Country tariff overview · GB
United Kingdom Tariffs to the United States
Following Brexit, the United Kingdom negotiates US trade terms separately from the EU. There is no comprehensive US-UK free trade agreement, so British-origin goods enter the US at WTO MFN base rates plus the IEEPA country tariff. Sector-specific arrangements (notably a Section 232 tariff-rate quota for UK steel and aluminum) reduce the headline burden on qualifying shipments. Vehicles, scotch whisky, pharmaceuticals, and machinery dominate the trade flow.
Post-Brexit trade framework
The UK ceased to be part of the EU customs union on January 1, 2021. Since then, US-UK trade has operated under WTO MFN rules plus a handful of bilateral sector arrangements. The proposed comprehensive US-UK FTA negotiated under the 2020 framework has not been concluded. The 2023 Atlantic Declaration set out cooperation principles but did not change tariff rates.
Section 232 steel and aluminum arrangement
The 2022 US-UK Section 232 tariff-rate quota replaced the blanket 25% steel and 10% aluminum duties for qualifying UK shipments. In-quota volumes of qualifying products enter at the MFN base rate; over-quota volumes face the original Section 232 duty. Eligibility requires UK melting and pouring (for steel) or UK smelting and casting (for aluminum) — Chinese-origin slab finished in the UK does not qualify.
IEEPA country tariff
The United Kingdom is subject to the IEEPA country tariff that stacks on top of base HTS rates. Importers of UK-made vehicles, machinery, and consumer goods should model the full duty layer when comparing UK sourcing against EU or domestic alternatives. The IEEPA layer has shifted the relative landed cost of British products meaningfully since 2025.
Scotch whisky, pharmaceuticals, and luxury goods
Scotch whisky carries a base rate of US$0 to small specific duties depending on the product code, but is subject to the IEEPA country tariff. The 25% Section 301-style retaliatory tariff on single-malt Scotch (imposed in 2019 in the Airbus-Boeing dispute, suspended in 2021) is currently not in force, but importers should monitor for reinstatement. UK pharmaceuticals generally enter under low or zero MFN rates as part of the pharmaceutical zero-for-zero agreement.
Sample HTS rates from UK
Sample rates illustrate the duty layers that apply at the chapter or heading level — verify the precise 10-digit HTS code and current policy via the HTS code lookup before filing entry.
| HTS prefix | Description | Base rate | Additional layers |
|---|---|---|---|
| 8703.23 | Passenger vehicles, gasoline 1500–3000cc | 2.5% | IEEPA country tariff applies; Jaguar Land Rover, MINI, Aston Martin sourcing |
| 2208.30 | Whiskies (incl. Scotch) | Specific duty, varies | IEEPA applies; watch for renewed Airbus-Boeing-style retaliation |
| 3004.90 | Medicaments, packaged for retail sale | Free | Most pharmaceuticals zero-rated; IEEPA country tariff still applies |
| 7208.39 | Hot-rolled flat steel, not in coils | Free or low MFN | Section 232 tariff-rate quota — in-quota at MFN, over-quota at 25% |
| 8413.70 | Centrifugal pumps, other | Free | IEEPA country tariff applies |
| 6203.42 | Men's cotton trousers | 16.6% | IEEPA country tariff stacks on base rate |
For an exact 10-digit HTS code with current rates, use the HTS code lookup. To compute total landed cost including MPF and HMF, use the landed cost calculator.
Frequently asked questions
- Is there a US-UK free trade agreement?
- No comprehensive FTA. The UK and US operate under WTO MFN rules plus a handful of bilateral sector arrangements, most notably a Section 232 tariff-rate quota for UK steel and aluminum. A proposed FTA has not been concluded.
- Did Brexit change tariffs on UK goods to the US?
- Yes. Until December 31, 2020 UK exports to the US were treated like any other EU member's. Since January 1, 2021 the UK has its own trade relationship with the US, including separate Section 232 negotiations and the option (still unconcluded) of a bilateral FTA.
- Are Scotch whisky tariffs back?
- The 25% additional duty on single-malt Scotch imposed in 2019 under the Airbus-Boeing WTO dispute was suspended in June 2021 and has not been reinstated as of 2026. Importers should monitor USTR notices for any future renewal of large civil aircraft dispute remedies.
Apply this to your products
Compute the full duty stack for any product from UK — and watch for rate changes.
Related in-depth guides
Background on the trade-policy mechanisms that drive duty rates from this country.