| 0909 21 00 | Coriander seeds, neither crushed nor ground | Importer | 12 | 2025-08 – 2026-07 |
| 0909 61 00 | Juniper berries and seeds of anise, badian, caraway or fennel, neither crushed nor ground | Importer | 12 | 2025-08 – 2026-07 |
| 2106 90 98 | Food preparations, n.e.s., containing, by weight, >= 1,5% milkfat, >= 5% sucrose or isoglucose, >= 5% glucose or >= 5% starch | Importer | 12 | 2025-08 – 2026-07 |
| 2208 30 30 | Single malt Scotch whisky | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 30 49 | Blended malt Scotch whisky, in containers holding > 2 l | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 30 69 | Single grain and blended grain Scotch whisky, in containers holding > 2 l | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 30 71 | Scotch whisky, in containers holding <= 2 l (other than single malt, blended malt, single grain and blended grain whisky) | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 30 79 | Scotch whisky, in containers holding > 2 l (other than single malt, blended malt, single grain and blended grain whisky) | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 50 11 | Gin, in containers holding <= 2 l | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 50 19 | Gin, in containers holding > 2 l | Exporter | 12 | 2025-08 – 2026-07 |
| 2208 90 69 | Spirituous beverages, in containers holding <= 2 l (excl. ouzo, spirits, liqueurs and cordials) | ImporterExporter | 12 | 2025-08 – 2026-07 |
| 4416 00 00 | Casks, barrels, vats, tubs and other coopers' products parts thereof, of wood, incl. staves | ImporterExporter | 12 | 2025-08 – 2026-07 |
| 4504 10 19 | Corks and stoppers, cylindrical, of agglomerated cork (excl. such products for sparkling wine) | Importer | 11 | 2025-08 – 2026-07 |
| 2208 60 99 | Vodka of an alcoholic strength of > 45,4% vol, in containers holding > 2 l | Importer | 9 | 2025-08 – 2026-07 |
| 2208 90 99 | Undenatured ethyl alcohol, of an alcoholic strength of < 80% vol, in containers holding > 2 l | Exporter | 8 | 2025-08 – 2026-07 |
| 4907 00 10 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value | Importer | 8 | 2025-08 – 2026-07 |
| 7010 90 43 | Bottles of colourless glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of > 0,33 l but < 1 l | Importer | 8 | 2025-09 – 2026-07 |
| 2208 90 78 | Spirituous beverages, in containers holding > 2 l (excl. spirits, liqueurs and cordials and ouzo) | Exporter | 7 | 2025-08 – 2026-07 |
| 4819 20 00 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | Exporter | 7 | 2025-09 – 2026-05 |
| 7310 29 10 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of < 50 l and of a wall thickness of < 0,5 mm, n.e.s. (excl. containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping) | Importer | 7 | 2025-09 – 2026-07 |
| 7310 29 90 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of < 50 l and of a wall thickness of >= 0,5 mm, n.e.s. (excl. containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping) | Importer | 6 | 2025-08 – 2026-06 |
| 4907 00 90 | Stamp-impressed paper; cheque forms; stock, share or bond certificates and similar documents | Importer | 5 | 2025-09 – 2026-07 |
| 8422 90 90 | Parts of packing or wrapping machinery and of other machinery of heading 8422, n.e.s. (excl. parts of dishwashing machines) | ImporterExporter | 4 | 2025-09 – 2026-05 |
| 2106 90 20 | Compound alcoholic preparations of a kind used for the manufacture of beverages and of an actual alcoholic strength of by volume of > 0,5% vol (excl. those based on odoriferous substances) | Importer | 3 | 2025-09 – 2026-07 |
| 4821 10 10 | Self-adhesive paper or paperboard labels of all kinds, printed | Exporter | 3 | 2025-08 – 2026-03 |
| 22 | HS chapter: HMRC publishes no description for a chapter-level link | ImporterExporter | 2 | 2026-01 – 2026-02 |
| 3302 10 10 | Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, of an actual alcoholic strength of > 0,5% vol, of a kind used in the drink industries | Importer | 2 | 2026-02 – 2026-07 |
| 3302 10 40 | Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the drink industries, and preparations based on odoriferous substances of a kind used in the drink industries (excl. those containing all flavouring agents characterizing a beverage) | Importer | 2 | 2025-09 – 2025-11 |
| 3923 30 90 | Carboys, bottles, flasks and similar articles for the conveyance or packaging of goods, of plastics, with a capacity of > 2 l | Importer | 2 | 2026-03 – 2026-04 |
| 4819 10 00 | Cartons, boxes and cases, of corrugated paper or paperboard | Exporter | 2 | 2025-08 – 2026-05 |
| 7010 90 53 | Bottles of coloured glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of > 0,33 l but <= 1 l | Exporter | 2 | 2026-02 – 2026-03 |
| 2208 40 91 | Rum and other spirits obtained by distilling fermented sugar-cane products, of a value > 2 /l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of >= 225 g/hl of pure alcohol "with a 10% tolerance") | Importer | 1 | 2026-04 – 2026-04 |
| 4819 50 00 | Packing containers, incl. record sleeves, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. cartons, boxes and cases, of corrugated paper or paperboard, folding cartons, boxes and cases, of uncorrugated paper or paperboard, sacks and bags) | Exporter | 1 | 2026-07 – 2026-07 |
| 4821 10 90 | Paper or paperboard labels of all kinds, printed (excl. self-adhesive) | Exporter | 1 | 2025-11 – 2025-11 |
| 8309 90 90 | Stoppers, caps and lids, incl. screw caps and pouring stoppers, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal (excl. crown corks, capsules of lead for bottles and capsules of aluminium for bottles of a diameter > 21 mm) | Exporter | 1 | 2025-09 – 2025-09 |
| 8436 99 00 | Parts of agricultural, horticultural, forestry or bee-keeping machinery, n.e.s. | Importer | 1 | 2025-10 – 2025-10 |
| 8466 94 00 | Parts and accessories for machine tools for working metal without removing material, n.e.s. | Importer | 1 | 2026-03 – 2026-03 |
| 8477 90 80 | Parts of machinery for working rubber or plastics or for the manufacture of products from these materials of subheading 8477.10.00 to 8477.80.99, n.e.s. (excl. parts of machines for the manufacture of semiconductor devices or of electronic integrated circuits, and of cast iron or cast steel) | Importer | 1 | 2026-05 – 2026-05 |
| 8479 90 70 | Parts of machines and mechanical appliances having individual functions, n.e.s. (excl. of cast iron or cast steel) | Exporter | 1 | 2026-05 – 2026-05 |
| 8517 62 00 | Machines for the reception, conversion and transmission or regeneration of voice, images or other data, incl. switching and routing apparatus (excl. telephone sets, telephones for cellular networks or for other wireless networks) | Importer | 1 | 2026-03 – 2026-03 |
| 8536 90 95 | Electrical apparatus for making connections to or in electrical circuits, for a voltage <= 1.000 V (excl. fuses, circuit breakers and other apparatus for protecting electrical circuits, relays and other switches, lamp holders, plugs and sockets, prefabricated elements for electrical circuits, connections and contact elements for wire and cables, and car battery clamps) | Exporter | 1 | 2025-08 – 2025-08 |
| 8539 49 00 | Ultraviolet or infra-red lamps | Importer | 1 | 2025-08 – 2025-08 |
| 8543 70 90 | Electrical machines and apparatus, having individual functions, n.e.s. in chap. 85 | Exporter | 1 | 2025-12 – 2025-12 |
| 8708 99 97 | Parts and accessories for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. of closed-die forged steel) | Importer | 1 | 2026-05 – 2026-05 |
| 9031 80 80 | Non-optical instruments, appliances and machines for measuring or checking, n.e.s. in Ch 90 | Importer | 1 | 2026-03 – 2026-03 |