US Tariffs on UK Imports 2026: Post-Brexit Trade, Steel Duties & Current Rates
When the United Kingdom left the European Union on January 31, 2020, one of the central promises of Brexit was the freedom to negotiate independent trade deals, starting with the United States. Over six years later, that comprehensive US-UK free trade agreement remains elusive. British goods entering the US face standard MFN tariff rates, Section 232 steel and aluminum duties, and the temporary Section 122 surcharge -- the same treatment as any WTO member without an FTA.
In 2025, the US imported approximately $63 billion in goods from the UK, making it a mid-tier but strategically important trading partner. This guide covers every tariff affecting UK imports in 2026, the status of trade deal negotiations, and what importers should plan for.
Post-Brexit Trade: The Missing FTA
The absence of a US-UK free trade agreement is the defining feature of the bilateral tariff landscape. Despite years of on-and-off negotiations, several obstacles have prevented a deal:
- Agricultural standards: The UK has resisted US demands to accept chlorine-washed chicken and hormone-treated beef, which British consumers and farmers strongly oppose
- NHS drug pricing: US pharmaceutical companies want changes to UK drug pricing under the National Health Service, which the UK views as politically untouchable
- Digital trade and data: Disagreements over data localization and digital services tax rules
- Political priorities: Both governments have had limited bandwidth for trade negotiations amid other domestic and international challenges
Instead of a comprehensive FTA, the US and UK have pursued sector-specific arrangements:
- Steel and aluminum tariff-rate quota (TRQ) agreement (March 2022)
- Boeing-Airbus truce participation (June 2021)
- Limited mutual recognition agreements on conformity assessment
- US-UK Atlantic Declaration (June 2023) covering technology partnership and supply chain coordination
Current Tariff Rates on UK Imports
Following the Supreme Court ruling that struck down IEEPA tariffs, the UK's tariff burden dropped from 10% (the IEEPA baseline rate) to MFN rates plus the Section 122 surcharge.
| Tariff Layer | Rate | Products Affected |
|---|---|---|
| MFN Duty Rate | 0% - 25%+ (varies by HTS code) | All UK imports |
| Section 122 Surcharge | 10% | All imports (temporary, 150-day limit) |
| Section 232 (Steel) -- above TRQ | 25% | Steel articles exceeding quota |
| Section 232 (Aluminum) -- above TRQ | 10% | Aluminum articles exceeding quota |
| Antidumping/CVD Orders | Varies | Specific products |
For the UK specifically, the Section 122 surcharge of 10% is actually the same rate as the IEEPA baseline tariff that was struck down. This means the post-ruling effective rate for many UK goods has not changed dramatically -- the legal authority shifted from IEEPA to Section 122, but the rate stayed at 10%. The key difference is that Section 122 is temporary (150 days) and capped at 15%.
Key Import Categories and Their Tariffs
Pharmaceuticals and Medical Products
Pharmaceuticals are the UK's largest export category to the US, with major companies including AstraZeneca and GlaxoSmithKline (GSK) shipping billions in medicines annually. Most finished pharmaceutical products under HTS Chapter 30 enter at 0% MFN duty, though the 10% Section 122 surcharge still applies.
| Product | MFN Rate | Effective Rate (with Section 122) |
|---|---|---|
| Medicaments (dosage form) | Free | 10% |
| Vaccines | Free | 10% |
| Blood products | Free | 10% |
| Medical instruments | 0% - 4% | 10% - 14% |
| Pharmaceutical ingredients (API) | Free - 6.5% | 10% - 16.5% |
Scotch Whisky and Spirits
Scotch whisky is one of the UK's most iconic exports and has been at the center of transatlantic trade disputes. The tariff history is complicated:
- 2019-2021: US imposed 25% tariffs on single-malt Scotch whisky as part of Boeing-Airbus retaliation
- June 2021: US-EU/UK truce suspended the 25% tariff
- Current (2026): Scotch whisky enters at 0% MFN duty + 10% Section 122 surcharge
- Risk: If the Boeing-Airbus truce expires without renewal in mid-2026, the 25% tariff could snap back
Other British spirits face similar dynamics:
| Product | MFN Rate | Effective Rate (with Section 122) | Boeing-Airbus Risk |
|---|---|---|---|
| Scotch whisky (single malt) | Free | 10% | 25% tariff could snap back |
| Scotch whisky (blended) | Free | 10% | Lower risk (was excluded before) |
| Gin (London Dry, etc.) | $1.78/proof liter | Specific + 10% | Medium risk |
| Liqueurs and cordials | $1.78/proof liter | Specific + 10% | Low risk |
Vehicles: Luxury and Specialty
The UK exports distinctive vehicles to the US, including Jaguar Land Rover, Bentley, Rolls-Royce, McLaren, Aston Martin, and MINI (BMW-owned, manufactured in Oxford). Current rates:
| Product | MFN Rate | Effective Rate (with Section 122) |
|---|---|---|
| Passenger cars | 2.5% | 12.5% |
| SUVs (passenger) | 2.5% | 12.5% |
| Light trucks | 25% (Chicken Tax) | 35% |
| Auto parts | 0% - 6% | 10% - 16% |
| Motorcycles (Triumph) | 0% - 2.4% | 10% - 12.4% |
Like Japan and the EU, UK automakers face the threat of 25% Section 232 auto tariffs. For luxury brands like Bentley and McLaren, where average vehicle prices exceed $200,000, even the current 12.5% effective rate represents a significant cost that gets passed to consumers.
Machinery and Aerospace
The UK is a major aerospace exporter, with Rolls-Royce (jet engines), BAE Systems, and numerous aircraft component manufacturers. Aerospace products generally face low MFN rates:
- Aircraft engines and parts: Free - 2.5% MFN, 10% - 12.5% effective
- Industrial machinery: 0% - 5% MFN, 10% - 15% effective
- Scientific instruments: 0% - 4% MFN, 10% - 14% effective
Petroleum and Energy
Crude oil and refined petroleum products are a significant UK export to the US, particularly from North Sea production. Most crude petroleum enters at 0% MFN duty (5.25 cents/barrel for some grades), making the 10% Section 122 surcharge the primary duty cost.
Steel and Aluminum: The TRQ Arrangement
In March 2022, the US and UK agreed to replace blanket Section 232 tariffs with a tariff-rate quota (TRQ) system, similar to the EU arrangement. Under the TRQ:
- Within quota: UK steel and aluminum enter at normal MFN rates (no Section 232)
- Above quota: Full Section 232 tariffs apply (25% steel, 10% aluminum)
- Quotas are allocated quarterly and by product category
- The 10% Section 122 surcharge applies to all volumes regardless of quota status
This gives the UK better terms than Japan, which faces full Section 232 tariffs on all steel volumes without any quota relief. However, once the UK quota fills in any quarter, additional volumes face the same 25% tariff.
The US-UK Trade Deal: Where Things Stand
As of April 2026, the status of US-UK trade negotiations can be described as "incremental progress without a comprehensive deal." Key developments:
- Atlantic Declaration (June 2023): A framework for technology partnership, critical minerals cooperation, and supply chain alignment, but not a trade agreement with tariff reductions
- Steel/aluminum TRQ: The most concrete tariff-related agreement to date
- Mutual recognition: Progress on recognizing each other's conformity assessment procedures for some product categories
- Digital trade: Ongoing talks but no agreement on data flows or Digital Services Tax
- Agriculture: Remains the most significant obstacle to a comprehensive FTA
Most trade analysts do not expect a comprehensive US-UK FTA before 2028 at the earliest. The political will exists on both sides, but the technical obstacles -- particularly on agriculture and pharmaceuticals -- remain formidable.
Section 122: Impact on UK Imports
The 10% Section 122 surcharge effectively replaced the 10% IEEPA baseline tariff for the UK. Unlike countries that faced higher IEEPA rates (China at 145%, Japan at 24%, the EU at 20%), the UK saw minimal rate change in the transition. The main difference is legal authority and duration:
- Section 122 is temporary (150 days) vs IEEPA which had no expiration
- Section 122 is capped at 15% vs IEEPA which had no ceiling
- When Section 122 expires (expected July 2026), UK goods revert to MFN rates only -- potentially a significant reduction for goods that currently pay 10% on top of zero MFN
Practical Tips for Importing from the UK
- Watch the Boeing-Airbus truce. If you import Scotch whisky, cheese, or other products covered by the 2019 Boeing-Airbus tariffs, prepare for the possibility of a 25% tariff snap-back in mid-2026.
- Manage steel/aluminum quotas. Track the quarterly TRQ utilization for UK steel and aluminum. Timing imports within quota can save 25% on steel and 10% on aluminum.
- Claim IEEPA refunds. If you imported UK goods and paid IEEPA tariffs between April 2025 and February 2026, file refund claims with CBP.
- Plan for Section 122 expiration. Many UK pharmaceutical and aerospace products enter at 0% MFN. When Section 122 expires, these goods will go from 10% to 0% duty -- a strong reason to defer large orders if timing allows.
- Verify classification carefully. UK products span a wide range of MFN rates. Use Tariff Check to confirm your HTS code and effective duty rate before committing to imports.
- Consider the UK vs EU sourcing. For products available from both the EU and UK, tariff rates are generally identical (both face MFN + Section 122). The choice comes down to product quality, supply chain logistics, and potential FTA timing differences.
How the UK Compares to Other Import Sources
| Country | FTA with US? | Section 122 Rate | Key Features |
|---|---|---|---|
| UK | No | 10% | Steel TRQ, Boeing-Airbus truce, no FTA post-Brexit |
| EU | No | 10% | Similar to UK; DST dispute adds complexity |
| South Korea | KORUS FTA | 10% | Most goods duty-free under KORUS |
| Japan | No | 10% | No steel TRQ; full Section 232 |
| Taiwan | No | 10% | Semiconductor focus |
| China | No | 10% | Section 301 adds 7.5-25%+ |
| Canada | USMCA | 10% | Most goods duty-free under USMCA |
The UK's tariff position is virtually identical to the EU's -- no FTA, standard MFN rates, Section 232 with TRQ for metals, and the Boeing-Airbus truce. The main difference is that the UK has slightly more flexibility to negotiate independently (one of the original Brexit promises), but has not yet translated that flexibility into lower tariffs on its exports to the US.
Frequently Asked Questions
What tariffs does the US charge on UK imports in 2026?
UK imports face MFN duty rates since there is no comprehensive US-UK free trade agreement. A Section 122 surcharge of 10% applies to all imports. Steel and aluminum face Section 232 tariffs (25% and 10% respectively) above the negotiated tariff-rate quota. The IEEPA baseline tariff of 10% was struck down by the Supreme Court in February 2026 and effectively replaced by the Section 122 surcharge.
Is there a US-UK free trade agreement after Brexit?
No. Despite years of negotiations and strong political rhetoric, there is no comprehensive US-UK FTA as of 2026. Sector-specific arrangements exist for steel/aluminum quotas and the Boeing-Airbus truce, and the Atlantic Declaration (2023) covers technology cooperation, but none of these include broad tariff reductions. Agriculture and pharmaceutical pricing remain the main obstacles.
What is the US tariff on Scotch whisky in 2026?
Scotch whisky enters at 0% MFN duty plus the 10% Section 122 surcharge. The 25% Boeing-Airbus retaliatory tariff that was imposed in 2019 is currently suspended under the June 2021 truce. If the truce is not renewed by mid-2026, the 25% tariff could return, adding significant costs for Scotch whisky importers and potentially reducing US Scotch imports by 30% or more.
How does Section 232 affect UK steel and aluminum exports?
The US and UK have a tariff-rate quota arrangement for steel (since March 2022). UK steel within the quarterly quota enters at normal MFN rates without Section 232 tariffs; volumes above the quota face the full 25% tariff. This is more favorable than Japan's treatment (full Section 232 on all volumes) but less favorable than having no Section 232 tariffs at all.
What are the most important UK exports to the US?
The UK's top goods exports to the US include pharmaceuticals (AstraZeneca, GSK), machinery, vehicles (Jaguar Land Rover, Bentley, Rolls-Royce, McLaren, MINI), precious metals, Scotch whisky and spirits, petroleum products, aerospace parts (Rolls-Royce engines, BAE Systems), and scientific instruments. Total UK goods exports to the US were approximately $63 billion in 2025.