8 October 2019
This guidance was withdrawn on 31 January 2020. There is currently a transition period until the end of 2020, while the UK and EU negotiate additional arrangements. The current rules on trade for the UK and EU will continue to apply during the transition period. During this time you can find current tariffs in the Trade Tariff tool.
Temporary rates of customs duty on imports if the UK leaves the EU with no deal
If the UK leaves the EU with no deal, you may need to pay different rates of customs duty (tariffs) on imports into the UK from the EU and the rest of the world. These rates will only be applied if the UK leaves with no deal.
The temporary rates would be in place for up to 12 months. The government will then introduce a permanent tariff regime following a public consultation.
Depending on where the goods come from, the tariff rate will either be a preferential rate or a non-preferential rate, which is also called a ‘Most Favoured Nation’ (MFN) rate.
Preferential tariff rates
A preferential tariff rate will apply if the country you are importing from:
Non-preferential tariff rates (‘Most Favoured Nation’)
If there is no trade agreement between the UK and another country after Brexit, you will have to trade with that country under the World Trade Organization (WTO) rules.
WTO rules state that the same trading terms must be applied to all countries unless there is a trade agreement between 2 or more countries. This is known as Most Favoured Nation treatment.
Tariff-rate quotas (TRQ)
If a tariff-rate quota applies, you can apply to import a limited amount at a reduced rate of customs duty (tariff). You would need to claim for the tariff-rate quota using the TRQ order number.
Find out more about tariff-rate quotas.
If the UK leaves the EU with no deal, the UK government will not introduce any new checks or controls on goods at the land border between Ireland and Northern Ireland.
The temporary rates of customs duty (tariffs) on imports will not apply to goods crossing from Ireland into Northern Ireland.
Contact HMRC if you have a question about UK imports after Brexit.
Find out more about importing into the UK if the UK leaves with no deal.