Guidance

Duty suspensions and tariff quotas

Temporary duty suspensions and tariff quotas for importing raw materials, components and semi-finished products into the EU.

The UK will continue to apply the EU’s Common External Tariff to goods imported from countries outside the EU with which the EU does not have a trade agreement until 31 December 2020. The current suspensions and quotas, and those coming into force from 1 July 2020, will continue to be applied.

From 1 January 2021 the government will introduce its Most Favoured Nation tariff policy. As a result, the UK will not be participating in the EU’s January 2021 suspension round.

Duty suspensions and tariff quotas

The EU temporary duty suspensions and tariff quotas regime allow the duty-free importation into the EU of raw materials, components and semi-finished products which cannot be supplied (or supplied in sufficient quantities) from EU or Turkish manufacturers and are used in a process to make another product.

Suspensions allow unlimited quantities to be imported into the EU, whereas quotas allow limited quantities to be imported. This regime cannot be used simply to import for resale.

Once granted, a suspension or quota can be used by any business in the EU - it is not specific to the company which applied. If your product is covered by an existing suspension or quota, you do not need to make a new request.

More information on each application can be found on the EU’s Taxation and Customs Union website.

Current suspensions and quotas

The current tariff quotas currently in force are Council Regulation (EU) 2019/2220.

The current duty suspension regulations in force are Council Regulation (EU) 2019/2197.

Published 6 August 2012
Last updated 14 March 2018 + show all updates
  1. Additions to links in current suspensions and quotas section, and addition of new section on European Commission Review for duty suspensions.

  2. Updated list of applications for duty suspensions and tarrif quotas, updated links to tariff quota regulations and duty suspension regulations

  3. Updated 'when you can apply' table, links to current suspensions and quotas, and list of duty suspensions expiring on 31 December 2016.

  4. Updated list of duty suspensions expiring on 31 December 2015, added suspension prolongation form and updated list of current suspensions/quotas.

  5. Added links to annual lists of automatic and non-automatic duty suspensions that will be renewed in 2013.

  6. Full update of guide.

  7. First published.