Exporting to the USA

Last updated: 24 April 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.

These additional tariffs do not apply to US imports of:

• steel and aluminium articles and automobiles/automobile parts, which are subject to separate additional 25% tariffs
• copper, pharmaceuticals, semiconductors and lumber
• energy, energy products and other minerals not available in 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 White House Executive Order includes lists of goods exempt from tariffs (PDF, 422KB) and further information regarding implementation and goods already in transit.

The new 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.

Recent US trade actions and their implications

To provide context for the current US trade landscape, here is a summary of recent key trade actions by the United States:

Proclamation: Adjusting imports of steel into the United States (10 February 2025)
The US will reimpose a 25% tariff on steel imports from Argentina, Australia, Brazil, Canada, the EU, Japan, Mexico, South Korea, and the UK, effective 12 March 2025, terminating previous exemptions.

Factsheet: President Donald J. Trump restores Section 232 tariffs (11 February 2025)
Trump reinstates and strengthens steel and aluminium tariffs to counter unfair foreign competition (especially from China), aiming to revitalise US manufacturing and bolster national security.

Proclamation: Adjusting imports of automobiles and automobile parts into the United States (26 March 2025)
Trump imposes 25% tariffs on imported autos and parts (with United States-Mexico-Canada Agreement exceptions), citing national security and supply chain vulnerabilities.

Factsheet: President Donald J. Trump adjusts imports of automobiles and automobile parts into the United States (26 March 2025)
Trump imposes a 25% tariff on imported automobiles and specific auto parts to strengthen US manufacturing and reduce reliance on foreign supply chains.

Executive Order: Regulating imports with a reciprocal tariff to rectify trade practices that contribute to large and persistent annual United States goods trade deficits (2 April 2025)
Citing unfair trade, Trump declares a national emergency and imposes 10% tariffs (with higher rates for specific countries) to address US trade deficits.

Factsheet: President Donald J. Trump declares national emergency to increase our competitive edge, protect our sovereignty, and strengthen our national and economic security  (2 April 2025)
To combat unfair trade, Trump declares an emergency and implements tariffs (10%, higher for some) to reduce trade deficits and boost US manufacturing.

Due to the dynamic nature of trade policy, the US information listed above is subject to change. Businesses should stay informed - find the latest Executive Orders.

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.

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.

Request for input on potential UK measures in response to US tariffs

To understand the potential consequences of future UK tariffs on US imports, the Department for Business and Trade is seeking input from businesses.

An indicative long list of US goods has been developed, which the UK government might use to inform decisions regarding implementing tariffs.

Businesses are invited to respond by 11:59pm on 1 May 2025.

Find further information and how to respond.

Access upcoming events

Attend an upcoming event to understand the new tariffs and how they apply to your business.

Navigating the shifting sands: Understanding the impact of the new US trade tariffs on UK businesses - Thursday 24 April, 4pm - 5pm
This KPMG webinar aims to provide business leaders, and finance, tax and legal professionals with the knowledge and strategies to navigate and plan for the new US trade tariffs.

US Tariffs: Practical impacts and explanations - Monday 28 April, 2pm to 3pm
Understand the implications of the latest US tariff announcements on global trade and learn how to adapt your business strategy in this UK Export Academy webinar.

NI Chamber Trade Monitoring Group - Friday 2 May, 9.15am - 10am
This webinar for NI Chamber members will discuss the developments on US tariffs and the potential countermeasures from the EU and UK.

Further updates will be added to this page.