On 26 March, the government released the results of the 2024 Duty Suspension application process. Notably, this year’s list included four specific Plywood customs codes under which certain Plywood products could qualify for duty-free status. Further details can be found in the latest TDUK Trade Note.
However, issues with the implementation of Temporary Suspension SUS-83B—particularly discrepancies between the listed commodity codes and the product descriptions—have disrupted the UK Plywood trade. Since 27 April, importers have faced a difficult choice: either claim duty-free status on inaccurately described Plywood products or pay the full duty and risk being unable to compete on price for the same types of Plywood.
In response to extensive lobbying by TDUK and its members, HMRC classification has now confirmed:
“Plywood with at least one outer ply of eucalyptus should be declared under: Subheading 44123330.”
As a result, the Department for Business and Trade (DBT) has launched an investigation into what appears to be an error in the implementation of SUS-83B.
Unfortunately, both the investigation and the legislative process required to correct the issue—and allow all importers to benefit from the temporary duty suspension—are expected to take several months. In the interim, DBT has clarified:
“Tariff suspensions only apply where the imported product is declared against the correct commodity code and meets the technical description provided in the suspensions reference document on GOV.UK.”
TDUK reminds all traders to ensure their Plywood is declared using the correct commodity code. In TDUK’s view:
“NO Plywood with an outer ply of eucalyptus (eucalyptus spp.) can benefit from the temporary duty suspension against commodity code 4412339000.”
The Plywood trade has also raised questions regarding Temporary Duty Suspensions SUS-83A and SUS-83C.
SUS-83A provides temporary duty suspension for Coniferous throughout Plywood, raising concerns about its interaction with the existing Coniferous Quota. Discussions with the DBT confirm:
“The two schemes will run in parallel for the next two years with traders able to choose which process best suits their needs.”
“Temporary duty suspension SUS-83A for Coniferous Plywood will be in place until 30 June 2027, with a review on possible extension occurring before this date.”
SUS-83C offers temporary duty relief for products that have at least one outer ply of tropical wood, provided they meet specified criteria on species, thickness and density. Refer to the latest TDUK Trade Note for more details. A typographical error in the listing—incorrectly stating measurement in m² rather than m³—is, we are assured, being corrected. Importers must confirm their products fall within the required density range, and spot checks will require evidence of compliance.
TDUK will continue to update members as the investigation into SUS-83B progresses. In the meantime, the other three temporary duty suspensions are active and available to all importers.
Further opportunities to apply for tariff suspensions will be announced in due course. Application window dates, guidance, and submission procedures will be published on the UK Trade Tariff: Duty Suspensions web page.
