Orr Litchfield

Solicitors and Business Lawyers

No Deal Brexit Temporary UK Tariffs

This morning (13th March 2019), the UK Government published its Guidance on the temporary rates of customs duties (that is, tariffs) on imports into the UK that it will use for a period of up to 12 months in the event of a no deal Brexit. The Guidance can be found at https://www.gov.uk/guidance/check-temporary-rates-of-customs-duty-on-imports-after-eu-exit

The proposed temporary rates of customs duties on imports will apply from 11.00pm UK time on 29th March 2019 (that is, midnight CET) in the event of a no deal Brexit and the UK Trade Tariff tool will be updated.

If you import goods before 11.00pm on 29th March 2019, you should continue to use the UK Trade Tariff tool to look up commodity codes, customs duty and VAT rates - https://www.gov.uk/guidance/using-the-trade-tariff-tool-to-find-a-commodity-code

If you import goods after 11.00pm on 29th March 2019, you should (a) use the UK Trade Tariff tool to look up commodity codes, (b) check the temporary rates of customs duty at -  https://www.gov.uk/government/publications/temporary-rates-of-customs-duty-on-imports-after-eu-exit  and (c) find out whether a preferential tariff rate, most-favoured nation (“MFN”) tariff rate or tariff rate quota (“TRQ”) applies.  

A Preferential tariff rate would apply if the country has a free trade agreement with the UK or is part of a generalised scheme of preferences. If a preferential tariff rate applies, this is the rate of customs duty you would pay. The UK’s existing free trade agreements can be found at -  https://www.gov.uk/government/publications/existing-trade-agreements-if-the-uk-leaves-the-eu-without-a-deal

A MFN tariff rate applies if a preferential tariff rate does not apply.

If a TRQ applies, you can apply to import a limited amount at a reduced rate of customs duty. You would need to claim for the TRQ using the TRQ order number.

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