UK Trade Tariff: duty suspensions and autonomous tariff quotas
Temporary duty suspensions and autonomous tariff quotas (ATQs) for importing goods into the UK.
Duty suspensions and autonomous tariff quotas
Duty suspensions are designed to help UK and Crown Dependency (Guernsey, the Isle of Man and Jersey) businesses remain competitive in the global marketplace. They do this by removing or reducing import duties on specific goods, normally those used in production processes, for a defined period.
These suspensions do not apply to other duties that may be chargeable like VAT or trade remedy duties, such as anti-dumping duty.
Duty suspensions allow unlimited quantities of goods in scope to be imported into the UK at a reduced tariff rate. Autonomous tariff quotas (ATQs) allow limited quantities to be imported at a reduced rate.
Duty suspensions and ATQs are temporary and can be used by any UK or Crown Dependency importer while in force. They are applied on a Most Favoured Nation (MFN) basis. This means that goods in scope of suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate, subject to any conditions that apply.
When more than one tariff concession applies, importers will wish to ensure that their goods are entered at the most advantageous rate.
Read guidance on declaring goods ‘not at risk’ of moving to the EU if you are importing goods in scope of a duty suspension or an ATQ into Northern Ireland.
Current duty suspensions
You can find current duty suspensions using the Trade Tariff lookup tool. A full list of existing suspensions and their expiry dates is available in the Tariff Suspension Reference Document.
Application window for new duty suspensions: 2025 to 2026
Between 26 November 2025 and 4 February 2026, the government invited applications from businesses and other interested parties for new duty suspensions to be implemented on specific goods. 111 applications were received, covering 176 products.
The full list of all products and HS commodity code classifications on which suspensions were considered as a result of this year’s application process is accessible in the notice of UK duty suspensions applications: 2025 to 2026 window (ODS, 18.2 KB).
The government has now carefully considered the applications against the core criteria and objections received and would like to thank applicants for applying. View the .
The suspensions are expected to take effect on 5 August 2026 and will be in place until 31 December 2028, with a review on possible extension occurring before this date. Further details on this review will be announced in due course.
Review of duty suspensions due to expire in 2026
The window to submit views on whether suspensions due to expire in 2026 should be extended until 31 December 2028 has now closed, having been open from 26 November 2025 to 4 February 2026.
The government is currently considering views that have been submitted alongside other available evidence to determine whether extensions should be granted. Further updates will be announced on this page in due course.
Information about the 2025 to 2026 review process and the programme’s assessment criteria can be found in our .
Previous duty suspension windows
Since the EU Exit, the UK has invited stakeholders to apply for duty suspensions on 3 previous occasions. As a result, over 300 suspensions have been implemented at the request of applicants.
Suspensions granted from the 2021 and 2023 application processes are due to expire on 31 December 2026. The government is currently considering whether to extend these suspensions to 31 December 2028.
Suspensions granted from the 2024 application process are in force until 30 June 2027. The government will review these suspensions ahead of expiry. More information on the process for considering extensions on these suspensions will be announced on this page in due course.
Cost of living suspensions: public call for input on agricultural goods, fertilisers and kerosene
The government ran a call for input from 27 May to 24 June 2026, seeking views on additional tariff suspensions for a selection of food items, fertilisers and kerosene for heating oil. The call for input has now closed. The government is carefully reviewing all responses before coming to a decision on a final list of goods for tariff suspensions. Further updates will be announced on this page in due course.
Cost of living suspensions: first agricultural package
On 21 June 2026, the government suspended tariffs on a selection of agricultural and food products to support households with rising prices as a result of the conflict in the Middle East. This includes some fruits, fruit juices, pasta, cous cous and tuna. A full list is available in the list of tariff suspensions on agricultural goods (ODT, 50.9 KB). These suspensions expire on 31 December 2028.
Coronavirus (COVID-19) critical products
On 1 January 2021, the UK implemented tariff suspensions on a number of medical items critical in the response to COVID-19. With a view to easing pressures on the NHS, these suspensions were extended in 2023 and are due to expire on 31 December 2028. A full list is available in the .
Sunflower-seed oil
The government implemented a tariff suspension on sunflower-seed oil in response to supply chain disruption on 1 January 2023. This measure is due to expire on 31 December 2026. The government is currently considering whether to extend the suspension to 31 December 2028.
EU rollover suspensions
Duty suspensions which previously existed in the UK under the EU suspensions regime were carried over into the UK’s independent regime in 2021. They were retained, provided they came into force before, or as part of, the EU’s July 2020 update to ensure continuity for UK businesses.
All current duty suspensions rolled over from the EU regime, including duty suspensions covering products in scope of EU ATQs, remain in place until 31 December 2028.
Current ATQs
The UK currently has 6 existing ATQs:
- 5 ATQs for fish products
- 1 ATQ for raw cane sugar
Read more detail on these products in the:
ATQs for fish products
On 1 January 2021, the UK implemented 5 ATQs relating to fishery products following its departure from the EU. These measures were reviewed later that year, and 4 ATQs were maintained at existing volumes as a result. ATQ order number 05.2794 relating to shrimps and prawns of the species Pandalus borealis, and Pandalus montagui, was increased to 6,500 tonnes.
These ATQs were subject to review in 2024. As a result, all 5 ATQs were maintained at existing volume levels for the 2025 calendar year while a further review was undertaken to determine the longer-term future of these measures. The outcome of this review follows.
2025 review of fish and shellfish ATQs
In April 2025, the government launched a review to determine the future of these ATQs for 2026 and subsequent years. This process considered evidence from stakeholders through a targeted engagement exercise which concluded in June 2025. Interested parties were also invited to participate via a notice published on this webpage. These responses were considered alongside the government’s internal analysis.
In coming to a decision, the government considered policy options to support the competitiveness and resilience of the UK’s seafood processing industry whilst balancing a range of factors including potential impacts to consumers, producers, and the UK’s strategic trade objectives.
As a result of this process, the ATQs will remain at existing volumes from 1 January 2026. These quotas are intended to be in place until 31 December 2030 and will be subject to review ahead of this date.
The current UK Global Tariff (UKGT) rates for these products will continue to apply. This may be subject to any future review the government may decide to hold.
ATQ for raw cane sugar
On 1 January 2021, the UK implemented an ATQ on raw cane sugar following its departure from the EU. This was informed by a public consultation in 2020.
Following subsequent reviews of this ATQ in 2021, 2023 and 2024, we maintained the volume level of this ATQ at 260,000 tonnes and the UKGT rate at the same level (£280 per tonne for raw cane sugar for refining).
This ATQ was subject to a further review in 2025. The outcome of this review follows.
2025 review of ATQ for raw cane sugar
In January 2025, the government launched a further review of the raw cane sugar ATQ and related considerations for 2026 and subsequent years. This process considered evidence from interested stakeholders through a targeted stakeholder engagement exercise which concluded in March 2025. Responses received from stakeholders in the 2024 consultation were also reviewed alongside the government’s internal analysis. A summary of stakeholder responses considered in the 2025 review is available.
In coming to a decision, the government examined opportunities to deliver its economic growth mission through trade levers, such as the ATQ, and ensure the UK’s raw cane refining industry remains competitive. This was finely balanced against the interests of domestic beet refiners and wider government priorities including trade with developing countries, standards, and public health.
After careful consideration, the government has decided to increase the ATQ volume for annual imports of raw cane sugar for refining to 325,000 tonnes from 1 January 2026. This is intended to be in place until 31 December 2033, and will be subject to review ahead of this date. This is the first increase in the quota volume since its establishment in 2021.
Domestically produced sugar beet constitutes the majority of sugar consumed in the UK. The government does not expect this increase in the ATQ volume to have a material impact on domestic sugar production. The UK relies on some imported refined sugar to meet demand, and our assessment concluded that any additional volume of raw cane imports would largely displace that imported refined sugar rather than impacting domestic production.
Following this review, the current applied UKGT rate (£280 per tonne) for refining will continue to apply. This is subject to any future review that the government may decide to hold.
Previous consultations and stakeholder engagement
- consideration of the raw cane sugar ATQ volume in 2020
- consideration of the raw cane sugar volume in 2024
- consideration of the raw cane sugar ATQ volume in 2025
UK Global Tariff
You can find more guidance about tariffs on goods imported into the UK. This page also sets out how you can provide feedback on the UKGT.
Contact us
If you have queries about duty suspensions or ATQs, contact tariffsuspensions@businessandtrade.gov.uk.