Transition of Suspensions to Measure Type 112 - Autonomous tariff suspension from 14 April:
The way that the UK manages COVID and Business suspensions in the Customs Tariff is changing. This will affect those commodities where the suspension is currently delivered via an additional code combined with a footnote:
- Business suspensions – measure type 103 using additional codes 2700-2704;
- Covid suspensions – measure type 103 using additional codes 2600/2601;
With all declarations now being undertaken within the Customs Declaration System we have the ability to improve on this method, reducing risks caused by deviation from the more standard data model; and reducing burdens for declarants.
Therefore, from the 14th of April 2025:
- Measures which are currently set as a 103 - Third country duty with an additional code suspension 2600/2601 (Covid) or 2700-2704 (Business) are changing to measure type 112 - Autonomous tariff suspension.
- Rather than additional codes informing the coverage of the suspension the following document codes will apply:
- 9Y11: Goods that are COVID-19 critical
- 9Y12: Duty suspension of 0% applies - see footnote for coverage. Please do not use if the MFN import duty rate is 0%
- 9Y15: The declared goods fall under partial suspension.
Please note that those suspensions that are already set on measure type 112 will not change.
The table below outlines the four-digit tariff headings which contain suspensions affected by this change. This may apply to suspensions measures set at either the level listed in the table below or at lower levels of the tariff structure.
| Tariff Heading | Tariff Heading Description |
|---|---|
| 0409 | Natural honey |
| 0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter |
| 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 |
| 1109 | Wheat gluten, whether or not dried |
| 1209 | Seeds, fruit and spores, of a kind used for sowing |
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified |
| 1518 | Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included |
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included |
| 2009 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard |
| 2106 | Food preparations not elsewhere specified or included |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages |
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
| 2309 | Preparations of a kind used in animal feeding |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
| 2804 | Hydrogen, rare gases and other non-metals |
| 2811 | Other inorganic acids and other inorganic oxygen compounds of non-metals |
| 2825 | Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides |
| 2827 | Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides |
| 2833 | Sulphates; alums; peroxosulphates (persulphates) |
| 2835 | Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined |
| 2836 | Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate |
| 2841 | Salts of oxometallic or peroxometallic acids |
| 2843 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals |
| 2847 | Hydrogen peroxide, whether or not solidified with urea |
| 2850 | Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849 |
| 2853 | Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals |
| 2903 | Halogenated derivatives of hydrocarbons |
| 2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2909 | Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2912 | Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde |
| 2914 | Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2916 | Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2917 | Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2918 | Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2920 | Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives |
| 2921 | Amine-function compounds |
| 2922 | Oxygen-function amino-compounds |
| 2923 | Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined |
| 2924 | Carboxyamide-function compounds; amide-function compounds of carbonic acid |
| 2926 | Nitrile-function compounds |
| 2928 | Organic derivatives of hydrazine or of hydroxylamine |
| 2929 | Compounds with other nitrogen function |
| 2930 | Organo-sulphur compounds |
| 2931 | Other organo-inorganic compounds |
| 2932 | Heterocyclic compounds with oxygen hetero-atom(s) only |
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only |
| 2934 | Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds |
| 2935 | Sulphonamides |
| 2938 | Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives |
| 3204 | Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined |
| 3206 | Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined |
| 3208 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter |
| 3215 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid |
| 3401 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent |
| 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 |
| 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches |
| 3506 | Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg |
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) |
| 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils |
| 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included |
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included |
| 3901 | Polymers of ethylene, in primary forms |
| 3902 | Polymers of propylene or of other olefins, in primary forms |
| 3903 | Polymers of styrene, in primary forms |
| 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms |
| 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms |
| 3906 | Acrylic polymers in primary forms |
| 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms |
| 3908 | Polyamides in primary forms |
| 3909 | Amino-resins, phenolic resins and polyurethanes, in primary forms |
| 3910 | Silicones in primary forms |
| 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms |
| 3913 | Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls |
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials |
| 3921 | Other plates, sheets, film, foil and strip, of plastics |
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 |
| 4011 | New pneumatic tyres, of rubber |
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber |
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber |
| 4016 | Other articles of vulcanised rubber other than hard rubber |
| 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 |
| 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
| 4302 | Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 |
| 4412 | Plywood, veneered panels and similar laminated wood |
| 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated |
| 6005 | Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004 |
| 6116 | Gloves, mittens and mitts, knitted or crocheted |
| 6210 | Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 |
| 6211 | Tracksuits, ski suits and swimwear; other garments |
| 6216 | Gloves, mittens and mitts |
| 6305 | Sacks and bags, of a kind used for the packing of goods |
| 6306 | Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods |
| 6307 | Other made-up articles, including dress patterns |
| 6505 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed |
| 6903 | Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and slide gates), other than those of siliceous fossil meals or of similar siliceous earths |
| 6909 | Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods |
| 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) |
| 7202 | Ferro-alloys |
| 7311 | Containers for compressed or liquefied gas, of iron or steel |
| 7326 | Other articles of iron or steel |
| 7409 | Copper plates, sheets and strip, of a thickness exceeding 0.15 mm |
| 7601 | Unwrought aluminium |
| 7604 | Aluminium bars, rods and profiles |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm |
| 7613 | Aluminium containers for compressed or liquefied gas |
| 7616 | Other articles of aluminium |
| 8108 | Titanium and articles thereof, including waste and scrap |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
| 8412 | Other engines and motors |
| 8414 | Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters |
| 8415 | Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
| 8431 | Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 |
| 8506 | Primary cells and primary batteries |
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) |
| 8511 | Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines |
| 8512 | Electrical lighting or signalling equipment (excluding articles of heading 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528 |
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 v |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1 000 v; connectors for optical fibres, optical fibre bundles or cables |
| 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 |
| 8543 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors |
| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars |
| 8708 | Parts and accessories of the motor vehicles of headings 8701 to 8705 |
| 8714 | Parts and accessories of vehicles of headings 8711 to 8713 |
| 9001 | Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked |
| 9004 | Spectacles, goggles and the like, corrective, protective or other |
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof |
Please note, this change will not affect how Pharmaceutical INN/INNM suspension measures are managed within the UK Tariff Dataset. These measures will remain set as a 103 - Third country duty with an additional code suspension 2500/2501 as is currently done by the EU Tariff, which only uses additional codes for this sort of suspension specifically. This is beneficial as this measure reflects WTO Agreement so the coverage for the EU and UK is the same and can therefore remain consistent. This should prevent any additional confusion particularly regarding Northern Ireland declarations.
For further information, please see the following guidance:
Covid and Pharmaceutical Suspensions Reference Document
More information
To stop getting the Tariff stop press notices, or to add recipients to the distribution list, email: tariff.management@hmrc.gov.uk.