13 March 2019
Temporary rates of customs duty on imports if the UK leaves the EU with no deal
If the UK leaves the EU without a deal, businesses may need to pay different rates of customs duty on imports.
The UK government would set temporary rates which would:
- apply from 11pm on exit day
- be in place for up to 12 months from exit day
Where temporary tariffs would apply
Under the temporary tariff plan, the majority of UK imports would be tariff-free.
The UK temporary tariff schedule would not apply to goods crossing the land border from Ireland into Northern Ireland.
The tariffs will apply equally to imports from all countries with which the UK does not have a trade agreement or any other preferential arrangement. In a no-deal scenario, this would include the EU (excluding Ireland).
In certain sectors, tariffs would be maintained to support the most sensitive agricultural industries, the automotive sector, vulnerable industries exposed to unfair global competition, and to maintain the UK government’s commitment to developing countries.
What happens after the temporary period?
Following the 12-month temporary tariff plan, the UK government would introduce a long-term tariff regime. This would be developed following a full public consultation process
Check current rates of customs duty
If you import goods before exit day you should use the UK Trade Tariff tool to look up:
- commodity codes
- customs duty
- VAT rates
Check temporary rates of customs duty if the UK leaves the EU with no deal
The UK Trade Tariff tool would be updated with the new customs duty rates if the UK were to leave the EU without an agreement. These rates would apply from 11pm on exit day.
To find out what these rates would be ahead of the tool being updated:
- Use the UK Trade Tariff tool to find the commodity codes for your goods.
- View the temporary rates of customs duty on imports after EU Exit.
- Find out whether a preferential tariff rate, most-favoured-nation (MFN) tariff rate or tariff quota rate applies by searching for the good using the commodity code.
If you need to pay customs duty, the rates could vary depending on where you import your goods from.
Read more about the temporary rates of customs duty on imports if the UK leaves the EU with no deal.
Avoiding a hard border in a no deal scenario
If the UK leaves the EU without a deal, the UK government would not introduce any new checks or controls on goods at the land border between Ireland and Northern Ireland, including no customs requirements for nearly all goods.
Read more about avoiding a hard border in a no-deal scenario.