ll check to see if there’s enough left of the quota for you to make a claim.

If the status is:

  • ‘open’ – you’ll pay the lower rate of duty
  • ‘critical’ – you’ll pay the lower rate of duty, but we’ll hold a deposit in case the quota doesn’t cover the quantity of goods you’ve declared, we’ll refund any unused deposit within 30 days
  • ‘exhausted’ – you cannot claim as there’s no available balance

Your claim may be delayed if you do not send all the information we need. If this happens, the tariff quota could reach the set limit before we process your claim.

Get advice on making a quota claim at Notice 375: Tariff Quotas

Contacts

The Tariff Management Team email: tariff.management@hmrc.gov.uk

HMRC
Tariff Quota Management Team
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Published 5 November 2019