Last updated 2 July 2026
The UK and European Union (EU) are introducing new steel import controls from 1 July 2026.
These changes will reduce the amount of steel that can be imported without paying duty and introduce 50% tariffs on imports above quota limits.
If your business imports or uses steel, these changes could affect your costs, suppliers and supply chains.
What this means for Northern Ireland businesses
Northern Ireland businesses may be affected by both UK and EU rules.
Under the Windsor Framework, goods entering Northern Ireland from outside the EU Single Market, including from Great Britain and the rest of the world, may be treated as ‘at risk’ of moving into the EU. Where goods are classed as ‘at risk’, EU tariffs and rules may apply.
This means businesses importing steel
- may need to consider both the UK and EU quota systems
- could face tariffs depending on how goods move into Northern Ireland
- may experience more complex customs and sourcing decisions
How this could affect your business
If your business imports steel or uses steel in manufacturing, you may see
- higher import costs if tariffs apply
- reduced availability of tariff-free quota
- changes to supplier options
- pressure on pricing and profit margins
- disruption to supply chains
These impacts may be greater if you source steel from outside the EU or rely on imports via Great Britain.
The steel trade measure is a core part of the government’s wider steel strategy. The strategy sets out a long-term plan to revitalise the UK steel sector, restore domestic production to sustainable levels and secure the industry’s role in supporting critical sectors such as national infrastructure, defence and clean energy.
See the 20 steel product categories that these measures apply to.
Tariff rate quotas
The tariff rate quotas indicate for each product category the volume of steel goods that may be imported free of duty in any given quarter, either from a given country or territory, or available to any other country (residual) on a ‘first come, first served’ basis. These quotas are apportioned across quarters in the following way
- quarter 1 1 July to 30 September
- quarter 2 1 October to 31 December
- quarter 3 1 January to 31 March
- quarter 4 1 April to 30 June
Duty amount
For steel goods imported outside of the quota a tariff rate applies of 50% by value of the good. The duty is calculated on the price of the good before any other import duties are applied. The 25% safeguard duty under the steel safeguard measure ceased to apply as of 30 June 2026.
Access to unused quota in the next quarter
Any unused quota allocated for steel goods originating in a country or territory, or available to any other country (residual) will rollover to the next quarter. Unused quotas will not carry across to the next quota year.
Right to access quota
The right to access the quota is granted by HM Revenue and Customs (HMRC) to importers in the United Kingdom on a ‘first come, first served’ basis.
Importers are asked to cite the relevant order number set out in Table 4, or as otherwise specified on the online tariff tool when applying to HMRC to access a particular quota.
Transitional arrangements
For the new steel trade measure, a time-limited transitional arrangement is available. Under this arrangement, relevant goods under contract before 14 March 2026 are fully exempt from 50% out-of-quota duty between 1 July 2026 and 30 September 2026.
Evidence will need to be provided to prove eligibility. HMRC will take appropriate enforcement action where cases of non-compliance or deliberate fraud are detected.
Category 1 authorised use products
Under Category 1, HMRC is allocating an additional specific quota for use in downstream processing. Access to this quota, Category 1 authorised use, is administered by HMRC to importers in the UK on a first come, first served basis.
Access to the quota is limited to goods declared under authorised use procedure in accordance with the Customs (Special Procedures and Outwards Processing) (EU Exit) Regulations 2018. This allows access only to imports used for the process of transforming Category 1 steel products into those steel products listed in Table 2.
Category 1 authorised use products are allocated via a single global quota, with a 40% cap on exports per quarter for any individual country or territory. Once the single global quota is exhausted, the out-of-quota 50% duty will apply to all imports, regardless of whether a country or territory’s total quarter or annual cap allocation has been reached.
Once a country or territory’s total quarter or annual cap allocation has been reached, the out-of-quota 50% duty will apply to all imports from that country or territory, regardless of whether the global quota limit has been reached.
Read more about Category 1 authorised use products.
