Supplying Timber Issue 9 0 - Autumn 2025 - Flipbook - Page 46
———— TEMPORARY DUTY SUSPENSIONS ————
TEMPORARY DUTY SUSPENSIO
Over recent months, TDUK has worked with the
Department of Business and Trade to clarify confusion
over revisions to the 2024 Duty Suspension application
process a昀昀ecting Plywood products.
T
he Department of Business and Trade
speci昀椀c customs codes at a reduced tari昀昀 rate
has published an amended list of
between these dates. They can be used by any
Suspensions of Import Duty Rates
UK or Crown Dependency importer while in force
(Version 2.9), which includes amended
and are applied on a Most Favoured Nation
text for the four Plywood categories that were
(MFN) basis.
STOCKING TIMBER
announced in April.
This means that goods subject to these
The 2024 Duty Suspension application process
suspensions or quotas can be imported into the
allows UK businesses, principally domestic
UK from any country or territory at the speci昀椀ed
manufacturers, to make a business case for
reduced tari昀昀 rate.
temporary suspension of import duty on speci昀椀c
raw materials in order to maintain their global
These suspensions do not apply to other duties
competitiveness.
that may be chargeable like VAT or trade
remedies duty, such as anti-dumping duty.
This list is notable in that it contains four speci昀椀c
The speci昀椀c Plywood customs codes within
Plywood customs codes within which certain
which Duty Suspensions will be applied are
Plywood products duty suspensions took e昀昀ect
below.
on 18 July, 2025. The suspensions will remain in
place till 30 June 2027.
First, and probably the most critical in
commercial terms, is:
The duty suspensions ONLY apply where
the imported product is declared against
the speci昀椀c customs code AND meets the
technical description published in the 2024 Duty
Suspension list.
Two of the Plywood product codes remain as
originally published in April, but two have been
amended to address the concerns raised by
TDUK members.
The duty suspensions allow unlimited quantities
This speci昀椀c code is used for declarations
to be imported into the UK against these
against the coniferous plywood quota and the
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AUTUMN 2025
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