UK to US Import Duty Calculator

US Import Duty on UK Goods — The Transatlantic Trade Reality

The US and UK run roughly $300 billion annually in bilateral trade. UK goods enter under MFN rates averaging 3.5% across Scotch whisky, automotive parts, luxury apparel (Savile Row tailoring, Scottish cashmere), pharmaceuticals, books and publishing, and aerospace components. There is no US-UK free trade agreement, so those rates are the general schedule — and since 24 July 2026 a 10% forced-labour layer sits on top of them for UK-origin goods.

Real numbers: $3,000 of Scotch whisky + $200 shipping = $3,200 CIF. Duty at 3.5% (where applicable — spirits rates vary by proof liter) = $112. MPF = $11.09. HMF = $4. Total: $127.09 on $3,200 — effective 4.0%. But spirits also face TTB federal excise tax, a separate and often much larger cost. Customs duty is frequently the smallest line item on a Scotch whisky entry summary; the federal excise dwarfs it.

The $800 De Minimis — Suspended Since August 2025

Section 321 used to exempt shipments under $800 from all duties, taxes and fees. It stopped doing that on 29 August 2025, for every country of origin. A £600 Barbour jacket, £450 John Lobb shoes, a £200 bottle of single malt — all now dutiable from the first dollar, on top of the 10% forced-labour layer that took effect on 24 July 2026. What has not changed is US sales tax: it remains a state-level charge collected at point of sale, so the import itself creates no sales-tax event. Set that against UK-to-EU trade after Brexit, where the £135 threshold, 20% VAT and full customs declarations still apply — the US is still the simpler destination for UK DTC e-commerce, just no longer a free one. See our de minimis value guide for what replaced the exemption.

Category-Specific Duty Breakdown for Major UK Exports

• Scotch whisky (2208.30): Specific rate ~0–2.8¢/proof liter. PLUS TTB federal excise at $13.50/proof gallon. The excise dwarfs customs. Case of 12 bottles at 40% ABV: customs ~$1.08, excise ~$27. Customs is the rounding error; excise is the real cost.
• Automotive parts (8708): 2.5% average. UK suppliers — GKN, Delphi, Johnson Matthey — ship billions in parts to US assembly plants and aftermarket. One of the largest UK-to-US export categories.
• Apparel (Chapters 61–62): 2.5–32% depending on fabric and garment type. Scottish cashmere sweaters at 4–6%, Savile Row wool suits at 17.5%. The HTS subheading matters enormously.
• Books (Chapter 49): 0% MFN. Books carry no MFN duty into the US. Since 24 July 2026 the 10% forced-labour layer is the only duty element on them — a real change for UK publishers such as Penguin Random House and the Oxford and Cambridge university presses, which move millions of units annually.
• Aerospace parts (Chapter 88): 0–3%. Rolls-Royce engines, BAE Systems components. Low rates reflect deeply integrated US-UK aerospace supply chains.
• Pharmaceuticals (Chapter 30): Mostly 0% MFN. GSK and AstraZeneca account for tens of billions in annual UK-to-US pharma trade. The MFN line is zero, and the 10% forced-labour layer is the only duty element — still the lightest tariff treatment of any UK export sector.

Proposed US-UK Trade Agreement — Still Not Here

The US and UK have been discussing a comprehensive FTA since Brexit. Multiple rounds, nothing ratified as of 2026. A pharmaceutical GMP mutual recognition agreement has been signed — one of the few sectoral deals. Tariffs remain at MFN levels for the vast majority of goods. If a full FTA eventually passes, a large share of UK-US trade would drop to 0% — particularly benefiting automotive, machinery, and certain agriculture. Do not budget on it happening soon. US trade negotiations move slowly and the UK is not the highest-priority bilateral partner for the USTR. For comparison: EU to US duty guide.

FDA and TTB Compliance for UK Food, Beverage, and Spirits

For spirits: importers need a TTB Federal Basic Permit and COLA label approval before CBP clears the shipment. Scotch whisky must meet the US standard of identity — produced in Scotland, aged at least 3 years in oak casks, minimum 40% ABV. Single malt, blended, and grain Scotch each have distinct TTB labeling rules. For food products: FDA facility registration, prior notice filing, and full labeling compliance are mandatory. UK food labeling (traffic-light system, dual metric/imperial) is generally compatible with US requirements, but the US nutrition facts panel format is mandatory and does not accept the UK equivalent. UK exporters must produce a US-compliant label — missing FDA prior notice results in detention.

Shipping UK to US — Post-Brexit Logistics

UK goods ship directly with a UK certificate of origin — no intermediate EU customs territory. Key UK departure ports: Felixstowe, Southampton, London Gateway (ocean); Heathrow (air). US entry ports: New York/Newark, Savannah, Houston. Southampton to NY: 7–9 days — one of the fastest transatlantic ocean routes. LHR to JFK: overnight. UK luxury and high-value e-commerce is overwhelmingly air-freighted via integrators (DHL, FedEx, UPS). With de minimis suspended, even single-parcel consumer orders now carry duty, so the choice of integrator — and the entry type it files — matters more than it used to.

Frequently Asked Questions

What's the duty rate for UK goods entering the US?

The average is 3.5% MFN, but it varies widely by product category, and since 24 July 2026 the effective rate is roughly ten points higher. Most manufactured goods run 0–5% MFN. Books enter at 0%. Scotch whisky carries a specific rate of approximately 0–2.8¢ per proof liter (plus TTB federal excise). Automotive parts average 2.5%. Apparel ranges from 2.5% to 32% depending on fabric and garment type. Add the 2026 Section 301 forced-labour layer, which is additive for UK-origin goods rather than a floor: it is charged on top of the MFN rate, taking the average from 3.5% to about 13.5%.

Is there a US-UK free trade agreement?

No comprehensive FTA exists. Negotiations have been ongoing since Brexit, but nothing has been ratified. A handful of limited sectoral agreements — most notably a pharmaceutical GMP mutual recognition agreement — are in force. UK goods pay standard MFN rates. Do not budget on a full FTA passing soon; US trade negotiations move slowly and the UK is not the USTR's highest-priority bilateral partner.

Do UK shipments under $800 enter duty-free now that Section 321 is suspended?

No. The Section 321 exemption has been suspended since 29 August 2025 for every country of origin, so a UK parcel under $800 is dutiable from the first dollar. A £600 Barbour jacket, £450 John Lobb shoes, or a £200 bottle of single malt now pays the 3.5% MFN rate plus the 10% forced-labour layer in force since 24 July 2026. The $800 line survives only as history — the threshold Congress raised in 2016 and that executive action suspended nine years later. See the de minimis value guide for the current position.

Does post-Brexit affect UK-to-US duty rates?

No. UK-to-US trade was always outside the EU customs union for US tariff purposes. The US has always treated the UK as a separate country of origin. Brexit changed nothing about how CBP classifies UK goods. Brexit transformed UK-to-EU trade, adding customs declarations, VAT, and rules-of-origin requirements — but UK-to-US trade was never inside that system. The transatlantic corridor is unchanged.