The UK duty suspension application window is open until 3 February 2027. Check whether your commodity code is already covered, then decide whether to apply or to comment on a 2027 expiry.
The UK 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. If you import production inputs or finished goods and Customs Duty is a meaningful part of your landed cost, this is the period to check your commodity codes and, if needed, to make a case.
First, check whether your code already has a suspension or will get one from 26 November 2026, when SI 2026/1155 gives effect to version 3.8 of the Tariff Suspension Document. GOV.UK says 269 existing suspensions have been extended to 31 December 2028, and about 90 due to expire in 2027 have a technical extension to 31 December 2027 pending review. Then decide whether to apply for a new suspension, or to submit views on a 2027 expiry, before 3 February 2027. This is not tax advice: use your customs broker and the official GOV.UK process.
According to GOV.UK guidance on duty suspensions and tariff quotas, two processes share the same dates:
GOV.UK said further detail on the application and review process would be published when the window opened. Use the live page for the current form and evidence list, and contact tariffsuspensions@businessandtrade.gov.uk if you are unsure. A successful application will not change the rate on a shipment that is already on the water.
Before you write an application, look up your commodity code in the UK Trade Tariff and the official Tariff Suspension Document. SI 2026/1155 comes into force on 26 November 2026 and inserts new 0% suspensions on kerosene, fertilisers and various agricultural and food goods. A commonly cited count of the new rows is 115 commodity codes, with goods originating in Russia or Belarus excluded. Deloitte described the same Budget package as duty removal on more than 100 products and an extension of existing suspensions on more than 250 goods.
Suspensions are usually available to any UK or Crown Dependency importer once they are in force, including on many China-origin goods, but they do not remove VAT or anti-dumping duty. If your code is already covered, the job is to claim it correctly on the declaration, not to apply again.
You will need a GB EORI number to import into Great Britain. Our EORI guide and our UK import tariffs and duties guide cover the baseline. For the wider set of reliefs, including inward processing, authorised use, returned goods relief and Vietnam preference, use the fuller UK duty relief Epic Guide. Country rates from China are also covered in our import duties from China blog and the duty calculator guide.
This window is separate from the withdrawal of the £135 low-value import relief. If you sell low-value parcels, see our guide to the end of the £135 relief.
From 11 November 2026 to 3 February 2027, according to GOV.UK. The same dates apply to comments on suspensions due to expire in 2027.
Often yes, if your exact code is on the official list and you meet every condition, including any origin exclusions. Suspensions are applied on a Most Favoured Nation basis. They do not switch off VAT or anti-dumping duty.
No. An application, if accepted, can only help once a new suspension is in force. For the next shipment, only an existing suspension, quota, preference or special procedure can change the rate, and your broker must claim it on the declaration.
No. The application is made through the official government process, and the declaration is made by a licensed customs broker or forwarder. We can help you assemble product and landed-cost information first. See our pricing page or book a free chat.
Share your product and commodity code and we will help you map factory price, freight and duty, then your broker can confirm whether a suspension or preference applies.
Book a free chatEpic Supply Chains UK Ltd · 71-75 Shelton Street, London WC2H 9JQ · hello@epicsourcing.co.uk
