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What is TQ

Tax Definition:-

Tariff Quota - are a form of EC preference under which limited amounts of specified goods may be admitted to free circulation at reduced or nil rates of duty and/or CAP levy within a given period. The limit may be expressed in units of weight, volume, quantity or value. Once a quota has been exhausted, the commodity may still be imported, but duty or levy must be charged at the non-quota rate.

© Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-20 12:20:06

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