Some products are covered by a tariff-rate quota. This allows a limited amount of a product to be imported at a zero or lower tariff rate.
The limit may be expressed in units of:
If this limit is exceeded, a higher tariff rate applies.
If there is a tariff-rate quota on your product, you can apply to import a limited amount at a reduced rate of customs duty. Some tariff-rate quotas are only applicable to products imported from a specified country.
The government will publish further advice on tariff-rate quotas later in 2020. This will be based on the quotas in the UK goods schedule at the World Trade Organization, published in draft in 2018.