Export of steel and metal products to the UK – quotas and 0% duty [2026]

Steel is a political commodity. The UK, like the EU, protects its steel market. For a Polish exporter of steel products (profiles, pipes, structures), two concepts are key: Origin and Safeguards (Contingents).

0% duty (TCA) is not everything

Most steel products from Poland have a 0% rate under the trade agreement. BUT! The UK has introduced safeguard measures on steel imports. This means that 0% duty applies only until the quantitative limit (quota) is exhausted.

How do steel quotas work?

Each steel category (e.g. Category 1: Hot-rolled sheets) has a quarterly limit assigned for a given country or group of countries.

• If you are within the limit -> 0% rate.
• If the limit is exceeded -> Penalty rate 25%.

As an exporter, you must verify quota status before shipment. This is done in the system UK Quota Search ToolOrder Numbers are entered in the customs declaration.

CBAM in the UK (from 2027)

The EU introduced a carbon tax (CBAM). The UK plans to introduce its own. UK CBAM from 2027. It will concern, among others, steel, aluminium and cement. Exporters will have to report CO2 emissions related to steel production.

Documentation

For steel (especially structural), the standard is also important EN 1090 and labelling UKCA, if steel is a structural element of the building.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04