Guides / UK Global Tariff (UKGT) · Updated 19 October 2026

UK Global Tariff (UKGT) explained: what it is and when it applies

The UK Global Tariff, or UKGT, is the default schedule of customs duty for goods imported into the UK. Whether you actually pay the UKGT rate depends on where the goods originate, whether you claim a preference, and whether a quota, suspension or trade remedy applies.

What the UK Global Tariff is

The UK Global Tariff (UKGT) is the UK's own schedule of customs duty rates, set up when the UK left the EU customs union and in place since the start of 2021. GOV.UK describes it as the tariff that applies to all goods imported into the UK unless an exception applies. In other words, the UKGT is the starting point, not necessarily the rate you end up paying.

The main exceptions listed in GOV.UK guidance are:

the goods come from a country that has a trade agreement with the UK and qualify for preference under it;
the goods come from a developing country covered by the Developing Countries Trading Scheme (DCTS);
a relief or a tariff suspension applies to the goods.

Government guidance on rules of origin calls the rate that applies without a preference the "Most Favoured Nation" (MFN) tariff. MFN is a World Trade Organization term: the same standard rate is offered to every trading partner unless an agreement or a recognised scheme allows a lower one. When people say "the UKGT rate" for a product, they usually mean this MFN rate.

UKGT versus preferential rates under the TCA

For goods coming from the EU, the question is almost always whether the UK–EU Trade and Cooperation Agreement (TCA) rate can replace the UKGT rate. GOV.UK is clear that tariff-free trade under the TCA depends on the goods meeting the UK–EU preferential rules of origin, which means they must be sufficiently worked or processed within the UK or the EU. Buying from an EU company, or shipping from an EU warehouse, is not the test.

Goods that do not meet the rules can still be imported, but they cannot benefit from the reduced TCA rate. They fall back to the MFN tariff, which HMRC's guidance warns can be much higher for many goods.

Preference is also not applied automatically. To use the TCA rate you, or the agent filing for you, must:

claim preference on the customs declaration; and
declare that you hold proof that the goods meet the rules of origin.

The proof is normally a statement on origin from the exporter or the importer's own knowledge of how the goods were made. Our guide to the statement on origin under the TCA explains both routes and what records to keep.

The Developing Countries Trading Scheme

The DCTS is the UK's preference scheme for developing countries. According to GOV.UK it entered into force on 19 June 2023, replacing the UK's earlier Generalised Scheme of Preferences, and covers 65 countries that are least developed countries or low and lower-middle income economies. Goods from those countries that qualify under the scheme's own rules of origin are taken out of the standard UKGT treatment.

The level of benefit depends on the country's tier, and countries can graduate out of the scheme or between tiers; GOV.UK publishes graduation notices when that happens. If you import from a DCTS country, check the country's current tier and the scheme's rules of origin before you rely on a reduced rate.

Tariff-rate quotas

Some products have a tariff-rate quota (TRQ): a limited volume that can be imported at a zero or reduced rate, with a higher rate once the volume is used up. Some quotas are open only to goods from specified countries, often under a trade agreement.

HMRC guidance stresses that quota rates are not applied automatically either. The claim is made on the import declaration using the quota's six-digit order number, and you must indicate that the supporting documents are available. Most quotas are allocated first come, first served, but some require an import licence before the goods arrive. A quota can be open, critical or exhausted: if it is critical you will be asked for security equal to the full duty, and if it is exhausted the claim is refused and the full rate applies.

Duty suspensions and autonomous tariff quotas

Suspensions are the main way the UKGT itself is lowered for specific goods. GOV.UK explains the difference:

Duty suspensions let unlimited quantities of in-scope goods enter at a reduced rate.
Autonomous tariff quotas (ATQs) allow only limited quantities at a reduced rate.

Both are temporary, can be used by any UK or Crown Dependency importer while in force, and apply on an MFN basis, so goods in scope can come from any country. They do not touch other charges: import VAT and trade remedy duties such as anti-dumping duty still apply.

Suspensions have expiry dates, so they need checking rather than assuming. For example, GOV.UK states that suspensions granted in the 2021 and 2023 application windows are due to expire on 31 December 2026, with the government considering an extension, while those from the 2025 to 2026 window were expected to take effect on 5 August 2026. Where more than one concession could apply, the guidance says goods should be entered at the most advantageous rate.

Trade remedies and other additional duties

The UKGT rate is not always the whole story. The tariff can include additional duty to protect UK industry from unfair trading practices, such as dumping, subsidies or sudden import surges, which are investigated by the Trade Remedies Authority. Separate additional duties also apply to goods originating in Russia and Belarus. GOV.UK notes that the online look-up tool does not show the precise details of every trade remedy measure, so where a remedy may apply it is worth reading the measure itself.

Where to look up UKGT rates

Rates are published in the UK Trade Tariff, the government's online look-up service. According to GOV.UK, it shows the tariff rates applied to goods at the border, but not other charges such as VAT. The same service is where you find current suspensions and reductions for a commodity code.

Everything depends on using the right commodity code first. Our step-by-step guide to using the UK Trade Tariff to find a commodity code and duty rate walks through the search and how to read a code page. If classification is genuinely uncertain, see our guide to advance tariff rulings.

A practical order of checks

Find the correct commodity code for the goods.
Note the UKGT (MFN) rate on the code page as your fallback cost.
Check whether the goods originate in a country with a UK trade agreement, such as the EU under the TCA, and whether you hold proof of origin.
For goods from developing countries, check DCTS eligibility and tier.
Look for a suspension, ATQ or tariff-rate quota on the code, and its conditions and status.
Check for trade remedies or other additional duties.
Make sure the claim (preference, quota order number or suspension) is actually entered on the import declaration.

For worked examples of how these rates play out for EU goods, Easy Clearance has a separate overview of UK Global Tariff rates in 2026. Whatever you read, confirm the current rate in the Trade Tariff on the day you import, because suspensions, quotas and remedies change during the year.

Related guides

Importing into the UK from the EU?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals. Its article looks at UK Global Tariff rates and origin claims for EU goods.

Read the Easy Clearance article

Sources

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.