UK Tariff Suspensions: 0% from 26 Nov

🔓 101 food tariff lines, kerosene and listed fertilisers move to 0% duty from 26 November. Who qualifies and what should importers check?

UK tariff suspensions could reduce import costs on eligible food products, kerosene and fertilisers from 26 November 2026.

What changed?

From 26 November 2026, the UK will suspend customs duty on 101 agri-food tariff lines, specified kerosene and fertiliser products included in the government's published list. The food and kerosene suspensions run until 31 December 2028. The fertiliser suspensions run until 31 December 2027.

Examples include aubergines, baked beans and chocolate. The government estimates the food measures could benefit consumers by £120 million to £185 million annually. Goods originating in Russia or Belarus are excluded.

The suspensions reduce the applicable standard customs duty to 0% for qualifying goods. They do not remove import VAT or trade remedy duties, including anti-dumping duties.

Who is affected?

Directly affected businesses include UK importers of listed food products, kerosene and fertilisers, as well as distributors and manufacturers buying these goods from overseas.

Food manufacturers, retailers, agricultural businesses and heating-oil suppliers may benefit where their imported products match the published tariff descriptions. Customs brokers and freight forwarders may need to update instructions for affected declarations.

Businesses importing similar products that are not included in the specified tariff lines are not automatically eligible.

Why does it matter?

The commercial benefit depends on the exact commodity code, not its everyday or marketing name. A product described as a fertiliser or food ingredient may fall outside the suspension if its characteristics do not match the relevant tariff entry.

Origin is a separate condition. Goods dispatched through a third country may still be excluded if they originate in Russia or Belarus.

A 0% customs duty rate also does not mean a duty-free or tax-free import. VAT and trade remedy duties may remain payable. The actual saving therefore depends on the product, origin, applicable measures and import value.

What should you consider?

1. Compare your commodity codes and full product descriptions with the official suspension list before applying the 0% rate.

2. Confirm and retain evidence of origin, particularly where goods pass through intermediaries or third countries.

3. Recalculate landed costs separately from VAT and trade remedy liabilities. The next business duty suspension application window opens on 11 November 2026 and closes on 3 February 2027, offering a further opportunity to propose products for consideration.

🔐 Go further with Customs Manager PRO. Access the UK Tariff Suspensions Guide, a practical resource for assessing eligibility for the new 0% customs duty rates. It includes tariff verification guidance, duty savings calculations, an origin assessment, an application preparation framework and practical checklists to help businesses identify potential savings and prepare for the 2026–2027 duty suspension application window.

Identify → Understand → Act → Master.

Author

Ann Karen | Head of Growth

Updated: November 2026

Disclaimer:

This article is provided for general informational purposes only and does not constitute legal, tax or customs advice. It does not determine whether a particular product or import transaction qualifies for a UK customs duty suspension. Businesses should verify the commodity classification, product description, country of origin and applicable tariff conditions against the current UK Trade Tariff and relevant legislation before claiming a suspended duty rate or making customs declarations.

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