What a US buyer pays on UK goods today
US duties are owed by the importer of record, usually the US buyer, not the UK exporter. The liability is a personal debt of the importer to the United States.[3] 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.
As of October 7, 2026, an entry of UK-origin goods is built from these layers. Most shipments pay only the first two, plus fees. The United States and the UK have no free trade agreement, so there is no preferential rate to claim.
- The normal (Column 1 General) duty for the HTS line, from free upward.[2]
- A 10% Section 301 duty on products of the UK, under heading 9903.05.81, since July 24, 2026, with general exemptions and a UK-only exemption list.[1][2]
- Section 232 duties instead of the Section 301 duty on covered goods such as steel, aluminum, copper, cars and parts, and wood products. The UK has lower partner rates in most of these programs.[2]
- Antidumping and countervailing duties on goods under a Commerce order, such as cold-rolled steel flat products from the UK.[14]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[15][16]
The US duty stack on goods from the UK, October 7, 2026
The table lists the main measures that apply, or applied during 2025 and 2026, to goods of UK origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes after the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward[2] | All UK goods; no US-UK free trade agreement | Harmonized Tariff Schedule | In force |
| Section 301, forced labor (in force) | 10%[1] | All products of the UK except the exemptions in notes 1 and 2[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.81[1][2] | July 24, 2026[1] |
| Section 232 metals (in force) | UK 25% (Annex I-A) or 15% (Annex I-B); 50% or 25% if the metal does not qualify[2][9] | Steel, aluminum and derivatives with at least 95% UK-melted steel or UK-smelted aluminum[2] | Section 232; Proclamations 10947 and 11021; 9903.82.04, 9903.82.05[8][2] | UK held at 25% from June 4, 2025; full value from April 6, 2026[8][9] |
| Section 232 cars and parts (in force) | Cars 7.5% inside the quota, 25% above it; listed parts 10% in total[4][2] | Passenger vehicles in heading 8703 and auto parts of UK origin[2] | Executive Order 14309; 9903.94.31 to 9903.94.33[4][2] | June 30, 2025[5] |
| Other Section 232 programs (in force) | Wood products 10%; drones 10%; patented pharmaceuticals 0%[2][12] | UK-origin goods in those programs[2] | Proclamations 10976, 11020 and 11055; 9903.76.20, 9903.04.63, 9903.08.23[10][11][13] | Program by program; pharmaceuticals 0% from July 31, 2026[12] |
| Antidumping and countervailing duties | Set by each order[14] | Goods covered by a Commerce order, such as cold-rolled steel flat products from the UK[14] | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464% of value; $34.58 to $670.86 per entry[15] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[15] | New limits October 1, 2026[15] |
| Harbor maintenance fee | 0.125% of value[16] | Commercial cargo unloaded from a vessel at a covered US port[16] | 19 CFR 24.24[16] | In force |
| Section 122 surcharge (ended) | 10%[17] | Most imports; not on top of Section 232[17] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[17][2] | February 24 to July 24, 2026[18] |
| IEEPA reciprocal tariff (ended) | 10%[21][2] | UK goods not in the exempt categories; UK civil aircraft exempt from June 30, 2025[21][5] | Executive Order 14257; 9903.01.25, then 9903.02.66[21][2] | April 5, 2025 to February 23, 2026[21][25] |
Notes to the table
Each note applies to the rows named in it. Your licensed customs broker confirms which lines go on the entry.
- Note 1, general Section 301 exemptions. The 10% duty does not apply to goods listed in U.S. note 52(b) and (c) to Chapter 99, such as most finished medicines of heading 3004, coffee, tea and many electronics; to civil aircraft and their parts (9903.05.88); to listed articles for pharmaceutical use (9903.05.89); to Section 232 goods (9903.05.90); to donations; or to informational materials.[2]
- Note 2, UK-only Section 301 exemption. Heading 9903.05.96 takes UK goods out of the 10% duty when they fall under the lines in U.S. note 52(j)(1): whiskies (2208.30.30 and 2208.30.60), medical or surgical sterilizers (8419.20.0010), and listed lines of medical, surgical and dental instruments, therapy and breathing appliances, orthopedic and prosthetic devices, hearing aids and X-ray equipment in headings 9018 to 9022.[2] USTR said the UK got the 10% rate in part because it has a partial regime that bars certain forced-labor goods.[1]
- Note 3, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, vehicles and parts, trucks, wood products, covered semiconductors or patented pharmaceuticals are exempt from the forced-labor Section 301 duty (9903.05.90).[2] Newer Section 232 programs such as drones are not on that list.[2]
- Note 4, stacking. Goods that pay the 10% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, plus any antidumping or countervailing duty.[2]
- Note 5, 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).[1][2]
The US-UK Economic Prosperity Deal: what made it into the tariff schedule
The two governments announced the General Terms of the Economic Prosperity Deal on May 8, 2025. Executive Order 14309 of June 16, 2025 put its US tariff terms into effect, and Commerce changed the HTS from June 30, 2025.[4][5] What applies as of October 7, 2026:
- Cars. UK passenger vehicles of heading 8703 pay 7.5% on top of the 2.5% MFN duty, 10% in total, inside a quota of 100,000 vehicles a year (9903.94.31). The quota was 65,205 vehicles for 2025, and no more than 25,000 vehicles may enter in any calendar quarter, plus unused quantity carried forward. Cars above the quota pay the full 25% Section 232 duty on top of the MFN duty.[4][2]
- Auto parts. Listed UK auto parts pay 10% in total, including the MFN duty (9903.94.32). Other UK auto parts get the same 10% when the importer certifies they will be used in UK-made cars (9903.94.33).[4][2] Cars and parts entered under these lines do not also pay the Section 232 metals duty.[2]
- Aerospace. UK civil aircraft, engines, parts and ground flight simulators covered by the WTO Agreement on Trade in Civil Aircraft were taken out of the IEEPA tariff and the steel and aluminum duties from June 30, 2025 (9903.96.01).[4][5] Civil aircraft and parts from every origin are also exempt from the forced-labor Section 301 duty.[2]
- Steel and aluminum. The deal said the United States intended to build a quota at MFN rates for UK steel and aluminum if the UK met supply-chain and ownership requirements.[4] As of October 7, 2026, HTS Revision 20 contains no such quota.[2] UK metal stayed at 25% when other origins went to 50% on June 4, 2025, and still pays 25% (Annex I-A) or 15% (Annex I-B).[8][2]
- Pharmaceuticals. Patented pharmaceuticals from the UK were set at 10% under Proclamation 11020. After the two governments concluded a pharmaceutical pricing arrangement on April 2, 2026, Commerce cut the rate to 0% for entries from July 31, 2026 (9903.04.63).[11][12] Generics are not covered by the Section 232 pharmaceutical duty for any origin.[11]
What changed, and when: March 2025 to October 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- March 12, 2025. The UK's earlier steel and aluminum arrangements end, and UK metal pays the 25% Section 232 duty.[6][7]
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including the UK. The UK had no higher country rate in Annex I.[21][22]
- June 4, 2025. Section 232 steel and aluminum go to 50%, with the UK held at 25%.[8]
- June 30, 2025. The UK car quota, the 10% auto-parts rate and the civil aircraft exemption take effect.[5]
- August 7, 2025. The UK gets its own IEEPA heading, 9903.02.66, at the same 10%.[2]
- October 14, 2025. Section 232 duties on wood products begin, capped at 10% for the UK.[10]
- 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.[23][24]
- 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.[25][18]
- April 6, 2026. Section 232 metals duties move to the full customs value of the product.[9]
- July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 forced-labor duty on the UK begins.[17][1]
- July 31, 2026. UK patented pharmaceuticals go to 0%.[12]
- September 3, 2026. Section 232 duty on drones begins, at no more than 10% for qualifying UK products.[13]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[15]
The IEEPA tariff and the Section 122 surcharge on UK goods
The UK was never given a country rate above the 10% baseline under Executive Order 14257.[22] UK goods paid 10% from April 5, 2025, under 9903.01.25 and, from August 7, 2025, under the UK heading 9903.02.66.[21][2] On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[23][25]
IEEPA duties already paid are being refunded with interest through CBP's CAPE process. Only the importer of record, or the customs broker that filed its entries, can claim.[26] A UK exporter that was not the importer of record has no claim of its own. See the tariff refund guide and get an IEEPA refund estimate for what your entries paid.
Proclamation 11012 then charged a 10% surcharge on most imports under Section 122 of the Trade Act of 1974 (9903.03.01), from February 24 through July 24, 2026. It did not stack on Section 232 duties.[17][18] The Court of International Trade held the surcharge unlawful on May 7, 2026 but gave relief only to three plaintiffs, and the Federal Circuit stayed that judgment on June 11, 2026 pending appeal.[19][20] Our Section 122 refund status page tracks the appeal.
How to find the rate for your product
The duty depends on the 10-digit HTS line, the entry date and, for metals and cars, where the metal was melted or whether the car is inside the quota. 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 UK as origin, 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 UK exports, such as cars over 3,000 cc, aircraft turbine engines, medicines and paintings, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists, a Section 232 program with a UK rate, or an antidumping order. See the Section 232 guide for every program.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.