IPGN2400 - General principles: tariff quotas
This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Once a quota is exhausted, the full rate of duty is charged, unless the goods are entitled to relief under other preferential arrangements.
Semi-sensitive goods are restricted by quotas which are fixed by the EU for each calendar year. Most of the goods which are affected by this form of restrictions can be searched for here
For more information on the allocation of tariff rate quotas please see here
https://www.gov.uk/government/collections/uk-tariff-rate-quotas-allocation-of-co-efficients