What a US buyer pays on EU goods today
US duties are owed by the importer of record, usually the US buyer, not the European exporter. The liability is a personal debt of the importer to the United States.[6] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms. A Chinese or Swiss good shipped through Rotterdam or Antwerp does not get EU treatment.
The Chapter 99 headings name "a member state of the European Union" or "the European Union", so goods of all 27 members get the same treatment.[2] As of October 8, 2026, an entry of EU-origin goods is built from these layers. Most shipments pay the first two, plus fees.
- The normal duty for the HTS line: the Column 1 General rate. The United States has no free trade agreement with the EU.[2]
- The Section 301 forced-labor duty, since July 24, 2026. Where the Column 1 rate is below 10%, it adds the difference so the total is 10% (9903.05.39); where Column 1 is 10% or more, it adds nothing (9903.05.38).[1][2] Goods on the general exemption list, which includes most medicaments of headings 3002 to 3004, computers and many chips, and goods on an EU-only list are exempt.[2]
- Section 232 duties instead of the Section 301 duty on covered goods. EU cars and auto parts, patented pharmaceuticals and upholstered furniture and kitchen cabinets pay 15% in total; steel and aluminum pay 50%; medium and heavy trucks 25%.[2][3][7]
- Antidumping or countervailing duties on goods under a Commerce order, which apply member by member: for example pasta from Italy, ripe olives from Spain, and steel plate from Austria, Belgium, France, Germany and Italy.[8][9][10]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[11][12]
The US duty stack on goods from the EU, October 8, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of EU origin. Where a row says "in total", the rate includes the Column 1 duty; otherwise it is added to it. The notes after the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 duty (General) | Set by HTS line[2] | All EU goods | Harmonized Tariff Schedule | In force |
| Section 301, forced labor (in force) | Column 1 topped up to 10% in total; nothing added at 10% or more[1] | All products of EU member states except the exemptions in notes 1 and 2[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.38, 9903.05.39[1][2] | July 24, 2026[1] |
| Section 232, cars, light trucks and auto parts (in force) | 15% in total, counting the Column 1 rate; nothing added at 15% or more[13] | Vehicles and parts covered by the auto proclamation[2] | Proclamation 10908; 9903.94.44, 9903.94.45, 9903.94.50 to 9903.94.53[14][2] | 15% from August 1, 2025; 25% before[13][14] |
| Section 232, metals (in force) | 50% (Annex I-A), 25% (Annex I-B), 15% combined (Annex III); Annex I-C 15% combined for the EU[3][15] | Steel, aluminum, copper and listed derivatives of any origin; EU civil aircraft goods excluded[3][2] | Proclamations 11021 and 11032; Annex I-C partner line 9903.82.22; aircraft 9903.02.76[2] | Full value from April 6, 2026[3] |
| Section 232, other programs (in force) | Patented drugs 15%; upholstered furniture, kitchen cabinets and vanities 15%; drones 15%; softwood lumber 10%; trucks 25%, buses 10%; listed chips 25%[16][17][18][7][19] | Covered products; EU lines where the HTS has one[2] | 9903.04.62, 9903.76.22, 9903.08.24, 9903.76.01, 9903.74.01, 9903.79.01[2] | Program by program; see the Section 232 section |
| Antidumping and countervailing duties | Set by each order[21] | Goods of a named member state under a Commerce order | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464% within a per-entry minimum and maximum; limits reset October 1, 2026[11] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[11] | Current limits since October 1, 2026[11] |
| Harbor maintenance fee | 0.125% of value[12] | Commercial cargo unloaded from a vessel at a covered US port[12] | 19 CFR 24.24[12] | In force |
| Section 122 surcharge (ended) | 10%[5] | Most imports; not on top of Section 232[5] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[5] | February 24 to July 24, 2026[22] |
| IEEPA reciprocal tariff (ended) | 10% baseline; 20% for one day in April 2025; 15% in total from August 7, 2025[23][24][25] | EU goods not in the exempt categories; more exemptions from September 1, 2025[23][13] | Executive Orders 14257, 14326 and 14346; 9903.01.50, 9903.02.19, 9903.02.20[2] | April 5, 2025 to February 23, 2026[23][4] |
Notes to the table
Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.
- Note 1, general Section 301 exemptions. The duty does not apply to goods listed in U.S. note 52(b) to Chapter 99 (9903.05.86). That list includes most medicaments and vaccines of headings 3002, 3003 and 3004, gold and platinum, computers and computer parts, smartphones, semiconductor manufacturing machines and many chip lines. Nor does it apply to the 16 articles in note 52(c), qualifying civil aircraft and parts, listed articles for pharmaceutical use, or goods under the Section 232 programs in note 4.[2]
- Note 2, EU-only exemptions. Heading 9903.05.97 takes EU goods out of the duty when they fall under the 43 lines in U.S. note 52(j)(2): certain fatty acids and fatty alcohols, cork and cork articles, silk yarn and woven silk fabric, natural pearls, diamonds and other precious stones, granules of pig iron, iron or steel, and waste and scrap of certain minor metals such as gallium, indium, niobium and vanadium (8112.92.07).[2] USTR said the exemptions are meant to encourage the EU to enforce its forced-labor import ban effectively.[1]
- Note 3, specific and compound rates. Where the Column 1 rate is specific or compound, as on wine and many foods, the 10% test uses its ad valorem equivalent: the Column 1 duty payable divided by the customs value (U.S. note 52(k)).[2]
- Note 4, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, cars and light trucks and their parts, medium and heavy trucks and their parts, wood products, patented pharmaceuticals or covered semiconductors are exempt from the Section 301 duty (9903.05.90).[2]
- Note 5, autos and metals. EU vehicles and parts that pay the 15% auto rate do not also pay the steel, aluminum or copper duties, and EU auto parts under it do not pay the Section 232 wood duties either (U.S. note 33(n), (o) and (r)).[2]
- Note 6, stacking. Goods that pay the Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they stay subject to antidumping and countervailing duties.[2]
- Note 7, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty (9903.05.85).[2]
Section 301: why EU goods pay 10% in total
On July 28, 2026 USTR published actions in 60 Section 301 investigations of economies that fail to impose and enforce a ban on imports made with forced labor. USTR found that the EU has a ban but does not enforce it effectively.[1] For the EU and Taiwan the President directed a capped duty: the Column 1 rate and the Section 301 duty together come to 10%, and no Section 301 duty is added where the Column 1 rate is already 10% or more.[26][1]
So an EU good that is not exempt or under Section 232, and whose Column 1 rate is below 10%, pays 10% in total. Japan, South Korea and Switzerland pay 12.5% in total under the same action, and the United Kingdom 10% on top of the normal duty.[1][2]
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
Section 232 as it applies to EU goods
Section 232 duties apply by product. For the EU, several programs carry a lower partner rate written into the HTS, and the others apply at the general rate. Full rates, lines and dates for every program are in our Section 232 guide.
- Cars, light trucks and auto parts: 15% in total. Commerce and USTR replaced the 25% auto duty on EU vehicles and parts with a rate that brings the Column 1 duty plus the Section 232 duty to 15%, or zero added where Column 1 is 15% or more, for goods entered from August 1, 2025.[13][2] A car with a 2.5% Column 1 rate pays 15% in total.[2]
- Patented pharmaceuticals: 15% in total under 9903.04.62, against 100% for most origins. The duty applied from July 31, 2026 to companies listed in the proclamation and from September 29, 2026 to all others. Generics are not covered.[16][2]
- Wood products. Upholstered wooden furniture and kitchen cabinets and vanities of the EU pay 15% in total under 9903.76.22, in place of the general 25%, since October 14, 2025. Softwood timber and lumber pay the general 10%.[17][2]
- Steel, aluminum and copper: general rates. EU steel and aluminum articles pay 50% of the full customs value (Annex I-A) and Annex I-B goods 25%.[3] The EU is one of the partners whose Annex I-C mobile industrial equipment pays 15% in total (9903.82.22).[15][2] EU civil aircraft, engines and parts have been out of the metals duties since September 1, 2025 (9903.02.76), and the 2026 metals proclamation left that carve-out in place.[13][3]
- Medium and heavy trucks and buses: general rates. 25% on trucks and their parts and 10% on buses; the HTS has no EU line.[7][2]
- Drones and listed drone components: at most 15% in total for the EU under 9903.08.24 since September 3, 2026, where substantially all critical components and technology come from the United States or the listed partners; otherwise the general 100% or 25% applies.[18][2]
- Semiconductors. The 25% duty on a narrow set of advanced chips (9903.79.01) has no EU line, and many chip lines and chipmaking machines are in the Section 301 exemption list.[19][2]
- Polysilicon (from December 4, 2026). Polysilicon and its derivatives come under a minimum import price program, and ingots and derivatives also pay a 15% duty; for the EU the Column 1 rate plus that duty equals 15%.[27]
The 2025 US-EU framework: what reached the tariff schedule
The United States and the EU announced a framework agreement on August 21, 2025. The joint statement said the United States would apply the higher of the Column 1 rate or 15% to EU goods, apply only the Column 1 rate to unavailable natural resources (including cork), all aircraft and parts and generic pharmaceuticals from September 1, 2025, cap Section 232 duties on EU pharmaceuticals, semiconductors and lumber at 15%, and cut the auto duty once the EU introduced its own tariff legislation.[28]
Only the parts written into the HTS changed what importers paid. Executive Order 14326 set the 15% all-in IEEPA rate from August 7, 2025.[25] A Commerce and USTR notice published September 25, 2025 added the IEEPA exemptions for natural resources, civil aircraft and non-patented pharmaceutical articles from September 1, 2025 (9903.02.74 to 9903.02.77), took EU civil aircraft goods out of the metals duties, and set the 15% auto rate from August 1, 2025.[13][2] Later proclamations added the EU lines for wood products, patented pharmaceuticals and drones.[17][16][18] As of October 8, 2026, the Section 232 semiconductor duty has no EU line.[2]
When IEEPA tariffs ended on February 24, 2026, the 15% all-in rate and its exemptions ended with them.[29][4] The Section 232 terms survived because they rest on Section 232, not IEEPA. As of October 8, 2026, USTR's list of signed Agreements on Reciprocal Trade did not include the EU.[30] Announcements about investment, purchases or future tariff treatment are not duty rates; treat a rate as in force only once it appears in the HTS, the Federal Register or a CBP message.
Germany, Italy, Belgium, France, Netherlands, Spain: what differs by member state
The tariff rates do not differ by member state. Every EU heading in Chapter 99 covers the 27 members: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.[2] A German machine and a Portuguese machine on the same HTS line pay the same Column 1, Section 301 and Section 232 duties.
What differs is antidumping and countervailing duties, which Commerce orders against named countries. The table gives examples of orders on goods of the larger exporting members that were on Commerce's list of orders in force on September 18, 2026; it is not a complete list.[20] Look up any product in our AD/CVD lookup.
What changed, and what is scheduled: April 2025 to December 2026
Each date is the first day the change applied, or applies, to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 3, 2025. 25% Section 232 duty on imported passenger vehicles and light trucks; auto parts followed on May 3, 2025.[14][2]
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including the EU.[23]
- April 9, 2025. The EU's rate of 20% in Annex I of Executive Order 14257 takes effect; it is suspended the next day, when EU goods go back to 10%.[24][46]
- August 1, 2025. EU cars and auto parts move from 25% to 15% in total under Section 232, applied back to this date by the September 25, 2025 notice.[13]
- August 7, 2025. The EU's reciprocal tariff becomes 15% in total, counting the Column 1 rate (9903.02.19, 9903.02.20).[25][2]
- August 29, 2025. Duty-free de minimis treatment is suspended for goods from all countries, the EU included.[47]
- September 1, 2025. Unavailable natural resources, civil aircraft and parts, and non-patented pharmaceutical articles of the EU come out of the IEEPA tariff; civil aircraft goods also come out of the metals duties.[13]
- October 14, 2025. Section 232 wood duties begin; EU upholstered furniture and kitchen cabinets and vanities pay 15% in total.[17][2]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[48][29]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[4][22]
- April 6, 2026. Section 232 metals duties move to the full customs value, with the annex tiers at 50%, 25% and 15%.[3]
- July 24, 2026. The Section 122 surcharge expires, and the Section 301 forced-labor duty on EU goods begins, capped at 10% in total.[5][1]
- September 3, 2026. Section 232 duties on drones and listed components begin, at 15% at most for the EU.[18]
- September 29, 2026. Section 232 duties on patented pharmaceuticals apply to all companies, at 15% for the EU.[16][2]
- December 4, 2026. Section 232 action on polysilicon and its derivatives begins: a minimum import price program, plus a duty on ingots and derivatives that brings EU goods to 15% with Column 1.[27]
IEEPA, Section 122 and refunds
Executive Order 14257 of April 2, 2025 listed the EU at 20%.[24] That rate applied for one day before the 90-day pause, so EU goods paid the 10% baseline until August 7, 2025, then a 15% all-in rate.[46][25] Section 232 goods were outside the reciprocal tariff.[23] On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from February 24, 2026.[48][4]
IEEPA duties already paid on EU goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed the entries, can file a CAPE declaration, and refunds go to the importer of record or to the party it designated as the notify party on CBP Form 4811 or in its ACE Portal account.[49] A European exporter that was not the importer of record has no claim of its own. See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974 (9903.03.01), for goods entered from February 24 through July 24, 2026, with exemptions including passenger vehicles, certain vehicle parts and anything subject to Section 232.[5][22] The Court of International Trade held the Section 122 duties unlawful on May 7, 2026 but ordered relief only for the three plaintiffs it found had standing, and on June 11, 2026 the Federal Circuit stayed that judgment pending appeal.[50][51] Our Section 122 refund status page tracks the appeal.
Antidumping and countervailing duty orders on EU products
Antidumping (AD) and countervailing (CVD) duties are set by Commerce for a named product from a named country, often at a company-specific cash deposit rate. They are paid on top of the Column 1 duty and any Section 301 or 232 duty.[2][21] Orders in force on EU products include:
- Pasta from Italy, AD and CVD since July 1996, continued in September 2024.[8][35][52]
- Corrosion-resistant steel from Italy, AD and CVD since July 2016, and from the Netherlands, AD since December 2025.[36][37][41]
- Hot-rolled steel flat products from the Netherlands, AD since October 2016.[40]
- Carbon and alloy steel cut-to-length plate from Austria, Belgium, France, Germany and Italy, AD since May 2017, continued in February 2023.[10][53]
- Non-oriented electrical steel from Germany and Sweden, AD, continued in May 2026.[31]
- Common alloy aluminum sheet from Croatia, Germany, Italy, Romania, Slovenia and Spain, AD since April 2021.[32]
- Ripe olives from Spain, AD and CVD since August 2018, continued in August 2024.[9][43][54]
- Preserved mushrooms from France, the Netherlands, Poland and Spain, AD since 2023.[39][42]
- Mattresses from Bulgaria, Italy, Poland and Slovenia (July 2024) and Spain (September 2024), AD.[38][44]
- Steel concrete reinforcing bar from Bulgaria, AD since September 2026.[45]
De minimis and fees
De minimis. Low-value shipments from the EU no longer enter duty-free under the de minimis rule; the exemption has been suspended for every country since August 29, 2025.[47][55] Our de minimis guide covers the entry types and dates.
Fees. The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that reset on October 1, 2026.[11] The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port; it applies to ocean freight, not air.[12] See US customs clearance for how entries are handled.
How to find the rate for your product
The duty depends on the 10-digit HTS line, the member state of origin when an AD/CVD order may apply, and the entry date. These steps get you to an estimate. Your licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with the member state as origin (the link opens with Germany), enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Compare with ready-made pages for common EU exports, such as German cars, German auto parts, Italian wine, French wine, Italian leather handbags, Irish monoclonal antibodies and Dutch chipmaking machines, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping order. Our analysis of duty paid by origin shows how these layers add up across trading partners.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.