How to find the temporary rates of customs duty on imports if the UK leaves the EU with no deal.
This approach was outlined by the Prime Minister in the House of Commons on 12 March 2019 to ensure MPs are fully informed before the vote on No Deal on 13 March 2019.
This information includes the government’s approach to customs duty, which is a tax you pay when importing goods. The rate of customs duty you pay is known as the ‘tariff’.
If the UK leaves the EU with no deal, you may need to pay different rates of customs duty on imports. These rates would only be applied if the UK were to leave the EU with no deal.
The UK government would set temporary rates which would:
- apply from 11pm on 29 March 2019 (may also apply to new exit date on 31 December 2020)
- be in place for up to 12 months from 29 March 2019 (may also apply to new exit date on 31 December 2020)
Check current rates of customs duty
If you import goods before 29 March 2019 (may also apply to new exit date on 31 December 2020) you should use the UK Trade Tariff tool to look up:
- commodity codes
- customs duty
- VAT rates
Commodity codes classify goods for import so you can:
- fill in declarations and other paperwork
- check if there’s duty or VAT to pay
- find out about duty reliefs
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 29 March 2019 (may also apply to new exit date on 31 December 2020).
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, 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.
Preferential tariff rate
A preferential tariff rate would apply if the country:
If a preferential tariff rate applies, this is the rate of customs duty you would pay.
Most-favoured-nation (MFN) tariff rate
If a preferential tariff rate does not apply, this is the rate of customs duty you would pay.
Tariff quota rate (TRQ)
If a tariff quota rate applies, you could apply to import a limited amount at a reduced rate of customs duty. You would need to claim for the tariff rate quota using the TRQ order number.
Find out more about trading with the EU if the UK leaves with no deal.
Contact HMRC if you still have a question about UK imports after EU Exit.