Duty suspensions – applications invited

The government is inviting suggestions for a new round of duty suspensions.  The process is online this time and applicants no longer have to show a saving of at least £10,000.

Suggestions should be lodged online no later than the close of August 6th.

Duty suspensions aim to help UK firms by suspending import duties on unlimited quantities of certain goods used in domestic production and normally are for two years.  Autonomous tariff quotas (ATQs) allow limited quantities to be imported at a reduced rate.  Two years ago, in the first round post-Brexit, there were 232 requests and more than 100 suspensions entered into force on 1 January 2023, covering sectors including chemicals, automotive, renewables, and food and drink.  Many were very detailed and specific.

Specific guidance applies in Northern Ireland.

The Government undertstands that reduced input costs from abroad can help make UK manufacturing become more competitive.  However, the interests of UK firms in the supply chain are taken into account where there is an ambition to build capability.  In 2021, some applications for suspensions were hotly contested as the government sought to find the right balance between competing interests. 

NOTE: EU suspensions up to Brussels’ July 2020 update remain in force.  All current duty suspensions rolled over from the EU regime are extended until 31 August 2024.

Useful Links...

Application form, guidance and enquiry email: UK Trade Tariff: duty suspensions and autonomous tariff quotas - GOV.UK (www.gov.uk)

List of suspensions resulting from the process in 2021: dit-uk-trade-tariff-list-of-suspensions.odt (live.com)

Check current suspensions (and other trade details): Trade Tariff: look up commodity codes, duty and VAT rates - GOV.UK (www.gov.uk)