Goods coming from the United Kingdom into the United States face a 10% surcharge on top of the product-specific duty rate assigned by the Harmonized Tariff Schedule, plus customs processing fees and, for most buyers, state use tax. The old duty-free allowance for shipments worth $800 or less was suspended in February 2026, so the import tax from the UK to the US now applies to virtually every package, whether it arrives by courier, freight, or international mail.1The White House. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
The 10% Surcharge Plus HTS Duty
Since April 2025, most goods from the UK have carried an additional 10% ad valorem tariff.2The White House. Further Modifying the Reciprocal Tariff Rates That charge sits on top of the item’s product-specific rate under the Harmonized Tariff Schedule. Importing a wool sweater that carries a 16% HTS duty means paying 16% plus the 10% surcharge on the declared value.
Every imported product is assigned a 10-digit HTS classification, and the last 8-digit subheading controls the base duty rate. A cotton T-shirt, a bottle of Scotch, and a machine part all sit under different codes with different percentages. The U.S. International Trade Commission publishes a searchable version of the schedule, but the Commission itself warns against relying on the keyword search alone, because it can return results that look correct but sit in the wrong chapter.3United States International Trade Commission. Frequently Asked Questions About Tariff Classification Verify the code against the full chapter text before filing. A misclassification can change what you owe and, if CBP treats it as negligent or intentional, trigger penalties.
A May 2025 US-UK trade deal locked in the 10% reciprocal rate and set special terms for autos, steel, and aluminum.4The White House. Fact Sheet: U.S.-UK Reach Historic Trade Deal Trade rates have changed several times in the past year, so confirm the current figure on the USITC tariff database before buying.5Harmonized Tariff Schedule. Harmonized Tariff Schedule
The $800 Duty-Free Threshold Is Suspended
For years, Section 321 of the Tariff Act of 1930 let shipments valued at $800 or less enter duty-free.6Office of the Law Revision Counsel. 19 US Code 1321 – Administrative Exemptions That exemption no longer applies. As of February 20, 2026, the de minimis provision has been suspended for all countries, regardless of shipment value or shipping method. A $50 book and a $5,000 piece of equipment both now owe duties and fees. Items sent through international mail still bypass a formal customs entry for now, but they still trigger the 10% surcharge.1The White House. Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
The underlying statute still exists, so the $800 threshold could return if the suspension is lifted. Federal Register notices and CBP’s Section 321 programs page are where any change would appear.7U.S. Customs and Border Protection. Section 321 Programs
Higher Rates on Steel, Aluminum, and Cars
Some categories carry tariffs well above 10%. Under Section 232 national security tariffs, most countries face a 50% duty on steel and aluminum. The UK gets a preferential 25% rate, but only if the steel was melted and poured in the UK, or the aluminum smelted or last cast there.8Congress.gov. Section 232 Tariffs on Steel and Aluminum Products that fail that origin test pay the full 50%.
Vehicles have their own structure under the US-UK deal. The first 100,000 cars imported from UK manufacturers each year get the 10% reciprocal rate. Anything beyond that quota faces 25%.4The White House. Fact Sheet: U.S.-UK Reach Historic Trade Deal A single personal-use car almost certainly sits inside the cap, but the 10% still stacks on the vehicle’s standard HTS duty.
Customs Processing and Harbor Fees
CBP adds its own fees on top of tariffs and duties.
Merchandise Processing Fee
The Merchandise Processing Fee depends on entry type. Informal entries, generally shipments valued at $2,500 or less, pay a flat fee based on how the entry is processed:9Federal Register. Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026
- $2.69 for automated entries not prepared by CBP
- $8.06 for manual entries not prepared by CBP
- $12.09 for manual entries prepared by CBP
Formal entries, meaning shipments over $2,500 or any entry needing full documentation, pay 0.3464% of the merchandise value, with a minimum of $33.58 and a maximum of $651.50 per entry for fiscal year 2026.10U.S. Customs and Border Protection. User Fee Table Filing manually rather than electronically adds a $4.03 surcharge.11U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees
Harbor Maintenance Fee
Shipments arriving by sea also owe the Harbor Maintenance Fee, calculated at 0.125% of cargo value.12eCFR. 19 CFR 24.24 – Harbor Maintenance Fee Air cargo is exempt.13U.S. Customs and Border Protection. What Is the Harbor Maintenance Fee (HMF)? A $10,000 seaborne shipment adds $12.50. Small on any single shipment, but it belongs in the budget.
What You Have to File
Every import needs an accurate commercial invoice and the correct HTS code. The invoice must include a clear description of the merchandise, quantities, values, the 8-digit HTS code, and the foreign seller’s name and address.14eCFR. 19 CFR 142.6 – Invoice Requirements Additional rules require the purchase price in the currency of the transaction, the country of origin, and identifying marks on the packaging.15eCFR. 19 CFR 141.86 – Contents of Invoices and General Requirements The price does not need to be converted to dollars; listing it in pounds is fine as long as it matches what was actually paid.
Accuracy carries real weight. Fraudulent statements on customs documents can trigger civil penalties up to the domestic value of the goods, and intentional fraud can bring criminal charges. Even negligent errors carry lesser penalties.16Office of the Law Revision Counsel. 19 US Code 1592 – Penalties for Fraud, Gross Negligence, and Negligence
Formal entries use two CBP forms. Form 3461 is the entry and immediate delivery request, which lets goods be released while paperwork is completed.17U.S. Customs and Border Protection. CBP Form 3461 – Entry/Immediate Delivery for ACE Form 7501 is the entry summary that finalizes classifications, values, and duty amounts.18U.S. Customs and Border Protection. CBP Form 7501 – Entry Summary
Importer Number and Customs Bond
Before a formal entry can clear, you need an importer number and a customs bond. The importer number is normally your EIN or Social Security Number, established through CBP Form 5106.19U.S. Customs and Border Protection. CBP Form 5106 – Create/Update Importer Identity Form
The customs bond guarantees payment of duties, taxes, and fees. It must be in place before goods are released on a formal entry.20eCFR. 19 CFR Part 142 – Entry Process Options are a single-entry bond for one shipment or a continuous bond covering a year of entries. The minimum amount is $100, though the actual figure is typically set to match the duties owed.21eCFR. 19 CFR 113.13 – Amount of Bond For shipments valued at $2,500 or less, the port director can waive the bond if the entry summary and estimated duties are filed before release and your record with CBP is clean.
Goods That Need Another Agency’s Approval
Duties and paperwork aren’t enough for every product. Some categories require permits, prior notice, or inspection from an agency other than CBP, and shipments without those approvals can be detained or refused entry.
Food
The FDA requires prior notice before any food shipment arrives at a US port. Imported food must be safe, produced under sanitary conditions, and carry truthful English-language labeling.22U.S. Food and Drug Administration. Importing Human Foods The foreign facility that manufactured or packed the food has to be registered with the FDA, and that registration renews every two years.
Alcohol
Importing alcohol for commercial sale requires a Federal Basic Importer’s Permit from the Alcohol and Tobacco Tax and Trade Bureau, in hand before any product arrives.23Alcohol and Tobacco Tax and Trade Bureau. Importing Bottled Alcohol Beverages Into the United States The importer must also keep a staffed business office in the United States, or contract with a domestically licensed importer. Personal-use quantities carried in luggage follow different rules and are generally capped by state law.
Vehicles
Cars and motorcycles from the UK have to meet EPA emissions standards and federal safety requirements. The Clean Air Act bars importing any motor vehicle that doesn’t conform to EPA standards.24U.S. EPA. Learn About Importing Vehicles and Engines Since UK-market vehicles are built to different specifications, most need expensive modifications. Vehicles over 21 years old may qualify under an equivalency provision, but check with the EPA imports hotline before shipping.
Paying and Getting the Goods Released
The importer of record deposits estimated duties and fees at entry, or within 12 working days of entry or release, whichever comes first.25Office of the Law Revision Counsel. 19 US Code 1505 For most people, FedEx, UPS, or DHL handles this as customs broker, calculates the charges, and contacts the recipient for payment before delivery. The carrier’s brokerage fee comes on top of the government charges.
If you file yourself or use a licensed broker, duties go through CBP’s Automated Commercial Environment, the electronic system that manages entry data.26U.S. Customs and Border Protection. ACE Portal and ACH Refunds FAQs Once payment clears and documentation checks out, the goods are released.
The amount paid at entry is only an estimate. CBP later liquidates the entry, meaning it finalizes what you actually owe. If the final figure is higher than the deposit, CBP bills the difference plus interest. If lower, you get a refund. Either adjustment has to be settled within 30 days of the bill or liquidation notice, and unpaid balances accrue interest in 30-day periods.25Office of the Law Revision Counsel. 19 US Code 1505
Challenging a Charge You Think Is Wrong
If CBP misclassifies your goods, overstates their value, or otherwise rules against you, you can file a formal protest. The deadline is 180 days from the date of liquidation, and missing it permanently forecloses a challenge.27GovInfo. 19 US Code 1514 Protests can cover tariff classifications, valuations, country-of-origin determinations, and denials of preferential tariff treatment. The importer of record, the owner of the merchandise, or an authorized agent can file. If CBP denies the protest, you can appeal to the U.S. Court of International Trade, but only after filing the administrative protest first and within the 180-day window.
State Use Tax
Federal charges aren’t the last stop. Most states impose a use tax on tangible goods bought from out of state or overseas, and the rate typically matches the state sales tax, ranging from roughly 4% to over 10% once local taxes are added. Buy a £500 item from a UK retailer with no sales tax collected at checkout, and your state expects you to report and pay use tax on it. For individuals, compliance is largely self-reported. Businesses importing inventory face stricter enforcement and real audit risk.