United Kingdom · Enacted legislation
UK enacts zero-duty schemes for steel used in bright bar and linepipe
On 4 November 2026, HM Revenue & Customs published reference documents for new UK customs rules allowing qualifying steel inputs for bright bar, wire and linepipe manufacturing to be imported at a zero rate of duty from 26 November 2026.
- Official document:
- SI 2026/1155; Authorised Use documents v2.27 and v1.27
- Development date:
- 2026-11-04
HM Treasury made the Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026 on 2 November and laid them on 3 November. The instrument replaces incorporated customs documents with versions dated 27 October 2026.[1][2][3][4]
Fifteen conditional zero-duty codes
Authorised-use versions 2.27 and 1.27 add a 0% rate for 15 commodity codes where goods are put to the specified manufacturing use. Six codes cover hot-rolled sheets, strips and quarto plates used to manufacture linepipe. Nine cover hot-rolled products and merchant bars used for bright drawing or producing bright bars and wire. The implementation notice confirms that the schemes begin on 26 November.[1][2][3][4]
Authorisation remains essential
This is an authorised-use relief, not an unconditional tariff cut for every import under those codes. In Great Britain, a full authorisation generally requires a UK-established trader with a GB EORI number, appropriate records and details of the goods and intended processing. Occasional users may obtain authorisation through an import declaration subject to separate restrictions. Goods must be declared into authorised use and the authorisation number included. Northern Ireland uses the Union Customs Code end-use procedure.[3][4][5][6]
Other suspensions are separate
The same instrument adopts Tariff Suspension Document version 3.8, introducing 0% suspensions for specified kerosene, fertiliser, agricultural and food goods, with Russia and Belarus origin exclusions. Importers must check each exact commodity description, origin condition and expiry entry rather than treating those categories as blanket relief.[1][7]
Operational action
Steel processors should map purchase codes and product specifications to the 15 entries, confirm that planned transformation matches the prescribed use, and secure the right authorisation before entry. Customs teams should align declarations and discharge records. Existing anti-dumping and anti-subsidy duties continue, and UK CBAM is scheduled to apply from 1 January 2027.[2][3][4][5]
Official sources
- [1] Customs (Tariff and Miscellaneous Amendments) (No. 7) Regulations 2026
HM Treasury · Document date: 2026-11-02
Regulations 1–4 and Explanatory Note; made 2 November, laid 3 November, commencement 26 November.
- [2] Implementation notifications on the UK steel trade measure
Department for Business and Trade · Document date: 2026-11-03
Bright bar and line pipe authorised use schemes; Trade remedies; CBAM.
- [3] Authorised Use: Eligible Goods and Authorised Uses v2.27
HM Revenue & Customs · Document date: 2026-10-27
Fifteen steel commodity-code and prescribed-use rows; entry 26 November 2026.
- [4] Authorised Use: Eligible Goods and Rates v1.27
HM Revenue & Customs · Document date: 2026-10-27
Same 15 code rows, each at 0.0%.
- [5] Special procedure: authorised use
HM Revenue & Customs · Document date: 2026-11-07
Meaning of authorised use; eligibility, application, records and customs declarations.
- [6] Declare goods to authorised use and complete authorised use
HM Revenue & Customs · Document date: 2026-08-06
Declaration, authorisation-number and discharge sections.
- [7] Reference documents for tariff suspensions — version 3.8
HM Revenue & Customs · Document date: 2026-11-04
Version 3.8 and 26 November entry into effect.