Guide

Duty Suspensions and Tariff Quotas

Introduction

Imported goods usually carry higher rates of duty than the raw materials from which they are manufactured. Temporary duty suspensions and tariff quotas allow the duty-free importation of raw materials, components and semi-finished products into the European Community (EC) which cannot be supplied from EC sources.

Duty suspensions allow unlimited quantities to be imported into the European Union (EU). Tariff Quotas allow limited quantities to be imported. This system cannot be used simply to import goods for resale.

This guide is for importers wishing to apply for duty suspensions and tariff quotas. It outlines how to make an application, when you can apply and who is eligible. It also covers the relevant import procedures you need to follow once you've made an application, and other similar EU schemes.