1st January 2021 |
The EU Temporary Duty Suspensions and Tariff quotas regime allows for the duty-free importation into the EU of raw materials, components and semi-finished products which cannot be supplied (or supplied in sufficient quantities) from EU or Turkish manufacturers and are used in a process to make another product.
Suspensions allow unlimited quantities to be imported into the EU whereas quotas allow limited quantities to be imported. This regime cannot be used simply to import for resale. Once granted, a suspension or quota can be used by any business in the EU - it is not specific to the company which applied.
The Department of Enterprise, Trade and Employment advertises twice yearly on the Departmental website at the beginning of January and the beginning of July. An application in response to such an advertisement is for a suspension period commencing twelve months ahead. Applications are examined by the Department of Enterprise, Trade and Employment in conjunction with the Office of the Revenue Commissioners (for advice on the classification of products) and the State Laboratory (for technical advice).
Innovation and Investment Division
EU Tariff Suspension and Quota Scheme