Cost Management

UK Duty Relief for Importers: Suspensions, Quotas, Trade Preferences and Special Procedures (2026-2028)

November 11, 2026

Customs Duty is not always a fixed cost. UK importers can sometimes pay a lower rate, or no Customs Duty at all, if a duty suspension, tariff quota, trade preference or special procedure applies to the goods.

This Epic Guide is for UK SME importers and manufacturers who buy from China, Vietnam and other countries and want a clear map of the legal reliefs available in 2026 to 2028. It does not replace advice from a licensed customs broker or tax adviser. Rules depend on the exact commodity code, origin, intended use and the declaration you make.

At Epic Sourcing we run Supplier Vetting, Sample Development and Private Label for UK brands, and we help clients model landed cost before they order. Author note for this guide: TK Wang, Founder and Director at Epic Sourcing. This is practical sourcing guidance, not legal or tax advice. Check the current position on GOV.UK or with your customs broker before you ship.

The short version

Look up your commodity code on the UK Trade Tariff before you accept a factory price. A duty suspension or autonomous tariff quota can cut the Most Favoured Nation rate for goods from almost any country, including China. Trade preference can cut duty on qualifying goods from a free trade partner such as Vietnam, if you have the right proof of origin. Special procedures such as inward processing, authorised use and returned goods relief apply only in defined cases and usually need authorisation. The window to apply for new duty suspensions, and to comment on suspensions due to expire in 2027, is open from 11 November 2026 to 3 February 2027.

1. What duty relief is, and what it is not

Duty relief is a lawful way to pay less Customs Duty, or none, because of a published measure or an authorised procedure. It is not a loophole, and it is not a way to avoid other charges.

According to GOV.UK guidance on duty suspensions and tariff quotas, suspensions and autonomous tariff quotas do not apply to other duties that may still be chargeable, such as VAT or trade remedy duties (including anti-dumping duty). If more than one concession could apply, you should use the most advantageous rate that your goods qualify for.

  • A duty suspension reduces or removes Customs Duty on named goods, usually with no quantity cap, for a set period.
  • An autonomous tariff quota (ATQ) does the same, but only up to a set volume.
  • Trade preference reduces or removes duty because the goods originate in a country with which the UK has a trade agreement, and you can prove that origin.
  • Special procedures (inward processing, outward processing, authorised use and returned goods relief) suspend or relieve duty because of what you will do with the goods, not only because of what they are.

For the standard rates that apply when no relief is available, see our guide to UK import tariffs and duties in 2026 and our blog on UK import duties from China.

2. Start with the commodity code and your EORI

Relief is granted against a commodity code, not against a product nickname. Two similar items can sit in different codes and attract different rates, conditions or exclusions. Check the code in the UK Trade Tariff and, for suspensions, in the official Tariff Suspension Document.

To import into Great Britain you need a GB EORI number. If you move goods to or from Northern Ireland you may also need an XI EORI. Our EORI number guide walks through the application. Ask your broker to confirm the code, the duty rate, any suspension or preference, and any trade remedy, before you confirm the purchase order.

3. Duty suspensions, including the 26 November 2026 update

Duty suspensions are designed to help UK and Crown Dependency businesses stay competitive, usually on goods used in production that are not made in sufficient quantity in the UK, Guernsey, the Isle of Man or Jersey. Once a suspension is in force, any UK or Crown Dependency importer can use it, on a Most Favoured Nation basis, subject to the conditions on that row of the list. That means goods from many countries, including China, can benefit, unless a condition excludes a particular origin.

What changed Detail Source
New 0% suspensions from 26 November 2026 Version 3.8 of the Tariff Suspension Document, dated 27 October 2026, is given legal effect by SI 2026/1155. The instrument comes into force on 26 November 2026 and inserts new 0% suspensions covering kerosene, fertilisers and various agricultural and food goods. A commonly cited count of the new rows is 115 commodity codes. Of those, press analysis of the list puts 13 fertiliser codes as expiring on 31 December 2027 and the other 102 on 31 December 2028. Each new row excludes goods originating in Russia or Belarus. SI 2026/1155; v3.8 document; code count
269 existing suspensions extended After a public review, the government extended 269 suspensions to 31 December 2028. A further 23 suspensions will expire after 31 December 2026 for technical reasons. GOV.UK
Suspensions due to expire in 2027 About 90 suspensions are due to expire in 2027. A six-month technical extension has been granted until 31 December 2027 while the government reviews whether they should run on. GOV.UK

Deloitte's 3 November 2026 Trade Developments note described the Budget package as the removal of import duty on more than 100 products (food, drink and fuel among them) and the extension of existing suspensions on more than 250 goods to December 2028, with a comment and application window from 11 November 2026 to 3 February 2027. Use the GOV.UK figures (269 extended, and the official list) when you brief a broker; treat the "115" and "more than 100" counts as descriptions of the same v3.8 package.

GOV.UK also confirms earlier cost-of-living packages: fertiliser suspensions in that package expire on 31 December 2027; suspensions for agricultural and food goods and kerosene expire on 31 December 2028; and older EU rollover suspensions remain in place until 31 December 2028.

Check the conditions, not only the rate

A 0% rate is useful only if your exact code matches the official description and you meet every condition, including origin exclusions. Suspensions do not switch off VAT or anti-dumping duty. If you are buying glass packaging, steel or other goods that may attract a trade remedy, model that charge separately.

4. The 11 November 2026 to 3 February 2027 window

Two processes share the same dates, both set out on GOV.UK:

  • Apply for a new duty suspension. The 2026 to 2027 application window is open from 11 November 2026 to 3 February 2027. Applications typically concern goods that UK or Crown Dependency businesses need and that are not produced in sufficient quantity at home.
  • Comment on suspensions due to expire in 2027. The government has invited views, in support or in opposition, on whether those measures should be extended beyond 2027. The window to submit views is also 11 November 2026 to 3 February 2027.

GOV.UK said further detail on the application and review process would be published when the window opened. Use the live GOV.UK page for the current form, evidence list and submission method, and email tariffsuspensions@businessandtrade.gov.uk if you are unsure. Do not assume that a past window's paperwork is still correct.

As a planning guide, applicants in earlier rounds have usually needed to identify the commodity code, explain how the goods are used in the UK, and show why a suspension would not undermine UK or Crown Dependency producers. Keep invoices, specifications and supplier evidence. A trade association can often coordinate a sector response on the 2027 expiries.

A successful application does not change the rate on the shipment that is already on the water. It can only help future consignments, once a new suspension is in force.

5. Autonomous tariff quotas

ATQs let a limited quantity of specified goods enter at a reduced rate. Once the quota is used up, the normal rate applies. GOV.UK currently lists six UK ATQs: five for fish products, intended to run until 31 December 2030, and one for raw cane sugar for refining. From 1 January 2026 the sugar quota volume is 325,000 tonnes, intended to run until 31 December 2033, with the applied UK Global Tariff for refining remaining £280 per tonne, subject to any future review.

Most SME importers of manufactured goods will not use these quotas. They are included here so you do not confuse an ATQ with an open suspension. If your product is on the ATQ list, your broker should check remaining quota before you book the vessel.

6. Trade preference, including Vietnam and CPTPP

If the UK has a trade agreement with the country of origin, qualifying goods can often enter at a lower rate than the UK Global Tariff. Preference is not automatic. The goods must meet the rules of origin for that agreement, you must have the right proof of origin, and you must claim the preference on the import declaration. See also GOV.UK guidance on importing and exporting under preference agreements.

China does not have a comprehensive free trade agreement with the UK, so China-origin goods usually pay the UK Global Tariff unless a suspension, quota or special procedure applies. Vietnam is different. UK importers can often choose between the UK-Vietnam Free Trade Agreement (UKVFTA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). The two agreements can have different rates and different origin rules. Pick the one your goods meet, and keep the proof.

  • UKVFTA preference typically needs a valid origin document in the format required by that agreement (often a movement certificate in EUR1 format, or an origin declaration where that is permitted).
  • CPTPP uses a certification of origin, which may be completed by the exporter, producer or importer and must include the minimum data elements set out in the agreement.
  • A certificate that names the wrong agreement, or goods that include too much non-originating content, will not support a claim. If preference is rejected you can face the full duty, and possibly a penalty.

The official collections are here: UK-Vietnam FTA. Ask your Vietnamese factory or trading company, early, which origin document they can issue and under which agreement. Do not leave this until the goods reach Felixstowe.

7. Inward and outward processing

Inward processing lets you import goods to process or repair them in the UK and suspend Customs Duty (and, in many cases, import VAT) while the goods are under the procedure. If you then export the processed products, the suspended duty is not due. If you release them to free circulation in the UK, duty becomes payable, sometimes with options that can reduce the amount.

You normally need authorisation from HMRC, or you may be able to use authorisation by declaration for occasional consignments, within the limits GOV.UK sets. Record-keeping is strict. Inward processing is aimed at processors and repairers, not at a brand that simply imports finished goods for UK sale.

Outward processing is the mirror image: UK goods go abroad for process or repair and can return with duty only on the added value, if the conditions are met. Talk to your broker before you ship goods out for rework in China or Vietnam, or you may pay full duty on the way back.

8. Authorised use (end-use)

Authorised use, still often called end-use, lets you pay a reduced or zero rate of Customs Duty if the imported goods are put to a prescribed use within a set period. It is most often used in aircraft, ship-work, military, oil and gas, and certain food manufacturing. It is not a general discount for retail brands.

To apply you must usually be established in the UK, hold an EORI number, be financially solvent and keep proper records. If the goods are not put to the prescribed use, the full duty (and any anti-dumping duty) can become due. Official starting points are Apply to pay less duty on goods you import for specific uses and the authorised use guidance.

9. Returned goods relief

If you re-import goods that were previously exported from the UK, Returned Goods Relief may allow you to pay less or no Customs Duty, and in some cases less import VAT. The usual conditions include:

  • the goods are re-imported in an unaltered state, apart from work needed to keep them in working order (they must not have been upgraded)
  • they are re-imported within three years of export, unless a shorter period applies
  • for import VAT relief, the exporter and the importer must be the same person
  • if duty was suspended under inward processing when the goods first entered, that duty may have to be repaid on return

This matters when a UK shipment is rejected, a sample comes back, or stock is returned from an overseas warehouse. Keep the original export declaration and commercial evidence, and claim the relief at re-import where you can.

Separately, the UK's low-value import relief of £135 is being withdrawn on a published timetable. That is a different regime. See our guide to the end of the £135 low-value relief.

10. Worked example in pounds sterling (illustration only)

This is an illustration, not a quote, a duty calculation for a live shipment, or tax advice. Rates, conditions and VAT treatment must be confirmed against the official tariff and with your customs broker. Figures are rounded.

A UK manufacturer imports a consignment of production inputs. The customs value (goods plus international freight and insurance) is £25,000. The UK Global Tariff for that code is 8%, and no trade remedy applies.

Item No suspension 0% duty suspension applies
Customs value£25,000£25,000
Customs Duty£2,000 (8%)£0
VAT base (value plus duty)£27,000£25,000
Import VAT at 20%£5,400£5,000
Duty cash cost (VAT often reclaimable)£2,000£0

In this illustration the suspension saves £2,000 of Customs Duty on one shipment, and also slightly reduces the VAT base. A VAT-registered business can normally account for import VAT through postponed VAT accounting and reclaim it, subject to its VAT position. The duty saving is usually a true cost reduction. If an anti-dumping duty applied, it would still be due on both sides of the table.

For a broader landed-cost build-up, including freight and clearance, see our UK import tax and duty calculator guide.

11. How Epic Sourcing helps

We cannot act as your customs broker or give tax advice. We can help you get the product, origin and cost model right so your broker has something solid to declare.

Supplier Vetting

We check that the factory can make the goods you need and can support the origin and product information your broker will ask for.

See packages

Sample Development

We manage samples and specifications so the product you approve is the product that is shipped and declared.

See packages

Private Label

For brands that need a full path from specification to bulk production, inspection and delivery into the UK.

Private Label

If you want a landed cost model for a live product, including duty, freight and the effect of any suspension or preference, book a free chat and we will work through the figures with you. Package details are on our pricing page.

12. Frequently asked questions

Can a duty suspension apply to goods I buy from China?

Often yes, if your commodity code is on the official list and you meet every condition. Suspensions are applied on a Most Favoured Nation basis, so origin is usually not limited to FTA partners. Always check for origin exclusions (the November 2026 cost-of-living rows exclude Russia and Belarus) and for any trade remedy that still applies.

Does a duty suspension also remove VAT or anti-dumping duty?

No. GOV.UK states that suspensions do not apply to other duties that may be chargeable, such as VAT or trade remedy duties including anti-dumping duty.

When is the window to apply for a new suspension?

From 11 November 2026 to 3 February 2027, according to GOV.UK. The same dates apply if you want to comment on suspensions due to expire in 2027.

How many suspensions were extended to 2028?

GOV.UK states that 269 suspensions will be extended to 31 December 2028, and 23 will expire after 31 December 2026. Deloitte described the same extension package as covering more than 250 goods.

Should I use UKVFTA or CPTPP for Vietnamese goods?

Use the agreement whose origin rules your goods meet and whose rate is better for that code. They are not interchangeable. Get the matching proof of origin from the exporter or producer before shipment, and ask your broker to claim the correct preference on the declaration.

Can Epic Sourcing file my customs declaration or apply for a suspension for me?

No. A licensed customs broker or your freight forwarder should make the declaration, and a suspension application is made to the government under the official process. We can help you assemble product, origin and landed-cost information, then your broker can take it from there.

Get a landed cost model before you place the order

Share your product, origin and quantity and we will help you map factory price, freight, Customs Duty and VAT, including whether a suspension or preference may apply. Your broker should confirm the legal treatment.

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