If the UK leaves the EU without a deal, the UK will implement a temporary tariff. This will be temporary, applying for up to 12 months while a full consultation and review on a permanent approach is undertaken.
This is a balanced tariff policy which aims to minimise costs to business and mitigate price impacts on consumers, while also supporting UK producers as far as possible. It mitigates significant adjustment costs for certain agricultural sectors, supports sectors exposed to unfair global competition, maintains our commitments to developing countries, and supports the strategically important automotive sector.
The temporary tariff delivers upon the Government's commitment to a rules-based multilateral trading system. The tariff will apply equally to imports from all countries with which the UK does not have a trade agreement or any other preferential arrangement. In a no deal scenario, this would include the EU.
This tariff regime does not affect UK import standards. The level of tariff does not change what can and cannot be imported. The Government is committed to high standards which will not be lowered in the pursuit of free trade deals and regulations being carried over in the Withdrawal Agreement.
The government has published guidance for businesses  on the temporary tariff regime.