US tariffs and Northern Ireland: Frequently asked questions
Current US tariffs on UK imports
Keep up-to-date with details of the UK-US Economic Prosperity Deal.
Last updated: 1 July 2026
On the 8 May 2025, the UK – US Economic Prosperity Deal (EPD) was agreed. While not a full Free Trade Agreement, the EPD established a clearer framework for UK – US trade and provided a degree of certainty for Northern Ireland exporters to the US that goods meeting the UK non-preferential origin requirements would face an additional 10% tariff on imports into the US. This came into effect on 5 April 2025.
On 8 May 2025, further changes to US import tariffs were announced as part of the UK-US Economic Prosperity Deal. The table below shows the current tariff rates, including which ones are confirmed and which are still being finalised under the agreement.
Product Most recent development Additional details Steel and aluminium 5th June 2026 US Customs further adjusted the tariff regimes for imports of aluminium, steel & copper into the US. 25% additional rate of duty applies to derivative aluminium or steel articles that are the product of the UK in which at least 95% of the aluminium was smelted or cast in the UK, or in which at least 95% of the steel was melted and poured in the UK. Cars 10% on the first 100,000 vehicles imported annually.
Additional vehicles at reduced Most Favoured Nation (MFN) tariff plus 25%.Confirmed. Tariff reduced from 27.5%, effective 30 June 2025.
View the Federal Register: Imports of Automobiles, Automobile Parts, Civil Aircraft and Civil Aircraft Parts From the United Kingdom Under Executive Order 14309.Beef Effective from 1 January 2026, 0% applies to a UK “tariff rate quota” (TRQ) of 13,000 tonnes Under the UK – US EPD, both countries agreed to implement a reciprocal 13,000 tonne quota for beef. Aircraft engines and components 0% Confirmed. Tariff reduced from 10%, effective 30 June 2025.
View the Federal Register: Imports of Automobiles, Automobile Parts, Civil Aircraft and Civil Aircraft Parts From the United Kingdom Under Executive Order 14309.Pharmaceuticals 0% UK – US Pharmaceutical Deal applies for a minimum of 3 years, from April 2026. Whiskey 0% - however, the zero % tariff is subject to "country of origin" rules, typically defined by where "substantial transformation" last occurred. Simply bottling Republic of Ireland distilled whiskey in NI is unlikely to meet the threshold of substantial transformation. President Trump announced in May 2026 that all whiskey produced in the UK will no longer face tariffs. By contrast whiskey distilled in the Republic of Ireland will continue to face the standard 15% tariff which applies to EU goods entering the US. For information on the commitments made by the UK and US as part of the 8 May trade deal and areas where the UK and US intend to negotiate further, see General terms for the United States of America and the United Kingdom of Great Britain and Northern Ireland Economic Prosperity Deal.
You can check new taxes on imports to the US using the check duties and customs procedures for exporting goods tool.
Clarification on Origin Concepts
It is important to reiterate the distinction between non-preferential and preferential origin.
- The UK-US and EU-US arrangements are not full Free Trade Agreements and do no create preferential origin rights.
- Trade with the US therefore operates on the basis of non-preferential origin, which determines what tariff treatment applies, but does not reduce or eliminate tariffs.
- This contrasts with full FTAs such as the UK – EU Trade & Co-operation Agreement, where preferential origin can reduce tariffs to zero where product-specific rules and evidential requirements are met.
For exports to the US, it is also important to note that:
- Chamber-issued Certificates of Origin are not accepted by US Customs as primary evidence of non-preferential origin.
- US Customs instead require substantive evidence of substantial transformation, such as bills of materials, production records, and manufacturing processes, to support origin claims.
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Understanding the EU-US trade deal
Find out how to prepare your business for EU tariffs on US goods.
Last updated: 1 July 2026
Under the terms of the EU – US deal, the EU will eliminate all its tariffs on US industrial exports and open tariff rate quotas on a range of agriculture products.This EU – US trade deal was approved by the European Parliament on 16 June 2026.
Steel tariff conditions
Among the most important amendment is a condition for the US to cap its tariffs on steel and aluminium at 15%.
The US currently applies 50% duties on such products on the basis of national security legislation – its Section 232 article.
Under the terms agreed (19 May 2026), the EU Commission is empowered to suspend concessions concerning steel and aluminium products if by 31 December 2026 the US continues to apply a tariff rate higher than 15% on steel and aluminium derivative products imported from the EU.
Ability to suspend tariff preferences
The EU Commission can suspend tariff preferences if the United States fails to address the EU’s concerns regarding the tariff treatment of EU exports which until 24 February 2026 benefitted from the 15% all-inclusive tariff ceiling.
Why this matters acutely for Northern Ireland
If EU reciprocal or safeguarding tariffs are applied to US-origin goods:
- They will apply to both direct and indirect imports of US products into Northern Ireland.
- Such goods will be automatically deemed ‘At Risk’ under the Windsor Framework.
- They cannot be cleared under the UK Internal Market Scheme, irrespective of their final sale or use.
- EU duty would be payable (or waived using customs waiver allowance) at the point of import, with only a potential post-import reclaim via the Duty Reimbursement Scheme where strict evidential requirements are met.
This automatic ‘At Risk’ treatment is the key Northern Ireland-specific exposure.
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US tariffs and Northern Ireland: Frequently asked questions
Answers to common questions explaining US trade tariffs and how they affect trading between Northern Ireland and the USA.
Last updated: 1 July 2026
Navigating the complexities of US tariffs and export regulations can be challenging. Whether you’re new to exporting or looking to expand your trade with the United States, understanding how tariffs and countermeasures apply is crucial to managing costs and compliance effectively.
This section provides practical answers to common questions about US tariffs related to exporting and importing from Northern Ireland. It covers topics such as tariff classifications, customs procedures, recent trade agreements, and countermeasure policies to assist you in understanding the relevant regulations and processes.
Exporting to the US
Frequently asked questions about US tariffs and exporting to the US from Northern Ireland.
Does the Windsor Framework apply to exports to the US?
No. The Windsor Framework does not apply to exports from Northern Ireland to the US. It is a trade arrangement specifically governing the movement of goods between Great Britain, Northern Ireland, and the European Union.
Exports to the US from Northern Ireland are subject to standard export and import procedures.What are Most Favoured Nation (MFN) tariffs?
The Most Favoured Nation (MFN) principle is one of the key foundations of the global trading system. It prevents discrimination against different trading partners.
MFN tariffs are set by each country for each product in the Harmonised System (HS) classification. In the absence of any trade agreement, the tariffs are the base rate of customs duties applicable to imports from other countries. They are the third-party tariff that countries charge for imports.
The US has MFN tariffs in place and these are charged alongside all the applicable new tariffs recently announced.
Does the UK have a Free Trade Agreement with the US?
The UK does not have a free trade agreement with the US. No preferential tariff rates are available.
What tariffs and additional charges are currently in force?
There are a range of tariffs and additional charges in place for imports into the US:
- Pre-existing, standard, third-country tariffs, called the Most Favoured Nation tariffs;
- Baseline reciprocal tariffs of 10% apply to all trading partners, with the possibility of these increasing for specific countries after their respective negotiating periods end;
- Sectoral tariffs such as steel and aluminium or auto and auto parts tariffs (more sectoral tariffs are to be expected);
- Other tariffs, taxes and duties, for example, applied under President Trump’s first presidency.
The reciprocal and sectoral tariffs are subject to change and should always be checked for the current rates/information. New products are being added to sectoral tariffs and new sectoral investigations are in progress that may lead to further tariffs.
You can check new taxes on imports to the US using the check duties and customs procedures for exporting goods tool.
Are the additional tariffs added to the Most Favoured Nation (MFN) tariffs?
Yes, additional tariffs are applied on top of the MFN rates.
Are the additional tariffs all applicable? (e.g. are reciprocal tariffs added to steel and aluminium tariffs?)
No, there is a separate Proclamation and guidance on how these tariffs stack with each other ( i.e. which of them cumulate and which do not).
See the Executive Order from 29 April on stacking of tariffs.
Also, read the latest US Customs and Border Protection guidance on stacking.
How do I find out which tariffs apply to my goods?
This can be challenging due to frequent changes in tariff policies.
The UK tariff tool allows you to look up tariffs for goods exported from Northern Ireland to trading partners, including the new US tariffs. You should note for exports, goods shipped from Northern Ireland to third countries (i.e. countries outside Great Britain and the EU) are treated as exports from the UK.
While this tool provides a useful indication of current US tariffs, it is not legally binding. For official tariff rates and legal certainty, you should consult the relevant Proclamations and official US government guidance.
Access the UK tariff tool and select the export tab.
Alternatively, you can check how to export goods.
Who is responsible for paying the tariff?
The importer is responsible for paying the tariffs i.e., the entity listed on the customs declaration at the time of import. However, this responsibility depends on the Incoterms agreed upon by the seller and buyer. Incoterms define which entity—whether in the exporting country or the importing country—handles export and import formalities, including tariff payments.
Please note that this designation refers specifically to the party responsible for paying tariffs to customs authorities. However, the importer and exporter may mutually agree to share these costs or for the importer to assume full financial responsibility as part of their commercial agreement.
What happens if goods are in transit to the US when a new tariff is introduced or the rate is changed?
Each US Executive Order and Proclamation imposing tariffs specifies the effective date of the tariffs and the cut-off date for goods in transit. These details must be verified individually within each document. The general principle is that goods already in transit should not be subject to the new tariff rates.
How can I be sure I’m using the correct tariff code?
Tariffs are calculated based on the commodity code applied at the time of import, not export. Import and export commodity codes differ, and it is the responsibility of the US importer's customs broker to ensure the correct commodity code is used.
However, it remains important for exporters to classify their goods accurately. To assist with this, the UK Tariff Tool and its General Rules of Interpretation provide guidance on the basic classification principles.
Can I get a refund if I’ve paid a tariff that was not legally introduced?
Following the Supreme Court’s 2026 decision limiting presidential tariff authority, only the Importer of Record can seek refunds from U.S. Customs and Border Protection (“CBP”).
The US importer would need to apply for and would receive the refund. In cases where the tariff costs were split or passed on to the exporter, it would be up to the importer and exporter to agree on how any refunded amounts are shared.
What happens if goods are returned from the US and a tariff has been paid?
The Northern Ireland company would need to get in touch with the importer’s customs broker to discuss formalities. It also depends on how the goods were used in the meantime.
How does the First Sale Rule work and can I use this as a way of reducing any tariffs?
The First Sale Rule allows companies in the US to declare the customs value of goods based on the first sale for export rather than the final sale to the customer. Since tariffs are calculated as a percentage of the declared customs value, this lowers the amount payable. This principle applies when there are multiple sales involved, such as multi-tiered transactions through an intermediary.
To use the First Sale Rule, the goods must be clearly destined for export at the time of the first sale. Other conditions also need to be met.
Companies should ensure that they meet all the conditions required to apply the First Sale Rule. Currently, many importers are attempting to use the First Sale Rule, but a significant number of these claims have been denied. Seeking advice from a US-based specialist may be beneficial before deciding to declare the First Sale.
Is there a de minimis threshold for imports to the US and does this apply on business to business trade?
The de minimis threshold for exports from Northern Ireland on goods valued below USD 800 was removed on 29 August 2025.
Read more about the changes to US import rules for low-value shipments from the UK.
What are rules of origin?
Origin can be understood as the economic nationality of a good. All internationally traded goods must have an origin declared to customs at the point of import. Rules of origin establish how the origin of a good is determined.
There are two types of origin: preferential and non-preferential. Both are defined by their respective rules of origin.
What is the difference between preferential and non-preferential rules of origin?
Non-preferential origin applies to goods traded between countries that are not linked by any preferential trade agreement, either in the absence of such an agreement or when the goods are not covered by an existing agreement.
Non-preferential origin does not result in a reduction of tariffs but is used for various other purposes, including quotas, anti-dumping, and countervailing duties. It is also applied for trade statistics and labelling requirements. Non-preferential rules of origin are established individually by each country, based on broad international principles.
Preferential origin relates to trade agreements that grant member countries access to each other’s domestic markets at reduced tariff rates. Preferential rules of origin determine whether a good qualifies for the preferential tariff under such agreements. These rules consist of criteria that goods must meet to be considered as originating within the territory covered by the trade agreement. Goods are assessed against these criteria to establish their origin when exported to a free trade agreement (FTA) partner.
The UK–US and EU–US arrangements are not full Free Trade Agreements and do not create preferential origin rights.
Trade with the US therefore operates on the basis of non-preferential origin, which determines which tariff treatment applies, but does not reduce or eliminate tariffs.
This contrasts with full FTAs such as the UK–EU Trade & Co-operation Agreement, where preferential origin can reduce tariffs to zero where product-specific rules and evidential requirements are met.
For exports to the US, it is also important to note that:
- Chamber-issued Certificates of Origin are not accepted by US Customs as primary evidence of non-preferential origin.
- US Customs instead require substantive evidence of substantial transformation, such as bills of materials, production records, and manufacturing processes, to support origin claims.
What rules of origin apply when exporting goods to the US?
For US tariffs, companies should use non-preferential origin. This is based on the principle of substantial transformation, which the US Customs and Border Protection defines as: “Substantial transformation means that the good underwent a fundamental change in form, appearance, nature, or character.”
Read guidance on non-preferential origin and substantial transformation.
How do I determine the origin of my goods?
For the purpose of US tariffs, companies need to determine whether their product underwent a substantial transformation in Northern Ireland or Great Britain based on the substantial transformation rules.
It is important to note that the substantial transformation must occur within the customs territory of the UK (including Northern Ireland) without interruption to be considered sufficient for origin purposes.
Examples of what constitutes substantial transformation - and what does not - can be found in US case law. To view rulings on non-preferential origin cases, use the search function and type “substantial transformation,” either alone or together with your product or industry.
Will a British Chamber of Commerce certificate be sufficient proof of UK origin?
For the purpose of US tariffs, a certificate obtained from the British Chamber of Commerce (BCC) or any other non-US authority is irrelevant. US customs authorities do not accept or consider a valid indication of origin from any foreign certificates of origin. Such certificates will be disregarded for any determination of origin.
How does the US content in my product affect the determination of origin?
For the purpose of US tariffs and substantial transformation, it does not matter. The only criterion is whether the product underwent substantial transformation in the UK prior to export to the US.
For certain sectoral tariffs, such as the steel and aluminium tariffs, there are provisions that exclude US steel and aluminium content from the value of the final product for specific types of products. This must be checked on an individual product basis.
How can I be sure that US Customs and Border Protection will accept my determination of origin?
Unfortunately, this cannot be guaranteed. Customs authorities have the discretion to interpret origin on a case-by-case basis. The only way to obtain legal certainty is to secure a binding origin ruling for your product from US Customs. However, this process may currently be challenging due to a high volume of companies seeking rulings.
Who is responsible for determining the origin of my product - the NI exporter or US importer?
The importer is ultimately liable for declaring the correct country of origin and paying the appropriate tariffs. However, the exporter possesses the detailed knowledge of how the products were made and where the substantial transformation occurred. Consequently, the importer will rely on the exporter to confirm the origin. Therefore, in practice, it is the exporter’s responsibility to provide this information and determine the origin.
I import spare parts for machinery and equipment from countries worldwide. These parts are then simply shipped from Northern Ireland to the US (and other countries). Can I claim UK origin?
To claim UK origin, all parts must undergo substantial transformation. For preferential origin, they must also meet the conditions of the relevant trade agreements.
The UK-US Economic Prosperity Deal stated that there would be no tariffs on steel and aluminium products or their derivatives. Has this taken effect?
The Economic Prosperity Deal has not yet taken effect for steel and aluminium products. While the deal includes commitments to reduce tariffs, the 25% tariff on steel and aluminium remains in place as of now, and there are no immediate relief measures announced for these products.
The deal focuses on other sectors, such as automotive exports, but the specific terms for steel and aluminium tariffs have not been finalised. UK exports continued to face Section 232 tariffs (set at 25%).
Importing from the US
Frequently asked questions about US tariffs and importing from the US to Northern Ireland
"Why do I need to consider whether goods are 'at risk' or 'not at risk' of entering the EU?"
The duty rate chargeable on imports into Northern Ireland is determined by whether the goods are considered ‘at risk’ or ‘not at risk’ of entering the EU.
If deemed ‘at risk’, EU tariffs apply.If they are ‘not at risk’, UK tariffs apply.
I only supply goods within the UK Internal Market. Can I declare any US imports I bring into Northern Ireland as ‘not at risk’ under the UK Internal Market Scheme?
If a trader has been authorised under the UK Internal Market Scheme (UKIMS), they can move goods under their authorisation and therefore UK tariffs apply.
However, some imports will be considered automatically ‘at risk’. In those cases, EU tariffs are chargeable at the point of import. The importer may subsequently be able to claim any EU duty paid back via the Duty Reimbursement Scheme.
Goods directly imported into Northern Ireland from outside the EU and Great Britain are automatically ‘at risk’ if the associated EU tariff is 3% or more higher than the UK tariff.
Category 1 goods, i.e., goods subject to trade remedies, are also automatically ‘at risk’ when entering Northern Ireland from either Great Britain or the rest of the world (i.e., outside the EU).
What are countermeasures?
Customs countermeasures are actions taken by a country - or by the EU’s 27 Member States collectively - against an offending country in response to perceived violations of international trade rules or threats to their trade interests. These countermeasures can include additional tariffs, quotas, or other import restrictions.
What happens if I pay tariffs or countermeasures on US imports to Northern Ireland, but the goods either remain within the UK Internal Market or are exported to countries outside the EU?
The ‘importer of record’ may be able to claim back any tariffs or countermeasures paid on US imports to Northern Ireland via the Duty Reimbursement Scheme if they can provide evidence that the goods remained within the UK internal market or were subsequently exported to countries outside the EU.
Do I need to follow any specific procedures or provide additional information when claiming a waiver or reimbursement of EU tariffs or countermeasures, and what are the key requirements?
If you wish to claim a waiver on import and are completing the declaration yourself using the Trader Support Service, you should do so by selecting the ‘NIAID’ Additional Information code from the drop-down menu at item level on the Supplementary Declaration (SDI).
If you are using an agent or cargo forwarder to clear the consignment on your behalf, you should notify them in advance that you intend to use your waiver allowance against any ‘at risk’ EU tariffs.
If the duty was paid upon import or was deferred using a Duty Deferment Account, you may be eligible to claim repayment or remission of import duty using the Duty Reimbursement Scheme by providing evidence that the goods either remained within the UK or were subsequently exported outside the UK and EU.
If you want to claim repayment or remission on the basis that you have sold your goods to a business located in Great Britain or a country outside the EU after 30 June 2023, but your goods are subject to EU trade defence measures, you will need to:
- notify the buyer, and
- provide evidence of this notification when making your claim.
How do I find out if any tariffs or countermeasures are due on US imports?
You can check the Northern Ireland Online Tariff where you can search for commodity codes and see the relevant tariffs or countermeasures that apply to specific goods imported into Northern Ireland.
I buy US goods from a distributor in Great Britain - do EU tariffs or countermeasures still apply?
If goods moved from a distributor in Great Britain to a trader in Northern Ireland are considered ‘at risk’ of entering the European Union, any applicable EU tariffs, including countermeasures, will apply.
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