Exporting to the USA

Last updated: 8 May 2025

The United States has announced that it will impose an additional 10% tariff on imports from the UK in addition to existing US duties, fees, and taxes. This came into effect on 5 April 2025 at 12:01am EST.

Further changes to US import tariffs were announced on 8 May. These follow a UK-US trade deal and apply to:

• Steel and aluminium: 0% tariff (reduced from 25%)
• Cars: 10% tariff on the first 100,000 imported yearly, and any additional vehicles are subject to 25% rates (reduced from 27.5%)
• Beef: Tariff-free quota of 13,000 metric tonnes for beef imports to the US.

US tariff changes

You can check new taxes on imports to the US using the check duties and customs procedures for exporting goods tool.

The 20% tariff on EU goods, scheduled for implementation on 9 April, has been temporarily paused for 90 days. A 10% reciprocal tariff will apply during this period.

Potential EU tariffs on US goods: Preparing your business

The European Union (EU) has paused its countermeasures on US trade tariffs on steel and aluminium imports for 90 days (matching the US delay) - these were due to be implemented on 16 May and 1 December 2025. This pause is to allow time and space for EU-US negotiations. Read more on the EU's delay of countermeasures on US steel/aluminium tariffs.

Which US products in your supply chain could face new tariffs?

Businesses should consider the US products that will be impacted and prepare for the potential new customs duties on imports to the EU. Under the Windsor Framework, imported goods subject to EU trade defence measures will be considered to be automatically “At Risk” and any EU tariffs will be payable on import to Northern Ireland.

The implementing EU Regulation lists product codes that will be subject to an additional 25% tariff at Annexes II, III and IV. Currently, Annexes II and III will take effect from 14 July 2025 and Annex IV from 1 December 2025.

It is important to note that these proposed EU countermeasures specifically target US tariffs on steel and aluminium. The EU is reserving the right to introduce further measures in response to other recent US tariffs.

EU countermeasures consultation

The European Commission has opened a consultation to gather input on potential countermeasures against the US tariffs if a satisfactory EU-US trade deal is not reached. As part of this consultation, the EU Commission has published a list of US-origin products under consideration for import duties.

See the list of products that may be subject to possible import duties.

If you are affected by US measures or potential EU rebalancing measures, submit your views through the EU consultation survey.

The survey closes on Tuesday 10 June.

How can the Customs Duty Waiver Scheme help your business?

You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.

NI companies may be able to offset the cost of any additional tariffs using the Customs Duty Waiver Scheme.

Could the Duty Reimbursement Scheme apply to your imports?

If imported products remain within the UK internal market or are exported to a final destination outside the EU, the additional tariffs may be refunded through the NI Duty Reimbursement Scheme.

In addition to supporting evidence listed to make a claim under this scheme, to claim back any EU trade defence measures you will also need to:

• Notify the buyer: You must inform the purchaser that the goods they are receiving are subject to EU trade defence measures. 
• Provide evidence of this notification: When you submit your claim to HMRC, you must provide documentation proving you notified the buyer. This could include emails, letters, or other records of the communication. 

Check if you can apply for a repayment or remission of EU import duty paid on goods brought into Northern Ireland through the Duty Reimbursement Scheme.

Further updates will be added to this page.