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Update to Pharmaceutical Suspension Measures:
As of 10 June 2025, Pharmaceutical INN/INNM suspension measures have been amended from three tariff measures to two tariff measures. This change means a ‘standard’ 103 - Third country duty measure without an add code will no longer be present on the UK Tariff.
The suspension measures will remain set as a 103 - Third country duty with additional codes 2500/2501 as is currently done by the EU Tariff, which only uses additional codes for this sort of suspension specifically. This is beneficial as this measure reflects WTO Agreement so the coverage for the EU and UK is the same and can therefore remain consistent. This should prevent any additional confusion particularly regarding Northern Ireland declarations.
To claim the duty suspension, please use additional code 2500: Table 10 & Tables 11 to 13 referred to in section 41 Pharmaceutical substances of the Reliefs Reference Document, Reference documents for The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 - GOV.UK (www.gov.uk)
Please do not use if MFN duty is 0%.
For goods not eligible for the duty suspension, please use additional code 2501: Other. The duty rate applicable will match the ‘standard’ 103 - Third country duty rate. Please also use additional code 2501 when the MFN duty is 0%.
Update to Commodity Code Structure to maintain dynamic alignment with the EU:
The following commodity codes have been created as of 11 June 2025:
- 4412100010
- 4412100090
- 4412390020
More information
To stop getting the Tariff stop press notices, or to add recipients to the distribution list, email: tariffmanagement@hmrc.gov.uk.