19 May 2020
How to check the tariffs that will apply to goods you import when the UK Global Tariff takes effect on 1 January 2021
From 1 January 2021, the UK will apply a UK-specific tariff to imported goods.
This UK Global Tariff (UKGT) will replace the EU’s Common External Tariff, which applies until 31 December 2020.
The government ran a consultation to inform development of the UKGT. Read Brexit: Consultation on the UK Global Tariff.
What the tariff applies to
The UKGT will apply to all goods imported into the UK unless:
- an exception applies, such as a relief or tariff suspension
- the goods come from countries that are part of the Generalised Scheme of Preferences
- the country you’re importing from has a trade agreement with the UK
It only shows the tariffs that will be applied to goods at the border when they’re imported into the UK. It does not cover:
- other import duties, such as VAT
- the precise details of trade remedies measures
- other restrictions on imports, such as anti-dumping, countervailing or safeguards
Goods covered by a tariff-rate quota
Some products are covered by a tariff-rate quota. This allows a limited amount of a product to be imported at a zero or lower tariff rate.
The limit may be expressed in units of:
If this limit is exceeded, a higher tariff rate applies.
If there is a tariff-rate quota on your product, you can apply to import a limited amount at a reduced rate of customs duty. Some tariff-rate quotas are only applicable to products imported from a specified country.
The government will publish further advice on tariff-rate quotas later in 2020. This will be based on the quotas in the UK goods schedule at the World Trade Organisation, published in draft in 2018.
How to check the tariff
Use the UK Global Tariff tool to check the tariffs that will apply to goods you import from 1 January 2021.
You can search using:
- an 8 digit commodity code
- a product description
- a combination of these
You can download the full UKGT (CSV, 2.5MB).
Many tariffs on goods imported into the UK have been simplified and liberalised. Government amendments are highlighted in the ‘change’ column in the UK Global Tariff tool.
- ‘Liberalised’ means the tariff has been reduced to zero.
- ‘Simplified’ means the tariff has been rounded down or ‘banded’. For some complex tariffs this means the tariff is now expressed as a single percentage.
- ‘Reduced’ means the tariff has been lowered beyond the simplification measure.
- ‘Currency conversion’ means that tariffs have been converted at an exchange rate of €1 = 0.83687 GBP. After this conversion, rates equal to or over £10 have been rounded down to the nearest whole pound. Rates under £10 have been rounded down to the nearest 10 pence.
For more details on the exact changes and amendments read the government response to the consultation.
Tariff relief on some goods for tackling coronavirus (COVID-19)
The tariff and VAT have been removed on some goods.
This will be reviewed throughout 2020 and will continue to apply in 2021 if necessary.
First published 19 May 2020