UK confirms planned zero-duty package for food, fertilisers and kerosene

The final list contains 101 agri-food commodity lines, one kerosene line and 13 fertiliser lines, all showing a zero duty expression. Agri-food goods and kerosene are listed through 31 December 2028, while the fertiliser suspensions end on 31 December 2027. The kerosene entry is classification 27101925; fertiliser entries distinguish composition, nitrogen content, aqueous concentrations and packaging exclusions.^[2]

Product descriptions matter alongside the codes: this is not relief for every food, fuel or fertiliser import. The list warns that commodity codes may change. Importers should establish the correct classification and match their actual goods to the full description, rather than relying on a broad product label.^[2]

Imports originating in Russia or Belarus are excluded. The announced relief concerns standard customs tariffs and does not remove VAT or trade-remedy duties such as anti-dumping charges. An eligible customs-duty suspension therefore does not by itself establish the total taxes and duties payable on an import.^[1][2]

The package is separate from existing business-suspension extensions and earlier cost-of-living measures. The official reference-document page for the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 still displays version 3.7, dated 1 September and effective 1 October. The new consultation response says legislation will give effect to this package on 26 November; that operative amendment has not yet been reviewed.^[1][3]

Groups can use the list to identify potentially affected supply chains and model the announcement conditionally. Before applying a zero rate to actual transactions, they should confirm the final legal instrument, entry-date rules, origin and classification. The intended commencement date is not a new customer filing deadline.^[1][2]