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UK Trade Tariff: duty suspensions and autonomous tariff quotas
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.