US Tariffs: Exporting low-value goods to the United States

There are now tariffs to pay on the vast majority of exports to the US.

From 29 August 2025, the United States removed the $800 de minimis threshold for commercial shipments.

This change affects the vast majority of UK businesses exporting low-value goods to the United States, including items that were previously exempt from tariffs and duties.

As a result:

• Exports to the US that previously qualified for the de minimis are likely to see increased costs due to new tariffs and processing fees.
• Carriers now face increased customs declaration requirements, which may cause disruption or delays while systems are updated.

Previously, most exports under $800 (approximately £590) entered the US duty-free under a simplified process. Now, exports, regardless of value, are subject to:

• tariffs and duties
• customs clearance and administrative charges
• additional data requirements

What this means for sending items to the US

There are now tariffs to pay on the vast majority of exports to the US. These tariffs vary depending on the product and its classification and may be composed of one or a combination of:

• Most Favoured Nation tariffs: based on the Harmonized Tariff Schedule.
• International Emergency Economic Powers Act (ie reciprocal) tariffs: based on country of origin (this is currently set to 10% for UK originating goods).
• Other additional tariffs: such as those under Section 232. Tariffs can 'stack', meaning multiple layers may apply, resulting in higher costs. Please refer to the UK-US Economic Prosperity Deal (EPD) for any preferential rates that may apply.

A full customs process now applies to exports to the US. This means the information you provide must be complete and accurate, where previously some fields were optional. This includes:

• Accurate product descriptions.
• Country of origin for each item and component parts, as Section 232 tariffs also apply to component parts based on their country of origin.
• Harmonized System (HS) codes. Please consult the UK guidance for UK export purposes and US guidance for US import clearance purposes.

The information you provide will be used by your carrier to calculate additional costs, including tariffs, duties and other customs clearance and administrative charges. Depending on your carrier’s policy, these costs may be Delivered Duty Paid (DDP - seller covers all costs) or Delivery Duty Unpaid (DDU – where the buyer is responsible for tariffs and custom fees).

See US tariffs and Northern Ireland: Frequently asked questions.

First published 1 September 2025