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 suspending import duties on certain goods, normally those used in domestic production. Show
These suspensions do not apply to other duties that may be chargeable like VAT or trade remedies duty, such as 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. When more than one tariff concession applies, importers will wish to ensure that their goods are entered at the most advantageous rate. Current duty suspensionsFind the current duty suspensions and quotas using the Trade Tariff lookup tool. Duty suspensions for products which previously existed in the UK under the EU suspensions regime have been carried over into the UK’s independent regime. They have been 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 EU ATQs changed to duty suspensions, are extended until 31 August 2024. Outcome of the 2021 duty suspension windowThe government invited applications for duty suspensions between 1 June and 31 July 2021. A total of 232 applications were received and carefully considered. The outcome of the 2021 window has now been finalised. Applicants have been updated on the outcome of their applications directly. These suspensions will take effect on 1 January 2023. Applications needed to meet all of the following criteria:
For applications that did not meet these criteria, applicants were requested to provide an explanation of why their application should be considered. The government also assessed requests with regard to other relevant considerations, including:
A notice of the applications that were made during the 2021 applications window was published. UK and Crown Dependency businesses had the opportunity to object to any requests. Apply for a new duty suspensionThe next application opportunity for duty suspensions will open in 2023. Additional details will be made available on this page in due course. The UK government implemented tariff suspensions on a number of medical items critical in the response to COVID-19 on 1 January 2021. In October 2021, the government also introduced additional suspensions on 14 COVID-19 vaccine components. The government has extended the suspension of import duties for the majority of these products until 31 December 2023. Three suspensions will expire for goods where there have been no imports under the suspensions (5603 91 10, 2905 44 11 00 and 2905 44 99 00). This is based on HMRC raw customs data for the period January 2021 to August 2022. Sunflower-seed oilThe UK government will implement a tariff suspension on sunflower-seed oil on 1 January 2023 in response to supply chain disruption. This measure will take effect until 31 December 2024. Current ATQsThe UK currently has 6 existing ATQs:
Read more detail on these products: ATQs for fish productsFour ATQs for fish products will continue at current volume levels until 31 December 2024. These will be reviewed ahead of that date. We have opened an additional quota (order number 05.2795) for cold-water prawn products for the remainder of 2022, with a volume of 3,200 tonnes. This ATQ provides additional tariff-free access for products imported under order number 05.2794 (which has a volume of 6,500 tonnes). ATQ order number 05.2794 will be set at 6,500 tonnes for 2023. ATQ for raw cane sugarThe ATQ for raw cane sugar will continue at its current volume level (260,000 tonnes) until 31 December 2024. It will be reviewed ahead of that date. ATQ analysisThe government carefully considered all relevant evidence when determining ATQ volume levels. The government in making its decision had regard to all relevant considerations, including the principles set out in the Taxation (Cross-border Trade) Act 2018, namely the:
The government also endeavoured to:
The government also considered our international obligations under section 28 of the Taxation (Cross-border Trade) Act 2018 and the Public Sector Equality Duty. When products are produced from one nation to another?Exports are goods and services that are produced in one country and sold to buyers in another. Exports, along with imports, make up international trade.
What is the practice of selling products in a foreign market for less than in its home country?Dumping is a term used in the context of international trade. It's when a country or company exports a product at a price that is lower in the foreign importing market than the price in the exporter's domestic market.
When products are introduced from one nation into another quizlet?When products are introduced from one nation into another, acceptance is more likely if the two cultures are different. Cultural relativism is the unconscious reference to one's own cultural values, experiences, and knowledge when traveling in other countries.
Which of the following terms refers to limitations set by a government on the amount of a product allowed to enter or leave a country?Import quotas are limitations set by a government on the amount of a product allowed to enter or leave a country.
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