Duty suspensions are designed to help UK and Crown Dependency businesses remain competitive in the global marketplace. They do this by suspending import duties on certain goods, normally those used in domestic production. The UK Trade Tariff has been a topic of contention so this should offer more clarity.
These suspensions do not apply to other duties that may be chargeable like VAT or the 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 business 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. Find the current duty suspensions and quotas using the Trade Tariff Lookup Tool.
The 2021 window to apply for a duty suspension will close on 31 July 2021.
See for more information: UK Trade Tariff: duty suspensions and tariff quotas – GOV.UK (www.gov.uk)
Delaying declarations for EU goods brought into Great Britain
Businesses can also delay sending HMRC full information about goods by up to 175 days before the deadline of 31 December 2021. After that full customs declarations must be made at the point of import for all goods.
For goods brought into Great Britain (England, Wales and Scotland) from the EU, you (or someone who deals with customs for you) may be able to delay sending HMRC the full information about your goods by up to 175 days after import.
However, you cannot delay declarations and must follow the normal rules for making an import declaration if either:
- your goods are controlled
- HMRC has told you to because you have a poor compliance record
You can delay declarations if you import goods into free circulation in Great Britain from EU free circulation between 1 January and 31 December 2021, your goods are not controlled and HMRC has not told you that you cannot delay declarations.