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United Kingdom·GOV.UK

Garlic quota notice sets 2,312 tonnes for October-to-May licences

Quota 05.4106 covers origins outside China and EU Member States. Applications closed at 5pm on 7 September; licences run from 1 October 2026 to 31 May 2027.

By Taxxa AI Oy · Published 26 August 2026

Tax

The Rural Payments Agency's garlic quota notice specified 2,312,000 kg under quota order 05.4106GOV, with the origin described as “Countries other than China and excluding EU Member StatesGOV”. Licences cover 1 October 2026 to 31 May 2027.GOV The application window ran from 1 September to 5pm on 7 September 2026GOV, and the notice says applications received after that deadline would be rejectedGOV.

The notice identifies the tariff quota as covering imports of garlic falling within CN code 0703 2000GOV. Reduced duty applies only to the quantities recorded in sections 17 and 18 of the licenceGOV. Licence holders preparing October imports should therefore distinguish the total quantity offered in the notice from the quantity authorised on their own licence.

For a first application in the quota year, applicants had to demonstrate imports of at least 25 tonnes of eligible fruit and vegetables in each of two periodsGOV: 1 March 2025 to 28 February 2026, and 1 March 2024 to 28 February 2025GOV. Eligible products are those listed in the notice's Annex 2 and the statutory Proof of Trade TableGOV. Applicants must be established and registered for VAT in the UKGOV and provide a current VAT registration certificateGOV.

Evidence for electronic licences comprises a schedule of licence numbers, import dates, the weight of each electronic attribution and its import entry number. Imports made without a licence require copies of Customs Declaration Service declarations. Applications, supporting documents and security had to be correct on submission.

The required security was £60 per tonneGOV. Box 11 needed the amount in pounds and the security type. When using another trader’s block guarantee, it also needed the trader number of the block guarantee holder. The application also needed the country of origin and a cross in the No box in box 8, the full CN description in box 15, and the statutory instrument and quota order number in box 20.

For the main electronic licence, excluding extracts, the notice provides for automatic security release once at least 95% of the licence quantity has been attributedGOV. Licence holders should track utilisation against that threshold and the 31 May 2027 end date.

The legal framework is the Customs (Tariff Quotas) (EU Exit) Regulations 2020Legislation, particularly regulations 24, 26, 29 and 40 and Schedules 2 and 3Legislation.

For licences obtained under quota 05.4106, check the authorised quantities and 1 October 2026 to 31 May 2027 validity period, and track main electronic licence attribution against the 95% security-release threshold.

Sources

  1. Notice to Traders 63/26 - Imports of Garlic from Countries other than China and EU Member States under Statutory Instrument No. 2020/1432
  2. The Customs (Tariff Quotas) (EU Exit) Regulations 2020

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