UK Trade Tariff: duty suspensions and autonomous tariff quotas
Source: gov.uk (2025-11-26)

Temporary duty suspensions and autonomous tariff quotas (ATQs) 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 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 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.

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

Read guidance on declaring goods ‘not at risk’ of moving to the EU (https://www.gov.uk/guidance/check-if-you-can-declare-goods-you-bring-into-northern-ireland-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.

Current duty suspensions

You can find current duty suspensions using the Trade Tariff lookup tool (https://www.gov.uk/trade-tariff). A full list of existing suspensions and their expiry dates is available in the Tariff Suspension Reference Document (https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-suspension-of-import-duty-rates-eu-exit-regulations-2020).

Apply for a new duty suspension

The 2025 to 2026 window to apply for duty suspensions is now open. The deadline to submit applications by is 11:59pm on Wednesday 4 February 2026.

To apply for a new suspension, complete the application form for new suspensions (https://ditresearch.eu.qualtrics.com/jfe/form/SV_0DFUKTv03SRVsUe).

Before starting your application, we strongly recommend you read our suspension guidance pack (https://assets.publishing.service.gov.uk/media/6926d247ce50d215cae95fee/2025_to_2026_suspensions_guidance_pack.pdf) (PDF, 544 KB, 38 pages). This document will provide you with:
- a step-by-step guide on how to fill out an application
- details of the programme’s assessment criteria
- background on the UK’s duty suspensions regime
If you have any questions or issues when completing your application, contact the Tariff Suspensions Team at xxx@xxx.xx (mailto:xxx@xxx.xx).

Submit views on the extension of duty suspensions due to expire in 2026

Approximately 290 suspensions are due to expire in 2026. A full list of suspensions due to expire in 2026 (https://assets.publishing.service.gov.uk/media/69258a4522424e25e6bc3107/suspensions_due_to_expire_in_2026.ods) (ODS, 26.6 KB) is available. The government has committed to review these suspensions ahead of expiry. These measures were originally in place until 30 June 2026 but will be extended to 31 December 2026, so that a public review can run in parallel with the 2025 to 26 application window for new suspensions.

As part of the review process, the government is now inviting stakeholders to submit views on whether the suspensions should be extended until 31 December 2028. Views are invited in support of and in opposition to extending measures. To submit your views, complete the extension feedback form (https://ditresearch.eu.qualtrics.com/jfe/form/SV_09Dl0ARHftzozZQ). The deadline to submit views by is 11:59pm on Wednesday 4 February 2026.

Before starting your form, we strongly recommend you read our suspension guidance pack (https://assets.publishing.service.gov.uk/media/6926d247ce50d215cae95fee/2025_to_2026_suspensions_guidance_pack.pdf) (PDF, 544 KB, 38 pages).

If you have any questions or issues when completing your application, contact the Tariff Suspensions Team at xxx@xxx.xx (mailto:xxx@xxx.xx).

Previous duty suspension windows

Since the EU Exit, the UK has invited stakeholders to apply for duty suspensions on 3 occasions. As a result, over 300 suspensions have been implemented at the request of applicants.

Suspensions granted from the 2021 and 2023 application processes are due to expire on 31 December 2026 (once the planned extensions take effect). The government is currently seeking views on whether to extend these suspensions to 31 December 2028.

Suspensions granted from the 2024 application process are in force until 30 June 2027. The government will review these suspensions ahead of expiry. More information on the process for considering extensions on these suspensions will be announced on in this page in due course.

Coronavirus (COVID-19) critical products

On 1 January 2021, the UK implemented tariff suspensions on a number of medical items critical in the response to COVID-19. With a view to easing pressures on the NHS, these suspensions were extended in 2023 and are due to expire on 31 December 2028. A full list is available:
- List of tariff suspensions on medical and pharmaceutical goods (https://assets.publishing.service.gov.uk/media/655f2cd9c39e5a000d92e4d6/tariff-suspensions-on-medical-and-pharmaceutical-goods.odt) (ODT, 50.7 KB)
Sunflower-seed oil

The government implemented a tariff suspension on sunflower-seed oil in response to supply chain disruption on 1 January 2023. This measure is due to expire on 31 December 2026 (once the planned extension takes effect). The government is currently seeking views on whether to extend the suspension to 31 December 2028.

EU rollover suspensions

Duty suspensions which previously existed in the UK under the EU suspensions regime were carried over into the UK’s independent regime in 2021. They were retained, provided they came into force before, or as part of, the EU’s July 2020 update to ensure continuity for UK businesses.

All current duty suspensions rolled over from the EU regime, including duty suspensions covering products in scope of EU ATQs, remain in place until 31 December 2028.

Current ATQs

The UK currently has 6 existing ATQs:
- 5 ATQs for fish products
- 1 ATQ for raw cane sugar
Read more detail on these products:
- List of autonomous tariff quotas (https://assets.publishing.service.gov.uk/media/63cfcebae90e071ba44851a9/autonomous-tariff-quotas.odt) (ODT, 29.6 KB)
ATQs for fish products

On 1 January 2021, the UK implemented 5 ATQs relating to fishery products following its departure from the EU. These measures were reviewed later that year, and 4 ATQs were maintained at existing volumes as a result. ATQ order number 05.2794 relating to shrimps and prawns of the species Pandalus borealis, and Pandalus montagui, was increased to 6,500 tonnes.

These ATQs were subject to review in 2024. As a result, all 5 ATQs were maintained at existing volume levels for the 2025 calendar year while a further review was undertaken to determine the longer-term future of these measures. The outcome of this review follows.

2025 review of fish and shellfish ATQs

In April 2025, the government launched a review to determine the future of these ATQs for 2026 and subsequent years. This process considered evidence from stakeholders through a targeted engagement exercise which concluded in June 2025. Interested parties were also invited to participate via a notice published on this webpage. These responses were considered alongside the government’s internal analysis.

In coming to a decision, the government considered policy options to support the competitiveness and resilience of the UK’s seafood processing industry whilst balancing a range of factors including potential impacts to consumers, producers, and the UK’s strategic trade objectives.

As a result of this process, the ATQs will remain at existing volumes from 1 January 2026. These quotas are intended to be in place until 31 December 2030 and will be subject to review ahead of this date.

The current UK Global Tariff (UKGT) rates for these products will continue to apply. This may be subject to any future review the government may decide to hold.

ATQ for raw cane sugar

On 1 January 2021, the UK implemented an ATQ on raw cane sugar following its departure from the EU. This was informed by a public consultation in 2020.

Following subsequent reviews of this ATQ in 2021, 2023 and 2024, we maintained the volume level of this ATQ at 260,000 tonnes and the UKGT rate at the same level (£280 per tonne for raw cane sugar for refining).

This ATQ was subject to a further review in 2025. The outcome of this review follows.

2025 review of ATQ for raw cane sugar

In January 2025, the government launched a further review of the raw cane sugar ATQ and related considerations for 2026 and subsequent years. This process considered evidence from interested stakeholders through a targeted stakeholder engagement exercise which concluded in March 2025. Responses received from stakeholders in the 2024 consultation were also reviewed alongside the government’s internal analysis. A summary of stakeholder responses considered in the 2025 review (https://www.gov.uk/government/publications/review-of-raw-cane-sugar-atq-and-related-considerations-2025) is available.

In coming to a decision, the government examined opportunities to deliver its economic growth mission through trade levers, such as the ATQ, and ensure the UK’s raw cane refining industry remains competitive. This was finely balanced against the interests of domestic beet refiners and wider government priorities including trade with developing countries, standards, and public health.

After careful consideration, the government has decided to increase the ATQ volume for annual imports of raw cane sugar for refining to 325,000 tonnes from 1 January 2026. This is intended to be in place until 31 December 2033, and will be subject to review ahead of this date. This is the first increase in the quota volume since its establishment in 2021.

Domestically produced sugar beet constitutes the majority of sugar consumed in the UK. The government does not expect this increase in the ATQ volume to have a material impact on domestic sugar production. The UK relies on some imported refined sugar to meet demand, and our assessment concluded that any additional volume of raw cane imports would largely displace that imported refined sugar rather than impacting domestic production.

Following this review, the current applied UKGT rate (£280 per tonne) for refining will continue to apply. This is subject to any future review that the government may decide to hold.

Previous consultations and stakeholder engagement
- consideration of the raw cane sugar ATQ volume in 2020 (https://www.gov.uk/government/consultations/autonomous-tariff-rate-quota-atq-raw-cane-sugar-consultation-2020)
- consideration of raw cane sugar and fish ATQ volumes in 2021 (https://assets.publishing.service.gov.uk/media/6926e7852a37784b16ecf51e/consideration_of_raw_cane_sugar_and_fish_ATQ_volumes_in_2021.odt) (ODT, 35.1 KB)
- consideration of the raw cane sugar ATQ volume for 2023 (https://assets.publishing.service.gov.uk/media/69258590aca6213a492dcfec/consideration-of-the-raw-cane-sugar-ATQ-volume-for-2023.odt) (ODT, 34 KB)
- consideration of the raw cane sugar volume in 2024 (https://www.gov.uk/government/consultations/review-of-the-uks-raw-cane-sugar-atq-and-related-considerations)
- consideration of the raw cane sugar ATQ volume in 2025 (https://www.gov.uk/government/publications/review-of-raw-cane-sugar-atq-and-related-considerations-2025)
UK Global Tariff

You can find more guidance about tariffs on goods imported into the UK (https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk). This page also sets out how you can provide feedback on the UKGT.

Contact us

If you have queries about duty suspensions or ATQs, contact xxx@xxx.xx (mailto:xxx@xxx.xx).