United KingdomLegislation gov
Import duty suspended to 0% on kerosene, fertilisers, 101 foods
Authorised-use relief covers steel for bright bar, wire and linepipe; 115 zero-duty suspensions apply from 26 November 2026 with Russia and Belarus excluded.
By Taxxa AI OyPublished 3 November 2026
Industry: Across industries
Import duty falls to zero on steel inputs for bright bar, wire and linepipeLegislation, and on kerosene, fertilisers and 101 agricultural and food goods
Legislation
Legislation. The Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026
Legislation were made on 2 November 2026, laid before the House of Commons on 3 November 2026, and come into force on 26 November 2026
Legislation. They extend to England and Wales, Scotland and Northern Ireland and use the negative procedure, since none of the changes raises a standard-case duty rate.
Three reference documents take new versions dated 27 October 2026. The authorised use document (version 2.27) under the Special Procedures Regulations 2018 introduces authorised use measures cutting import duty to zero on nine commodity codes for steel used to manufacture bright bar, a precision-finished steel bar product, and wire, and on six commodity codes for steel used to manufacture linepipe, steel pipe for oil, gas and fluid pipelines. The authorised use rates document (version 1.27) under the Reliefs Regulations 2020 mirrors that relief across 15 commodity codes for the same steel goods. Relief is available only where the imported steel is used to manufacture those productsLegislation; the feedstock is not currently produced domestically, and the changes are intended to support increased United Kingdom production. The steel reliefs will be included in the 12-month review of the steel trade measure introduced in July 2026.
The Tariff Suspension Document (version 3.8) under the Suspensions Regulations 2020 inserts exceptional zero-duty suspensions on 115 commodity codesLegislation: kerosene, mainly for use as heating oil, fertilisers, and 101 agricultural and food products. The suspensions respond to inflationary pressure on consumers following the conflict in the Middle East and follow a four-week public consultation from 27 May to 24 June 2026. Goods originating in Russia or Belarus are excluded from every new suspension
Legislation. The suspensions for agricultural and food goods and kerosene run until 31 December 2028
Legislation
Legislation; the fertiliser suspensions run until 31 December 2027
Legislation.
The powers exercised are sections 12(1) and (3), 19 and 32(7) and (8) of, and paragraph 13 of Schedule 2 to, the Taxation (Cross-border Trade) Act 2018, with the section 12 power used on the Secretary of State's recommendation under the exceptional-circumstances route. No full impact assessment was produced; the instrument is stated to have no or no significant impact on business, charities, voluntary bodies, small and micro businesses or the public sector, with steel producers of bright bar, wire and linepipe expected to benefit. Tariff legislation is kept under review to check it meets its policy objectives and to monitor burdens on business.
Legal basis: sections 12, 19 and 32 of, and Schedule 2 to, the Taxation (Cross-border Trade) Act 2018, and regulations 2 to 4 of the Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026 (2026 No. 1155) substituting the three reference documents.
Claim the 0% authorised-use relief or tariff suspension from 26 November 2026 if you import the listed steel inputs, kerosene, fertilisers or agri-food goods, checking the Russia/Belarus exclusion and the 2027 and 2028 end dates.