The UK government has opened the latest application window for tariff suspensions, creating a significant opportunity for businesses to reduce import costs on qualifying goods. If your operations rely on imported inputs, there’s no time like now to review and act.
Cooper Parry’s Customs team has broken down the changes and how best you can adapt below.
What Are Duty Suspensions?
Duty suspensions temporarily remove or reduce customs duties on specific imported goods used in UK production. They’re designed to support manufacturers and processors by lowering the cost of inputs that are not produced in the UK or are not available in sufficient quantity or quality domestically.
These measures apply across the UK and Crown Dependencies and can deliver substantial savings for businesses importing eligible inputs. VAT and trade remedies (such as anti-dumping duties) still apply, but the customs duty element can be reduced to zero.
The Application Window Is Open
The Department for Business and Trade (DBT) has confirmed that the 2025–26 application window for new duty suspensions and extensions is now open. The deadline for submissions is:
11:59pm on Wednesday, 4 February 2026.
After the review process, approved suspensions will apply UK-wide and remain in force for a defined period – typically 2 years or more – helping businesses lock in cost reductions for the next cycle.
Several existing suspensions have already been extended to 31 Dec 2026, with stakeholder reviews running in parallel.
Who Should Pay Attention?
This opportunity is particularly relevant for:
- UK manufacturers and processors importing raw materials, semi-finished goods, or components.
- Businesses in sectors such as food and drink, pharmaceuticals/medical, chemicals and plastics, industrial manufacturing, packaging, automotive, and electronics.
- Companies seeking to improve competitiveness by reducing input costs.
Examples of Goods Commonly Covered
While each application is assessed individually, previous suspensions have included:
- Food ingredients: fruit purées, nuts, frozen vegetables, seed oils, pasta, fruit juices.
- Industrial inputs: aluminium ingots and extrusions, plastic resins, packaging films, specialist chemicals, rubber compounds.
- Fisheries products: cod, haddock, hake.
If your business imports similar goods, this could be a valuable opportunity.
Why Act Now?
The window is short and spans the festive period. Acting early ensures your business has time to engage internal stakeholders, gather evidence and data, prepare a strong application, and manage any potential objections.
Successful applications can deliver direct cost savings, strengthen supply chains, improve margins, and ultimately enhance price competitiveness.
How We Can Help
Preparing a duty suspension application requires detailed evidence and a clear understanding of eligibility criteria. Our Customs team provides end-to-end support, including:
- Assessing whether your goods qualify.
- Supporting information and data gathering.
- Preparing a comprehensive application.
- Managing the process and HMRC communications throughout.
Don’t Miss Out
The application window closes on 4 February 2026. Contact our team today to explore whether your business can benefit from duty suspensions, make your application before the deadline, and secure your position going forward.
