From 1 October, UK steel importers should verify commodity classification, the correct quota order number and live quota availability before dispatch or customs entry. The 50% out-of-quota duty remains the critical cost risk for in-scope steel, while codes 72173049 and 72173090 have been removed from the measure and now carry a 0% tariff rate under this trade measure.
A new quarterly quota period opened on 1 October
The UK steel trade measure has applied since 1 July 2026 and replaced the former steel safeguard. It limits tariff-free imports across 20 steel product categories, with quarterly tariff-rate quotas administered by HMRC on a first-come, first-served basis.
The second quota period runs from 1 October to 31 December 2026. For in-scope products, imports above the available quota face a 50% duty by value, calculated on the price of the goods before other import duties are applied.
The temporary transitional exemption has ended
The transitional arrangement covered qualifying goods that were under contract before 14 March 2026 and imported between 1 July and 30 September 2026. That window has now closed.
For movements arriving from 1 October, freight and customs teams should not assume that an earlier commercial contract removes the out-of-quota exposure. The applicable quota position and customs declaration data now matter directly to landed cost.
Two wire commodity codes have moved outside the measure
From the start of the new quarter, commodity codes 72173049 and 72173090 were removed from the steel trade measure. The government states that the tariff rate for these two non-alloy wire codes falls from 50% to 0%, while the relevant Category 28 quota volumes remain unchanged.
This makes classification particularly important around similar wire products. The commercial difference between an in-scope and out-of-scope code can now be material, so importers should verify the commodity code rather than relying on historic treatment.
Quota mechanics create a customs-planning issue, not just a tariff issue
HMRC grants access to the steel quotas on a first-come, first-served basis. Importers need to cite the relevant quota order number in the customs declaration, and a quota is designated critical when HMRC gives notice that 90% of the quarterly volume has been allocated.
When a quota is critical, HMRC requires security for the full amount of duty because the claim may ultimately be refused. Unused country-specific or residual quota can carry into the following quarter within the same quota year, but the carryover takes effect only on the 20th working day after the previous quarter ends.
What UK importers and forwarders should do now
For steel movements planned in October, the practical checks are straightforward: confirm the commodity code, confirm whether the goods remain within the trade measure, identify the correct quota order number and check quota availability close to the customs entry date.
This is especially important for time-sensitive industrial supply chains. A physical transport plan can remain unchanged while the customs cost position changes because a quota has become critical or exhausted. The freight plan and the customs plan therefore need to be aligned before the shipment reaches the UK border.