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UK importers have until February 2026 to utilise duty suspension window

Date

06 Jan 2026

Category

Tax, VAT

Author

Gordon Baird

UK importers have until February 2026 to utilise duty suspension window

The UK government has officially opened the 2025-26 duty suspension application window, providing an opportunity for businesses to reduce or eliminate customs duties on key imported goods - though VAT and trade remedy duties still apply.

The window closes on 4 February 2026, so businesses have a limited timeframe to take advantage of potential savings.

What is duty suspension?

A duty suspension temporarily removes or lowers customs duties levied on specific imported goods essential for UK production - such as raw materials, semi-finished components and industrial inputs.
Duty suspension:
  • Boosts competitiveness by lowering input costs for manufacturers and processors.
  • Enhances supply chain resilience, particularly when domestic production doesn’t meet demand.
  • Supports strategic growth, enabling investments in sectors like food and drink, pharmaceuticals, chemicals, metals and packaging.

Who should act now?

Businesses that rely on imported inputs, particularly in sectors like:
  • Food & beverage
  • Pharmaceuticals & chemicals
  • Automotive & electronics
  • Packaging & industrial manufacturing
If your company imports items such as seed oils, nuts, fruit purées, aluminium, plastic resins, or specialist chemicals, this could significantly cut costs and strengthen your operations.

What are the savings?

Potential savings include:
  • Zero tariffs on qualifying goods
  • Improved cash flow and reduced cost base
  • Enhanced price competitiveness in value chains
While VAT and anti-dumping duties remain payable, eliminating the customs duty alone can substantially impact margins.

Actions required

We would advise business leaders to:
  • Act promptly: Start preparing as soon as possible to avoid delays or missed opportunity.
  • Gather evidence early: Commodity codes, import usage, supply constraints.
  • Engage internal teams: Finance, supply chain, operations and customs specialists.
  • Seek expert support: Ensure applications are compliant and compelling.

We’re here to help

With the window closing on 4 February 2026, timing is critical.
Our expert team can help you:
  • Identify eligible products
  • Prepare robust, data-driven applications
  • Handle compliance and renewals effectively
  • Unlock duty savings and improve margins
If you would like to discuss if you are eligible or details about your application contact our team now to ensure you meet the deadline.

Get in touch

Gordon Baird

Director