UK Trade Tariff: duty suspensions and autonomous tariff quotas

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 removing or reducing import duties on specific goods, normally those used in production processes, for a defined period.

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

Duty suspensions allow unlimited quantities of the goods in scope 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 in scope of suspensions or quotas can be imported into the UK from any country or territory at the specified reduced tariff rate, subject to any conditions that apply.

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

Read guidance on declaring goods ‘not at risk’ of moving to the EU if you are importing goods in scope of a duty suspension or an ATQ into Northern Ireland.

You can find current duty suspensions using the trade tariff lookup tool. A full list of existing suspensions and their expiry dates is available in the tariff suspension reference document.

Application window for new duty suspensions: 2026 to 2027

The 2026 to 2027 window to apply for duty suspensions will be open from 11 November 2026 to 3 February 2027.

Further information about the application and assessment process will be made available when the window opens on 11 November.

Submit views on the extension of duty suspensions due to expire in 2027