Trade policies; Suspensions and reliefs
Suspensions and reliefs reduce the duties on the import of certain goods.
Traders must state on their declaration that they want to take advantage of a suspension or relief. They must also provide documents to back up their declaration. This is usually in the form of an authorised use relief certificate or similar.
Read more about duty suspensions on GOV.UK.
A suspension is usually temporary while a relief is usually permanent.
Suspensions are usually reviewed after 5 years. In the Tariff there are no end dates on suspensions.
There is no difference between how suspensions and reliefs operate in the Tariff.
Additional code 2500 represents 'Annex I “Combined Nomenclature”, Part Three, Section II (pharmaceutical products), Tariff Annexes 3 to 6 – R 2019/1776 (OJ L 280)'.
This is a list of commodity codes which can attract a 0% import duty if imported for specified pharmaceutical purposes. If they are not assigned the 2500 code, they must be assigned 2501 – Other. This means they will attract a higher duty, depending on the commodity code.