The UK government has opened its 2026 to 2027 application window for temporary tariff suspensions and autonomous tariff quotas (ATQs), with the deadline for submissions set at 11:59pm on 3 February 2027. These measures allow UK and Crown Dependency businesses in Guernsey, the Isle of Man and Jersey to import goods at reduced or zero tariff rates, designed to help them stay competitive in global markets. Duty suspensions permit unlimited quantities of goods at reduced rates, while ATQs allow limited quantities at lower tariffs. Both apply on a Most Favoured Nation basis, meaning goods can be imported from any country at the specified reduced rate.
Approximately 90 suspensions are due to expire in 2027, and the government has granted a 6-month technical extension on these measures until 31 December 2027 to provide continuity while a public review takes place. HM Treasury is inviting businesses and other interested parties to submit views on whether these suspensions should be extended beyond 2027, with the same 3 February 2027 deadline applying. Between November 2025 and February 2026, the government sought views on suspensions due to expire at the end of 2026. Of 319 responses received, 318 supported extending the relevant suspensions to 31 December 2028, with only one opposing a suspension on technical grounds.
Following a call for input between May and June 2026, the government announced a cost of living package of tariff suspensions on food items, fertilisers and kerosene, mainly used as heating oil. Fertiliser suspensions will expire on 31 December 2027, while agricultural, food and kerosene suspensions expire on 31 December 2028. In June 2026, the government had suspended tariffs on selected food products to help households with rising prices resulting from the Middle East conflict. Tariffs on sunflower-seed oil, suspended since January 2023, have been extended to 31 December 2028, and medical and pharmaceutical goods suspensions dating from the COVID-19 response and extended in 2023 remain in place until the same date.
On fishery products, autonomous tariff quotas implemented at the UK's departure from the EU will remain at existing volumes from 1 January 2026, intended to stay in place until 31 December 2030, subject to review ahead of that date. One quota on shrimps and prawns was increased to 6,500 tonnes following a 2021 review. An autonomous tariff quota on raw cane sugar, set at 260,000 tonnes with a rate of 280 pounds per tonne for refining, was maintained at existing levels following reviews in 2021, 2023 and 2024.
Since the UK left the EU, the government has invited stakeholders to apply for duty suspensions on four occasions, resulting in over 400 suspensions being implemented. All current duty suspensions carried over from the EU regime remain in place until 31 December 2028. Businesses applying for new suspensions or submitting views on extensions should consult the 47-page application and extension guidance document, and can contact the Tariff Suspensions team at [email protected] with questions.
For importers and producers, these suspensions and quota arrangements mean lower input costs for goods used in production, while the extension of existing measures through 2028 provides continuity for business planning and supply chain arrangements.