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.