UK Tariff Rate Quotas (TRQ) in import — how to use lower duty rates [2026]

Tariff Rate Quotas (TRQ) are one of the most underused instruments for optimising import costs. The mechanism is straightforward in theory: a specified quantity of goods may be imported at a reduced or zero duty rate — once the quota is exhausted, the standard, higher rate applies. In practice, making use of TRQs requires precise knowledge: where to find quotas, how to check their availability, how to apply for an allocation, and what to do when a quota is exhausted. For importers bringing goods from the United Kingdom, an additional complication arises from the fact that, post-Brexit, the TCA (Trade and Cooperation Agreement) already grants a 0% rate for most UK-origin goods — so TRQs are primarily relevant for products where TCA 0% does not apply, or for imports from third countries. This article explains the TRQ mechanism step by step, with practical examples for importers in the UK and EU markets.

What is a TRQ and how does it differ from other duty rates

The EU customs system operates with three main duty rates that are worth distinguishing:

Rate	Abbreviation	Description	Application for UK
Most Favoured Nation	MFN	Standard rate for WTO countries without a preferential agreement	UK without proof of origin or outside TCA
TCA (preference)	TCA	0% when UK rules of origin are met	UK with proof of UK origin
TRQ (quota)	TRQ	Reduced/zero rate for a specified quantity of goods	Selected products, including UK and third countries

TRQ is not an alternative to TCA — it is an independent mechanism. A TRQ applies when: 1. The goods do not meet UK rules of origin (TCA does not apply) — e.g. processed agricultural products made from non-UK inputs 2. The goods originate from a third country (not the UK), but the EU has a TRQ with that country 3. The product is covered by a TRQ even where TCA gives 0% (rare, but possible for certain steel products) 4. The importer wishes to use the TRQ because its rate is more favourable than MFN and TCA is unavailable

Numerical example: Beef from the UK is subject to an EU–UK TRQ. The MFN rate on beef is 12.8% + €176.8/100 kg. The TRQ rate within the quota — 0% or a preferential rate. The difference on an import of 10 t of beef can amount to tens of thousands of euros.

Who manages tariff rate quotas

The EU side — the QUOTA system (DG TAXUD)

EU tariff rate quotas are managed by the Directorate-General for Taxation and Customs Union (DG TAXUD). The technical administration of quotas is carried out through the QUOTA system — an electronic allocation system that monitors the utilisation level of each quota in real time.

EU quotas can be browsed at: - EU TARIC (Tariff Integrated Community) — https://ec.europa.eu/taxation_customs/dds2/taric/ — "Quotas" tab - EUR-Lex — Council of the EU regulations setting annual TRQ limits

The UK side — UK Global Tariff

After Brexit, the UK has its own tariff rate quota system managed by HMRC and the Department for Business and Trade: - UK Global Tariff (UKGT) — https://www.trade-tariff.service.gov.uk/ — "Quotas" tab - UK Import Licensing Branch (ILB) — issues import licences for licensed quotas

How to check whether my goods have a TRQ

The TRQ verification process, step by step:

Step 1 — Establish the CN code (8-digit EU customs code). Every TRQ is assigned to specific CN codes, not to broad categories.

Step 2 — Access EU TARIC. Enter the CN code for your goods. In the "Measures" section you will find all tariff measures, including TRQs. Each TRQ displays the quota order number, current exhaustion status, and the in-quota rate.

Step 3 — Check quota availability. The QUOTA system shows in real time: - The total quantity under the TRQ (e.g. 10,000 t per year) - The quantity already used - Status: "Open" (available), "Exhausted" (fully used), "Critical" (over 90% utilised)

Step 4 — Verify the country of origin of the goods. Many TRQs are linked to a specific country or group of countries. A TRQ for UK-origin products will differ from a global (erga omnes) TRQ.

Step 5 — Check the documentary requirements. Some TRQs require an import licence (see below); others operate on a first-come-first-served basis with no licence.

First-come-first-served vs licensed quotas

This is a key operational distinction for importers:

FCFS (First-Come-First-Served) quotas

The quota is allocated automatically at the time the goods are released for free circulation — whoever first submits a customs declaration with the correct TRQ code benefits from the reduced rate. When the quota is exhausted, the system automatically switches to the standard MFN rate.

How it works in practice: - The importer submits a customs declaration with the TRQ code in the "Quota Order Number" field - The customs system (TARIC/EMCS) automatically allocates the quantity from the available pool - If the quota is not exhausted → reduced duty rate applies - If the quota is exhausted → standard MFN duty applies

FCFS example: TRQ on flat steel from the UK. The importer files a declaration on 15 March. The quota still has 5,000 t available. The importer imports 200 t → TRQ is applied automatically.

Licensed quotas

For certain sensitive products (mainly agricultural) an import licence obtained in advance is required. In Poland, import licences are issued by:

• KOWR (National Agricultural Support Centre) — agricultural products (meat, dairy products, cereals, sugar)
• Ministry of Energy / Ministry of Industry — steel and textile products (depending on the current government structure)

How to apply for a TRQ licence (agricultural products — KOWR): 1. Submit an application to KOWR (electronically or in writing) before the import takes place 2. State: CN code of the goods, quantity, country of origin, value, planned port of entry 3. Lodge a licence security (deposit) — refunded after the import is carried out within the quota 4. The licence is valid for a specified period (usually until the end of the quota period — 31 December or 30 June) 5. After import, submit confirmation of licence use to KOWR

What happens when a quota is exhausted

Quota exhaustion is a situation every importer must be prepared for — particularly with seasonal products or when demand is high at the start of the year.

When an FCFS quota is exhausted: - The customs system automatically applies the standard MFN rate - There is no exception or appeal — this is an automatic mechanism - Import remains possible, but at the higher rate

Risk management strategies for quota exhaustion: - Monitor quota status in EU TARIC regularly (especially from September — quotas are often close to exhaustion after 9 months) - Plan imports at the beginning of the year or quota period, when the quota is fresh - For licensed quotas: apply for a licence as early as possible — licences are allocated proportionally or chronologically - Check whether sub-periods are available (some TRQs are divided into quarters — Q1 quota opens on 1 January, Q2 on 1 April, etc.)

TRQ examples for UK–EU imports in 2026

TRQ for beef UK→EU

Under the UK–EU TCA, British beef benefits from a tariff rate quota that increases progressively to the target level:

• In-quota rate: 0% or well below MFN (12.8% + specific charge)
• Condition: Documented UK origin (veterinary certificate + Statement on Origin)
• Administration: Import licence system (KOWR for imports into Poland)

TRQ for steel UK→EU

After Brexit, the EU applied safeguard measures to steel products from the UK. At the same time, TRQs exist for steel from the UK:

• Steel categories (flat carbon, stainless, bars) have separate TRQs for UK origin
• Quota status is checked in EU TARIC → "Safeguard quotas" section
• Imports above the quota → additional safeguard duty of 25%

TRQ in the UK Global Tariff — importing into the UK

If you are exporting from Poland to the UK and your product has a TRQ in the UK Global Tariff — the rules are analogous, but administered by the UK:

• Check: https://www.trade-tariff.service.gov.uk/quotas
• UK ILB (Import Licensing Branch) manages import licences in the UK
• HMRC manages the FCFS quota system in the UK Customs Declaration System (CDS)