The UK Government will apply a zero tariff at the border to 33 specified industrial goods used in offshore wind manufacturing from 1 April 2026. The measure operates through an Authorised Use procedure and is intended to lower input costs for UK-based producers. The Department for Business and Trade announced the change on 10 March 2026. (gov.uk)
Officials link the move to the Government’s Clean Energy Superpower mission and recent investment momentum in the sector. According to the announcement, January 2026’s Contracts for Difference Allocation Round 7 secured 8.4GW and £22 billion of projects, and industry LCOE metrics indicate offshore wind is around 40% cheaper to produce and maintain than new gas generation. (gov.uk)
The scope covers materials and components for rotor blades, rotors, cables, and auxiliary and low‑voltage systems for onshore and offshore substations and wind turbines. The 33 CN10 codes listed by the Department for Business and Trade carry Most Favoured Nation rates of 2% or 6% under the UK Global Tariff but will reduce to 0% when correctly declared to Authorised Use for the prescribed purpose. (gov.uk)
Relief is conditional. Goods must be used for the authorised, prescribed purpose within a set period; otherwise suspended duty becomes payable. Ministers emphasise that this conditionality is designed to prevent cheap imports intended for other sectors from undercutting UK producers, while still supporting the wind supply chain. (gov.uk)
Authorised Use is an HMRC Customs Special Procedure available to traders established in the UK. Applicants must hold a GB EORI, be solvent, and demonstrate customs competence and sound record‑keeping. HMRC offers two main routes relevant here: full authorisation for regular use, and authorisation by declaration for occasional use. (gov.uk)
Authorisation by declaration can be used up to 10 times in a rolling year, with a value limit of up to £500,000 per import consignment. Full authorisation can last for up to five years. The authorisation letter sets out the declaration requirements, supervising office and conditions of use. (gov.uk)
Guarantees and discharge periods differ by route. Full authorisation holders generally do not need a Customs Comprehensive Guarantee unless HMRC specifies otherwise, while authorisation by declaration requires an individual guarantee. The period to put goods to their prescribed use is typically up to one year for full authorisations and six months for authorisation by declaration; businesses must complete a Bill of Discharge to release suspended liability and keep records for at least three years. (gov.uk)
Correct classification and declaration are central. The measure lists codes across Chapters 39 and 85, including blade materials such as 3921139000 and the 390730 series, rotor components under 850300 series, cables under 854460 and 854442, and auxiliary and low‑voltage systems under 8537101090, 8537209190 and 8537209990. Firms should map bills of materials to the CN10 list to confirm eligibility before import. (gov.uk)
Northern Ireland operates under the Union Customs Code where the procedure is known as end‑use. Traders with activities spanning Northern Ireland and EU member states may apply for a single EU authorisation; separate applications are required where activities cover both Great Britain and Northern Ireland. Movement of goods between GB and NI while under special procedures follows dedicated GOV.UK guidance. (gov.uk)
The Department for Business and Trade expects the change to save manufacturers millions of pounds per year, improving the economics of domestic blade, tower and cable production and supporting energy security objectives. The conditional design is intended to protect UK producers in adjacent markets that use similar inputs. (gov.uk)
For companies planning April shipments, the practical sequence is clear: confirm CN10 classification against the published list; secure the appropriate HMRC authorisation route; ensure import instructions capture the authorisation number and required data elements; prepare to lodge guarantees where needed; and set up processes to evidence discharge within the permitted period. Early engagement with brokers and suppliers will help ensure the tariff benefit is realised in contract pricing.