Goods imported from the United Kingdom to the United States currently carry a 10% reciprocal tariff stacked on top of the product’s standard duty rate under the Harmonized Tariff Schedule, and the UK to US import tax picture also now includes federal processing fees, any applicable excise taxes, and — since mid-2025 — duty on shipments that used to enter free under the $800 de minimis rule.1The White House. Fact Sheet: U.S.-UK Reach Historic Trade Deal For most commercial shipments, the all-in cost lands between 20% and 30% of the goods’ value before delivery.
The 10% Reciprocal Tariff
Starting April 5, 2025, the United States imposed a 10% reciprocal tariff on most imports from the United Kingdom, and it applies on top of whatever standard duty rate the product already carries.2The White House. Regulating Imports With a Reciprocal Tariff If your product has an HTS duty rate of 5%, you now owe 15% total. The two rates stack; this is not an either/or.
The US-UK trade deal announced in May 2025 did not eliminate the 10% tariff. It confirmed the rate stays in place for the vast majority of British exports.1The White House. Fact Sheet: U.S.-UK Reach Historic Trade Deal As of 2026, importers should plan on the 10% being permanent for the foreseeable future.
Higher Rates for Cars, Steel, and Aluminum
A few product categories break from the standard 10% pattern. British-manufactured vehicles have their own arrangement under the trade deal: the first 100,000 vehicles imported each year from UK carmakers face a combined 10% rate (the 2.5% most-favored-nation duty plus a reduced 7.5% surcharge). Anything above that annual quota is hit with a 25% tariff on top of the standard duty. UK-origin parts used in British-made vehicles also qualify for the combined 10% rate.3The White House. Implementing the General Terms of the U.S.-UK Economic Prosperity Deal
Steel and aluminum from the UK are separate again. They carry a 25% tariff under Section 232 of the Trade Expansion Act, applied independently of the reciprocal tariff. Both governments committed to negotiate an alternative, but as of early 2026 the 25% rate is still the default, with the possibility of climbing to 50% if the UK does not comply with deal terms.4The White House. Adjusting Imports of Aluminum and Steel Into the United States
Your Standard HTS Duty Rate
Sitting underneath the reciprocal tariff, every product entering the United States has a baseline duty rate set by the Harmonized Tariff Schedule, maintained by the U.S. International Trade Commission.5Office of the Law Revision Counsel. 19 USC 1202 – Harmonized Tariff Schedule Each product has a 10-digit HTS classification, and you need that number to file your entry and calculate duty correctly.6International Trade Administration. Harmonized System (HS) Codes
UK goods use the “General” rate column because the United States has normal trade relations with Britain. The rates vary widely. Some raw materials sit at zero. Textiles, footwear, and certain electronics can run above 10%. Classification is the single most common source of customs disputes, and for commercial shipments it is worth getting professional help.
No More $800 Duty-Free Exemption
The old rule that shipments under $800 entered duty-free is gone. A July 2025 executive order suspended the de minimis exemption for all countries, and a February 2026 order continued that suspension indefinitely.7The White House. Continuing the Suspension of Duty-Free De Minimis Treatment Every shipment from the UK, regardless of value, is now subject to applicable duties, taxes, and fees.8The White House. Suspending Duty-Free De Minimis Treatment for All Countries
One narrow exception remains. Items sent through the international postal network — Royal Mail to USPS — temporarily continue to pass without formal entry procedures until CBP publishes a new process in the Federal Register.8The White House. Suspending Duty-Free De Minimis Treatment for All Countries For anything shipped through FedEx, DHL, or UPS, the exemption is gone. A £30 gift from a relative in London now technically owes duty.
The underlying statute at 19 U.S.C. § 1321 still sets an $800 threshold, but the executive orders override its application.9U.S. Customs and Border Protection. Section 321 Programs If the suspension is ever lifted, the $800 rule would snap back. For now, plan on paying duty on everything.
Federal Processing Fees
Beyond tariffs and duties, two federal fees apply to nearly every commercial import from the UK.
Merchandise Processing Fee
The Merchandise Processing Fee covers CBP’s administrative costs. For formal entries, it runs 0.3464% of the goods’ value (not counting duty, freight, or insurance). For fiscal year 2026, the minimum is $33.58 and the maximum is $651.50, and manual filings add a $4.03 surcharge.10U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees The caps adjust each October.11U.S. Customs and Border Protection. Customs User Fee Changes Effective October 1, 2025
Harbor Maintenance Fee
Ocean freight adds a Harbor Maintenance Fee of 0.125% of cargo value, on commercial cargo loaded or unloaded at a qualifying port.12eCFR. 19 CFR 24.24 – Harbor Maintenance Fee Air freight is exempt. On a $50,000 shipment arriving by sea, that fee runs $62.50.
Excise Taxes on British Alcohol and Tobacco
Bringing in Scotch, gin, British beer, or tobacco triggers federal excise taxes charged per unit, on top of the regular duty and the reciprocal tariff.
Alcohol
The Alcohol and Tobacco Tax and Trade Bureau’s rates for imported beverages are:13TTB: Alcohol and Tobacco Tax and Trade Bureau. Tax Rates
- Distilled spirits: $13.50 per proof gallon at the general rate. Importers with a reduced-rate assignment from a foreign distiller pay $2.70 on the first 100,000 proof gallons.
- Beer: $18.00 per barrel at the general rate, or $16.00 per barrel on the first 6 million barrels with a foreign brewer assignment.
- Still wine at 16% ABV and under: $1.07 per wine gallon, rising with alcohol content to $3.15 per gallon for wines between 21% and 24% ABV.
- Sparkling wine: $3.40 per wine gallon.
- Hard cider: $0.226 per wine gallon.
Tobacco
British tobacco products carry these federal excise taxes:13TTB: Alcohol and Tobacco Tax and Trade Bureau. Tax Rates
- Small cigarettes: $50.33 per 1,000, or about $1.01 per pack of 20.
- Large cigars: 52.75% of the sales price, capped at $402.60 per 1,000 units.
- Pipe tobacco: $2.83 per pound.
Personal Versus Commercial
Individuals bringing back British alcohol for personal use on a one-time basis do not need a federal importer’s permit from the TTB. Repeated shipments or large quantities can cause the CBP port director to treat the shipment as commercial, which triggers the requirement for an Importer’s Basic Permit and a Certificate of Label Approval for each product. If you plan to bring back a substantial quantity, TTB recommends contacting CBP at the port of entry beforehand.14Alcohol and Tobacco Tax and Trade Bureau. Personal Importation of Beverage Alcohol Products
When You Need a Customs Bond
Commercial imports worth more than $2,500 require a customs bond, which guarantees payment of duties, taxes, and fees to the federal government.15U.S. Customs and Border Protection. When Is a Customs Bond Required A bond can also be required below that threshold if the goods are regulated by another federal agency, such as food, firearms, or consumer products.
A single-entry bond covers one shipment and is generally set at an amount not less than the total entered value plus duties and fees. A continuous bond covers all shipments during a 12-month period and is calculated at 10% of duties, taxes, and fees paid over that period, with a $100 minimum.16U.S. Customs and Border Protection. How Are Continuous and Single Entry Bond Amounts Determined? Regular importers almost always come out ahead with a continuous bond.
Shipments valued under $2,500 that do not involve regulated goods can clear through an informal entry, which skips the bond and simplifies paperwork. Informal entries are not available for goods subject to quota restrictions or anti-dumping duties.17U.S. Customs and Border Protection. Filing an Informal Entry for Goods Less Than $2500 in Value
What It Adds Up To
Add the pieces together on a typical commercial shipment from the UK and the math gets uncomfortable fast. The 10% reciprocal tariff sits on top of the standard HTS rate. The Merchandise Processing Fee is calculated on the goods’ value. Ocean freight brings the Harbor Maintenance Fee. Alcohol and tobacco layer on per-unit excise taxes. For most goods, the total UK to US import tax lands somewhere between 20% and 30% of the product’s value before the shipment even leaves the port. Steel, aluminum, and above-quota cars run higher. Build those numbers into your landed cost before you commit to a price.