AI Summary ✨
- Business Duty Suspensions: Newly incorporated suspensions effective from April 11, 2024, are now reflected in the CDS and online tariff systems. Importers can apply additional code 2700 for customs and VAT repayments.
- Future Changes to Duty Suspensions: Plans are underway to streamline the integration of business and COVID duty suspensions into a new measure type by August 1, subject to successful testing.
- OECD Membership Adjustments: Recent corrections to the dataset regarding OECD Geographical Area Group Memberships have been announced.
- Shipping and Third Country Duty Coverage: Updates include new shipping suspension measures and corrections to third-country duty rate measures to enhance accuracy in tariff classifications.
Update to Business duty suspensions coverage:
Following the provision of the data from The Department for Business and Trade (DBT), CDS and the online tariff have now been updated to include the missing business duty suspensions which came into force on the 11th April 2024. These will be available to use for imports from the 14th May 2024.
In order to use these business duty suspensions, you will need to use additional code 2700 on your declaration. Details on which data field to put the information can be found on the online tariff.
As these suspensions came into legal effect on 11 April 2024, where duties were paid on the imports of these goods from that date, importers may be able to claim for repayments of customs duty and/or import VAT. To find out more on how to make a claim, please consult how to apply for a repayment of import duty and VAT if you’ve overpaid (C285) – GOV.UK. The full list can be found here: UK Trade Tariff: duty suspensions and autonomous tariff quotas.
103 – Third country duty suspension rate measures with add code add code 2701 have been updated on the following commodity codes as of 14/05/2024:
| Commodity Code | Description |
|---|---|
| 0409000010 | Mānuka honey |
| 0603110000 | Roses |
| 0603120000 | Carnations |
| 0603130000 | Orchids |
| 0603140000 | Chrysanthemums |
| 0603150000 | Lilies (Lilium spp.) |
| 0603190000 | Other |
| 0603900000 | Other |
| 0710809580 | Other |
| 0712200000 | Onions |
| 0712909010 | Garlic and Allium ampeloprasum and mixtures of vegetables containing garlic and/or Allium ampeloprasum |
| 0802111000 | Bitter |
| 0802119000 | Other |
| 0802129000 | Other |
| 0811908500 | Tropical fruit and tropical nuts |
| 0811909590 | Other |
| 0813409500 | Other |
| 0813501500 | Other |
| 1209913000 | Salad beet seed or beetroot seed (Beta vulgaris var. conditiva) |
| 1901909500 | Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30% by weight |
| 2007993922 | Containing added sugar, in immediate packings of a net content exceeding 1 kg |
| 2007993929 | Peaches, including nectarines |
| 2007995083 | Mango puree concentrate, obtained by cooking: – of the Genus Mangifera spp., – with a sugar content by weight of not more than 30 % for use in the manufacture of products of food and drink industry |
| 2008994819 | Other |
| 2008994980 | Other |
| 2009120000 | Not frozen, of a Brix value not exceeding 20 |
| 2009199800 | Other |
| 2009210090 | Other |
| 2009299990 | Other |
| 2009393119 | Other |
| 2009393199 | Other |
| 2009393919 | Other |
| 2009393999 | Other |
| 2009419970 | Other |
| 2009419999 | Other |
| 2009493099 | Other |
| 2009499990 | Other |
| 2009695110 | For the production of grape juice and/or non-wine sector products such as non-alcoholic drinks, jams and sauces |
| 2009893899 | Other |
| 2009897313 | Other |
| 2009897399 | Other |
| 2009899799 | Other |
| 2106909285 | Other |
| 2303101110 | corn gluten |
| 2710199940 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: – 90 % or more by weight of saturates, and – not more than 0,03 % by weight of sulphur, and with a – viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5,0 cSt at 100 °C or more, but not more than 13,0 cSt at 100 °C |
| 2903120000 | Dichloromethane (methylene chloride) |
| 2903230000 | Tetrachloroethylene (perchloroethylene) |
| 2905170000 | Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) |
| 2909430000 | Monobutyl ethers of ethylene glycol or of diethylene glycol |
| 2916110010 | Acrylic acid |
| 2917350000 | Phthalic anhydride |
| 2917360000 | Terephthalic acid and its salts |
| 2930409000 | Other |
| 2932202000 | gamma-Butyrolactone |
| 2933610000 | Melamine |
| 3902909070 | Synthetic poly-alpha-olefin with a viscosity of 3 or more but not more than 9 centistokes (measured at 100 ° Celsius according to the ASTM D 445 method), obtained by polymerization of dodecene with or without: -not more than 40 % by weight of tetradecene and/or -not more than 2 % by weight decene and/or -not more than 2 % by weight of hexadecene |
| 4015120000 | Of a kind used for medical, surgical, dental or veterinary purposes |
103 – Third country duty suspension rate measures with add code add code 2700 have been updated on the following commodity codes as of 14/05/2024:
| Commodity Code | Description |
|---|---|
| 0409000010 | Mānuka honey |
| 0603110000 | Roses |
| 0603120000 | Carnations |
| 0603130000 | Orchids |
| 0603140000 | Chrysanthemums |
| 0603150000 | Lilies (Lilium spp.) |
| 0603190000 | Other |
| 0603900000 | Other |
| 0710809580 | Other |
| 0712200000 | Onions |
| 0712909010 | Garlic and Allium ampeloprasum and mixtures of vegetables containing garlic and/or Allium ampeloprasum |
| 0802111000 | Bitter |
| 0802119000 | Other |
| 0802129000 | Other |
| 0811908500 | Tropical fruit and tropical nuts |
| 0811909590 | Other |
| 0813409500 | Other |
| 0813501500 | Other |
| 1109000000 | Wheat gluten, whether or not dried |
| 1209913000 | Salad beet seed or beetroot seed (Beta vulgaris var. conditiva) |
| 1901909500 | Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30% by weight |
| 2007993922 | Containing added sugar, in immediate packings of a net content exceeding 1 kg |
| 2007993929 | Peaches, including nectarines |
| 2007995083 | Mango puree concentrate, obtained by cooking: – of the Genus Mangifera spp., – with a sugar content by weight of not more than 30 % for use in the manufacture of products of food and drink industry |
| 2008994819 | Other |
| 2008994980 | Other |
| 2009120000 | Not frozen, of a Brix value not exceeding 20 |
| 2009199800 | Other |
| 2009210090 | Other |
| 2009299990 | Other |
| 2009311999 | Other |
| 2009393119 | Other |
| 2009393199 | Other |
| 2009393919 | Other |
| 2009393999 | Other |
| 2009419970 | Other |
| 2009419999 | Other |
| 2009493099 | Other |
| 2009499990 | Other |
| 2009695110 | For the production of grape juice and/or non-wine sector products such as non-alcoholic drinks, jams and sauces |
| 2009893899 | Other |
| 2009897313 | Other |
| 2009897399 | Other |
| 2009899799 | Other |
| 2106909285 | Other |
| 2303101110 | corn gluten |
| 2710199940 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: – 90 % or more by weight of saturates, and – not more than 0,03 % by weight of sulphur, and with a – viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5,0 cSt at 100 °C or more, but not more than 13,0 cSt at 100 °C |
| 2903120000 | Dichloromethane (methylene chloride) |
| 2903230000 | Tetrachloroethylene (perchloroethylene) |
| 2905170000 | Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) |
| 2909430000 | Monobutyl ethers of ethylene glycol or of diethylene glycol |
| 2916110010 | Acrylic acid |
| 2917350000 | Phthalic anhydride |
| 2917360000 | Terephthalic acid and its salts |
| 2930409000 | Other |
| 2932202000 | gamma-Butyrolactone |
| 2933610000 | Melamine |
| 3902909070 | Synthetic poly-alpha-olefin with a viscosity of 3 or more but not more than 9 centistokes (measured at 100 ° Celsius according to the ASTM D 445 method), obtained by polymerization of dodecene with or without: -not more than 40 % by weight of tetradecene and/or -not more than 2 % by weight decene and/or -not more than 2 % by weight of hexadecene |
| 4015120000 | Of a kind used for medical, surgical, dental or veterinary purposes |
Future changes to business and COVID duty suspensions
We are currently testing the feasibility of moving all business and COVID duty suspensions to measure type 112. This will allow us to remove the need to use additional codes with duty suspensions and replace them with a more CDS friendly documentary code requirement. Our current plan is to be able to make these changes for 1 August, but this is dependent on successful testing, and we will update you on progress when we can.
If this raises any questions or concerns, please contact us at: tariffmanagement@hmrc.gov.uk
Update to 1014 – OECD Geographical Area Group Memberships:
This update is due to the Department for Business and Trade correcting their dataset entry in respect of country memberships for the 1014 – Organization for Economic Cooperation and Development (OECD) Geographical Area Group. More information on OECD members can be found here.
Update to Shipping Suspensions:
New Shipping Suspension measures (measure type 117: Suspension – goods for certain categories of ships, boats, and other vessels and for drilling or production platforms) will entry into force on 17 May 2024 for the following commodity codes:
| Commodity Code | Description |
|---|---|
| 9403910000 | Parts |
| 9403990000 | Other |
Update to 103 -Third Country duty coverage:
This update is due to the Department for Business and Trade correcting a missing tariff dataset entry in respect of 103 – Third country duty rate measures.
103 – Third country duty rate measure has been set on the following commodity code as of 10/05/2024:
| Commodity Code | Description |
|---|---|
| 0409000010 | Mānuka honey |
| 0409000090 | Other |
