NewsCase StudiesEvents

UK Trade Tariff: duty suspensions and autonomous tariff quotas

Also in the news...

France: providing services and travelling for business

Guidance for UK businesses on rules for selling services to France.

Living in the USA

Information about moving to, living or retiring in the USA – including visas, working, healthcare and driving.

Trade with Liechtenstein

How you import from and export to Liechtenstein

UK trade with the United States: Impact of tariffs on imports and exports of goods

A closer look at the goods the UK trades with the United States in the context of trade tariffs.

Simplified rates for bringing personal goods into the UK

Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.

UK Trade Tariff: duty suspensions and autonomous tariff quotas

Back to News

Temporary duty suspensions and autonomous tariff quotas 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 suspending import duties on certain goods, normally those used in domestic production.

These suspensions do not apply to other duties that may be chargeable like VAT or trade remedies duty, such as anti-dumping duty.

Duty suspensions allow unlimited quantities 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 subject to these suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate.

When more than one tariff concession applies, importers will wish to ensure that their goods are entered at the most advantageous rate.

gov.uk

You are not logged in!

Please login or register to ask our experts a question.

Login now or register.