Under the UK's tariff duty suspension system, certain goods may be granted temporary relief from customs duties that generally apply upon import into the UK. These suspensions can be applied to various products, including raw materials, components, or finished goods. The aim is to encourage domestic production, stimulate economic activity, and enhance the competitiveness of UK businesses.

Tariff duty suspensions are usually time-limited and subject to specific conditions. They are often granted in response to industry requests, where it can be demonstrated that importing particular goods is crucial for functioning domestic industries, such as manufacturing or agriculture. 

The temporary relief from tariffs allows businesses to import goods at a reduced cost or duty-free, thus reducing their production costs and facilitating their ability to compete in the market.

There are criteria to be met to apply for a suspension, e.g., you cannot have a trade agreement for a country you want to apply for a suspension from or another form of preference applies. Your application will be considered against Factors such as: 

a)the interests of consumers in the United Kingdom; 

b) the interests of producers in the United Kingdom of the goods concerned; 

c) the desirability of maintaining and promoting the external trade of the United Kingdom;

d) the desirability of maintaining and promoting productivity in the United Kingdom; and 

e) the extent to which the goods concerned are subject to competition. 

It's important to note that tariff duty suspension is specific to the UK and may differ in other countries. Additionally, tariff policies and regulations can evolve over time, so it's recommended to consult the official UK government sources or relevant trade authorities for the most up-to-date information on specific tariffs and duty suspensions.

Applying for a new duty suspension

 The 2023 application window for new duty suspensions is now open. The deadline for applications is 11.59 pm on Sunday, 6 August 2023. The window will be open for a two-month period and will provide an opportunity to apply for a temporary reduction to tariffs, including on inputs into production.

If you require help with your duty suspension application, our advisors at Strong & Herd have extensive experience assisting clients. Please don't hesitate to contact us, and we will be more than happy to provide you with the necessary support and guidance throughout the application process. Contact Us

Further Guidance

Application Form: UK Duty Suspensions

UK duty suspensions – application guidance information pack