Title: UK utilisation of tariff preferences under PTAs in 2024: imports and exports, including GB–EU trade under the TCA

Introduction
Tariff preferences play a key role in shaping UK trade flows. Under preferential trade agreements (PTAs), some imports and exports can benefit from reduced or zero tariffs, subject to rules of origin and other conditions. The year 2024 continued to see activity across a range of UK PTAs, with particular emphasis on how businesses claim and utilise these preferences in practice. This post outlines what the official statistics show about utilisation in 2024 for both imports and exports, and it includes a focused look at trade in goods between Great Britain (GB) and the European Union (EU) under the Trade and Cooperation Agreement (TCA).

What “tariff preferences” and “utilisation” mean
– Tariff preferences: reductions or eliminations of duties available to goods that originate in a PTA partner country and meet the relevant rules of origin and any other conditions set out in the agreement.
– Utilisation: the extent to which businesses claim the available tariff preferences. This can be measured in several ways, including the share of eligible declarations that claim a preference, the value or volume of goods imported or exported under the preference, and the resulting duty savings.
– For readers and practitioners, important data points include total value of goods subject to preference claims, number of preference claims, the utilisation rate (the proportion of eligible transactions that actually use a preference), and sectoral patterns.

Sources, scope and methodology (what to look for in the official figures)
– Data sources: official statistics on utilisation are typically published by HM Revenue & Customs (HMRC), with supplementary context from HM Government and national statistical releases. Be mindful of differences between import and export figures, and between declarations that claim a preference and those that do not.
– Coverage: 2024 figures generally cover goods movements that fall within the scope of PTAs in force, including those under the UK’s PTAs as well as the EU–UK TCA arrangements governing GB–EU trade in goods. Northern Ireland-specific arrangements under the Protocol are outside the GB–EU TCA for some movements, but GB–EU trade in goods under the TCA remains a central focus for GB–EU interactions.
– Definitions: understand what constitutes a preference claim, how rules of origin are applied, and how “utilisation” is calculated (e.g., share of eligible declarations using a preference, or share of total duty saving attributed to preferences).
– Timeliness: full-year 2024 data may be released in batches (monthly, quarterly, then annual totals). The post below reflects the status of official publications as they are released; exact figures should be inserted when the final official datasets are published.

2024 overview: utilisation of tariff preferences for imports and exports
– Imports under PTAs:
– The value of goods imported under preference schemes depends on partner-country demand, the availability of compliant origin certificates, and the administrative processes to claim preferences at the point of entry.
– Expected trends to monitor include any shifts in sectors with high dependence on preferential access (e.g., manufactured goods, agricultural products, and processed intermediate goods) and how firms manage origin calculations in complex supply chains.
– A key question for 2024 is the rate at which eligible import transactions actually claim the preference (the utilisation rate) and whether this rate improved as firms gained experience with origin rules or faced administrative burdens.
– Exports under PTAs:
– Exporters’ utilisation of tariff preferences depends on demand from partner markets, the ability to meet rules of origin for their products, and the administrative steps required to claim the preference on export documentation.
– Sectors with well-defined origin criteria and stable supply chains may show higher utilisation, while more complex or value-added products might exhibit lower utilisation if origin determinations prove costly or uncertain.
– Overall patterns to expect in the 2024 data:
– A comparison of utilisations across PTAs can reveal whether changes in global demand, supply chains, or policy settings affected the UK’s ability to capitalise on tariff preferences.
– The interplay between administrative processes and business incentives is often visible in the timing and magnitude of utilisation, particularly in sectors with sophisticated supply chains and frequent cross-border movement.

GB–EU trade under the TCA in 2024: what to watch
– The GB–EU Trade and Cooperation Agreement (TCA) provides for duty-free and quota-free access for most goods that meet the applicable rules of origin when traded between GB and the EU, subject to certain conditions. In 2024, key issues for utilisation under the TCA included:
– Rules of origin complexity: businesses must demonstrate that goods meet the origin criteria to qualify for tariff preferences, which can involve substantial documentation and verification.
– Administrative burden: importers and exporters must maintain records and complete the necessary declarations to claim a preference, which can influence the rate at which claims are made.
– Sector-specific considerations: some sectors have more straightforward origin rules or clearer tariff schedules, while others require more detailed origin calculations.
– NI considerations and cross-border movements: while this post focuses on GB–EU trade under the TCA, some movements involving Northern Ireland have different rules under the Protocol, which can affect overall perceptions of ease of use for the TCA in practice.
– What the 2024 data can reveal:
– Utilisation rates for GB–EU imports and exports under the TCA can indicate how readily businesses use tariff preferences when trading with the EU.
– Sectoral breakdowns may show where rules of origin are working smoothly versus where firms face friction or uncertainty.
– Trends in the value of imports and exports using preferences with EU partners can illuminate the depth of value-added trade and supply-chain realignments post-Brexit.

Interpretation tips for readers and practitioners
– Read the utilisation rate alongside the value and volume of transactions claiming preferences. A high utilisation rate with modest duty savings may indicate small average duty savings per claim, whereas a low utilisation rate with high duty savings could indicate a few large, high-value claims.
– Look for sectoral patterns. Some industries may consistently utilise preferences, while others rely more on standard duty-free treatment or do not meet origin criteria as often.
– Consider compliance and administration. A surge in utilisation might reflect improved access to guidance and systems, while a decline could signal rising administrative costs or confusion around origin rules.
– Use the TCA context. Because the EU–UK relationship under the TCA is central to GB–EU trade, it’s important to separate general PTA utilisation trends from the specific dynamics of GB–EU duties and origin rules.

What to expect in official releases and how to use the numbers
– When official 2024 utilisation figures are published, look for:
– The total value of goods imported under tariff preferences by PTA partner.
– The total value of goods exported under tariff preferences by PTA partner.
– The utilisation rate for imports and for exports (and how these rates compare across PTAs and with the previous year).
– Sector breakdowns to identify where utilisation is highest and where it is lagging.
– GB–EU trade under the TCA specifically, including any notes on rules of origin, compliance costs, and any sector-specific caveats.
– How to use the data:
– Businesses can benchmark their own claims against sector totals and trends.
– Policymakers can identify sectors where simplifications or clearer guidance could improve utilisation.
– Analysts can track the impact of tariff preferences on competitiveness and supply-chain decisions.

Limitations and caveats
– Data timeliness: full-year 2024 figures may be released after interim figures or monthly releases. Rely on the final annual dataset for definitive analysis.
– Coverage differences: some PTAs may have nuanced rules or transitional provisions that affect whether a transaction is eligible or claimed as a preference.
– Administrative interpretation: differences in how firms interpret rules of origin can influence utilisation rates across sectors and partner economies.
– Northern Ireland nuance: the GB–EU TCA framework interacts with NI arrangements under the Protocol in specific ways that can influence perceived utilisation for GB–EU trade.

Conclusion
2024 offered a continued opportunity to use tariff preferences to support UK imports and exports under PTAs, including the GB–EU trade in goods under the TCA. The final, official figures will reveal where utilisation is strongest, which sectors are most active, and how businesses are navigating origin rules and administrative processes. As those numbers become available, they will provide an empirical basis to understand the practical impact of tariff preferences on UK trade, inform policy discussions, and help businesses plan their cross-border supply chains more effectively.

If you would like, I can tailor this draft to your preferred audience (policymakers, business executives, trade professionals) or incorporate specific data points as soon as the official 2024 utilisation statistics are published.

April 23, 2026 at 09:30AM
官方统计：英国货物贸易关税优惠的使用情况，2024 年
https://www.gov.uk/government/statistics/preference-utilisation-of-uk-trade-in-goods-2024
关于 2024 年英国在进口和出口方面对关税优惠的使用情况的统计数据，涵盖在偏好贸易协定（PTAs）框架下的情形，并包括在以贸易与合作协议（TCA）为框架的大不列颠与欧盟之间的货物贸易。

阅读更多中文内容： 2024年英国关税优惠利用情况分析：PTA下的进口与出口，以及TCA框架下GB-EU货物贸易初步评估