Apply for a UK New Duty Suspension in 2024

The window for applying for duty suspensions in 2024 is now open, offering stakeholders the opportunity to submit applications until 11:59 pm on Wednesday, July 3, 2024.

Before initiating your application process, it's highly recommended to review the comprehensive  2024 Duty Suspensions Application Guidance document, which provides detailed insights into tariffs, duty suspensions, and step-by-step instructions for filling out your application.

To apply for a new suspension, please complete the application form for new suspensions.

To provide your views on the extension of an existing suspension that is due to expire on 31 December 2024, please complete the application form for extension of suspensions.

Join the DBT Teams Live event at 10:45am to 11:30am on Wednesday 15 May 2024 to hear more about the 2024 duty suspensions application window.

If you have any issues or concerns when completing your application, please contact the Tariff Suspensions Team at tariffsuspensions@businessandtrade.gov.uk.

Feel free to reach out to us for comprehensive application and management support. We're here to assist you every step of the way, ensuring a smooth and successful process. Whether you need guidance on completing your application or ongoing management assistance, our team is dedicated to providing the support you need. Don't hesitate to contact us for expert help tailored to your specific requirements.

How the UK will assess applications for new suspensions in 2024

Applications need to meet both of the following criteria:

• the product a suspension is being sought on should not be traded between individuals who are related parties (defined in Regulation 8(4) of the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020) in circumstances which would not enable other United Kingdom businesses to benefit from the suspension.

• the same product (falling under the same commodity code) or similar products, should not be produced in the UK or Crown Dependencies, not produced in sufficient quantities, or production should be temporarily insufficient.
  

• Products other than raw products are taken to be produced in the UK or a Crown Dependency if they are partly or wholly manufactured in the UK or a Crown Dependency. Simple assembly operations, repacking products, or preparing products for shipment or transportation would not normally be considered production processes.

• Applications must meet these criteria. If these criteria are not met, your application will be rejected.

• Tariff suspensions are designed to help UK and Crown Dependency businesses remain competitive in the global marketplace. They do this by suspending, either in whole or in part, UK Global Tariff import duties on certain goods, normally those used as inputs into domestic production processes.

When assessing applications, the government will consider relevant considerations. These will include:

• international arrangements to which the UK is a party (for example free trade agreements)

• factors such as:

• the interests of consumers in the United Kingdom

• the interests of producers in the United Kingdom of the goods concerned

• the desirability of maintaining and promoting the external trade of the United Kingdom

• the desirability of maintaining and promoting productivity in the United Kingdom

• the extent to which the goods concerned are subject to competition

• how other government policies may be affected by the proposed duty suspension (such as trade remedies)

• any circumvention risks due to tariff reclassification