The UK left the European Union on 31 January 2020. The Department for International Trade is preparing the UK’s first independent tariff policy in almost fifty years. This Most Favoured Nation (MFN) tariff will enter into force on 1 January 2021.

The tariffs will apply to all goods imported into the UK, unless an exception such as a preferential arrangement or tariff suspension applies. In particular, this tariff will not apply to goods coming from developing countries that benefit under the Generalised Scheme of Preferences, or to goods originating from countries with which the UK has negotiated a free trade agreement (FTA).

The Northern Ireland/Ireland Protocol in the Withdrawal Agreement provides for certain specific arrangements as regards Northern Ireland.

In setting the tariff rates, the government will have regard to the principles set out in the Taxation (Cross-border Trade) Act 2018, namely:

the interests of consumers in the United Kingdom

the interests of producers in the United Kingdom of the goods concerned

the desirability of maintaining and promoting the external trade of the United Kingdom

the desirability of maintaining and promoting productivity in the United Kingdom

the extent to which the goods concerned are subject to competition

The government will also seek to balance strategic trade objectives, such as the delivery of the UK’s trade ambitions and FTA trade agenda, with maintaining the government’s commitment to developing countries to reduce poverty through trade.

The consultation offers you the opportunity to provide:

views on a potential series of amendments to the Common External Tariff to create a bespoke UK tariff- specifically: simplifying and tailoring the UK Global Tariff policy, removing tariffs on goods imported by UK businesses to manufacture other goods, and where the UK has zero or limited domestic production

specific feedback on specific products or commodity codes of importance to you, including on the corresponding tariff rate

information on your interactions with MFN tariffs and the importance of tariffs to your sectors

For any further queries on guidance or accessibility you can email tariffconsultation@trade.gov.uk. This email address will no longer be monitored once the consultation closes on 5 March 2020.