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Poland Tariff Rates 2026: 10% on US Imports

Rates verified 2026-10-23

Rates checked October 23, 2026. Reflects HTS 2026 Rev. 21 and changes through October 30, 2026. How we verify rates.

Reviewed by the TariffsTool data team. Estimates only โ€” not a broker ruling.

Poland to US ยท October 23, 2026

Poland to the United States: about 10% on the headline stack (10% net of Column 1 for ordinary goods; 15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones). Chapter 99 heading named in this profile: 9903.05.38โ€“.39.

Effective Rate
10%20%

As of 2026-10-23, US imports from Poland carry an effective tariff of about 10%. Ordinary goods are a 10% net of Column 1 (note 52(k), headings 9903.05.38โ€“.39, effective July 24, 2026, FR Doc. 2026-15181 and memorandum FR Doc. 2026-15274). Where Column 1 is already at least 10%, the additional duty is 0. 15% applies only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones. MFN (General) basis - Special-claim/AVE not modelled. exemption lists in note 52/Annex II not modelled, with Section 232 metals tariffs of 50% on steel and 50% on aluminum charged separately (metals sit outside the ordinary-goods ceiling). Autos from Poland stay at 15% in lieu of Section 232. Ordinary 8541/8542 goods are not a heading-wide semiconductor tariff. Patented pharmaceuticals on the note 40(c) list take Section 232 once and are not also charged the 10% ceiling. The rate fell from 20% after the Supreme Court struck down the IEEPA tariffs in February 2026, so importers who paid the higher rate between April 2025 and February 2026 may qualify for refunds. The earlier 10% Section 122 tariff (in effect Feb 24 โ€“ June 30, 2026 for EU goods) no longer applies to EU-origin goods โ€” it was superseded by the EU-US deal on July 1, 2026, and nationwide it expired at its 150-day limit on July 24, 2026.

Last verified October 23, 2026 ยท Source: USITC HTS ยท EU-US deal / 232 ยท US customs duty calculator

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Updated Jul 1, 2026: Ordinary EU-origin goods pay a 10% net of Column 1 under the Section 301 forced-labor tariff (U.S. note 52(k), headings 9903.05.38โ€“.39), effective July 24, 2026 (FR Doc. 2026-15181, 91 FR 47318, implementing the memorandum in FR Doc. 2026-15274). Where Column 1-General is already at least 10%, the additional duty is 0. 15% remains only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones. Steel and aluminum stay at Section 232 rates. Aircraft 8802/8803 are MFN-only. MFN (General) basis - Special-claim/AVE not modelled. exemption lists in note 52/Annex II not modelled.

IEEPA refunds โ€” illustrative, not a personal claim

Paid IEEPA duty on imports from Poland in 2025โ€“early 2026?

The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record โ€” or the licensed broker who filed the original entries โ€” can seek that IEEPA layer back through CBPโ€™s CAPE process. This is not a consumer check, and it is not a guaranteed amount.

  • Who can file: the original Importer of Record (or that entryโ€™s filing broker), not the retail customer.
  • Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
  • Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.

Illustrative example only: $50,000 of IEEPA-period imports from Poland at the published 20% IEEPA rate carried about $10,000 of IEEPA duty. That IEEPA layer โ€” plus statutory interest (6โ€“7% compounded daily under 19 CFR 24.36) โ€” is what CAPE can refund. Your actual figure comes from your 7501s, not this example.

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Check CAPE status ยท When money arrives

Overview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis โ€” not a guaranteed amount.

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Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.

EU-US Deal Ceiling
10%
was 20% (IEEPA)
232 Steel
50%
232 Aluminum
50%

Section 232 rates shown apply to articles wholly of steel, aluminum, or copper. Since the April 6, 2026 restructuring, qualifying derivative products are dutied at 25% on their full customs value rather than 50%. Verify your productโ€™s classification โ€” the exact 232 treatment depends on HTS code and metal content.

EU member โ€” ordinary goods pay a 10% net of Column 1 (note 52(k), headings 9903.05.38โ€“.39, effective July 24, 2026). 15% remains only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones. Steel/aluminum remain 50% Section 232.

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Prepared and filed by the licensed team at Tariff Recovery Today (powered by Irongate), in partnership with Master Plan Bookkeeping.

Poland Import Tariff Overview

Poland is covered by the EU-US trade deal effective July 1, 2026: most Polish goods now face a 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) US tariff ceiling with no stacking, replacing the 10% Section 122 tariff that applied from Feb 24 to June 30, 2026. As Europe's largest furniture producer, Poland keeps a wide tariff advantage over Chinese furniture (which faces 25% China Section 301 on top of the 12.5% forced-labor tariff for 37.5%+ total), preserving its position as the leading EU alternative for US furniture sourcing.

Poland has emerged as one of Europe's fastest-growing exporters to the US, driven by competitive manufacturing costs, EU membership, and proximity to Western European supply chains. Key export sectors include furniture (Poland is Europe's largest producer and the world's fourth-largest furniture exporter), machinery, auto parts, and food products. Poland's central European location makes it a manufacturing hub for Volkswagen, Fiat, Mercedes, and other multinationals. As an EU member, Poland trades under the bloc-wide EU-US deal terms.

Key Products Imported from Poland

Top imports include furniture (living room, bedroom, kitchen โ€” competing directly with Chinese furniture), machinery, auto parts and vehicles, electrical equipment, plastics, meat products, copper, and IKEA products (Poland is one of IKEA's largest manufacturing bases). Poland has become Europe's largest furniture producer and a significant auto parts supplier.

Recent Changes

The timeline: Feb 20, 2026 โ€” SCOTUS struck down IEEPA tariffs 6-3, dropping Poland from 20% to the 10% Section 122 rate (effective Feb 24). July 1, 2026 โ€” the EU-US trade deal took effect, moving Poland off Section 122 and onto a 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) ceiling with no stacking; goods with MFN rates of 15%+ pay MFN only. Polish autos and auto parts fall under the deal's flat 15% (in lieu of the 27.5% Section 232 auto regime), pharmaceuticals are capped at 15%, and steel and aluminum from the EU remain at 50% Section 232. In exchange, the EU eliminated duties on US industrial goods July 1. Poland's furniture exports to the US continue growing as a direct alternative to Chinese furniture (which faces 25% China Section 301 + 12.5% forced-labor tariff = 37.5%+ total). Polish auto parts manufacturing expands with new investments from Mercedes and BMW.

Tips for Importers

Polish furniture remains far more competitive than Chinese furniture: Poland pays a flat 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) under the EU deal (MFN furniture duties no longer stack), while Chinese furniture faces 25% China Section 301 + 12.5% forced-labor tariff (+ MFN) for a combined 37.5%+ total โ€” a 22-point-plus gap. Vietnam at the 12.5% forced-labor tariff now slightly undercuts Poland. For auto parts, consider whether Polish-made components can be integrated into USMCA supply chains (Polish parts shipped to Mexico for assembly may qualify). Verify country of origin carefully for goods manufactured by multinationals in Poland โ€” Mercedes and VW engines made in Poland are Polish origin and get the EU deal rate. Unlike the former Section 122 tariff, the EU deal's 15% ceiling has no built-in sunset.

How Are US Tariffs on Poland Imports Calculated?

US import duties on goods from Poland are determined by multiple overlapping tariff authorities. The ordinary-goods layer is a 10% net of Column 1 (note 52(k), headings 9903.05.38โ€“.39), effective July 24, 2026 (FR Doc. 2026-15181, 91 FR 47318, and memorandum FR Doc. 2026-15274). Where Column 1 is already at least 10%, the additional duty is 0. Autos, qualifying semiconductor articles, and drones stay at 15% in lieu of Section 232. MFN (General) basis - Special-claim/AVE not modelled. exemption lists in note 52/Annex II not modelled. Section 232 tariffs of 50% on steel and 50% on aluminum apply to metals imports, outside the EU deal's 15% ceiling.

To calculate the total duty on a specific import from Poland, use the US import duty calculator for goods from Poland or the landed cost calculator for a complete estimate including Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF). You can also compare Poland rates with other countries to evaluate sourcing alternatives.

Already importing from Poland? If you paid IEEPA duty in 2025โ€“early 2026, start with how to claim an IEEPA refund, the tariff-refunds hub, and CAPE refund status. And if you re-export or manufacture with imported goods, duty drawback can recover up to 99% of eligible duties โ€” a separate program from CAPE.

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Rates by Product Sector

Data as of 2026-10-23. The Automobiles & Parts row is HTS 8703 (except 8703.21) from the HTS duty engine. Heading 8708 parts are a different result and are named in that row. Other rows stay on the category table. The category calculator on this page can still differ for autos.

SectorBase RateSurchargeEffective RateNotes
Electronics0%+10%10%10% net of Column 1 (note 52(k)). MFN (General) basis - Special-claim/AVE not modelled. exemption lists in note 52/Annex II not modelled.
Clothing & Apparel16.5%โ€”16.5%Column 1 16.5% is already above the 10% net ceiling, so the additional duty is 0.
Automobiles & Parts2.5%+12.5%15%Passenger vehicles, HTS 8703 except 8703.21: 15%. Heading 9903.94.51. Note 52(f)(2) keeps forced-labor off this entry. A listed part such as 8708.29 is 15% under note 33(g). Heading 8708 as a whole is 10% because some of its lines are not in that note.
Steel & Aluminum0%+50%50%Section 232 50% โ€” outside the 10% ordinary-goods ceiling
Food & Agriculture5%+5%10%5% category base topped up to the 10% net ceiling. MFN (General) basis - Special-claim/AVE not modelled.
Machinery & Equipment2.5%+7.5%10%2.5% category base topped up to the 10% net ceiling.
Pharmaceuticals0%+10%10%Ordinary pharma estimate at the 10% net ceiling. Patented note 40(c) lines are HTS-only and do not also take this ceiling.

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Frequently Asked Questions

How does Polish furniture compete with Chinese furniture on tariffs?
Polish furniture pays a flat 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) under the EU-US deal effective July 1, 2026 โ€” MFN furniture duties no longer stack on top. Chinese furniture faces 25% China Section 301 + 12.5% forced-labor tariff plus MFN duties, for a combined total exceeding 37.5%. That 22-point tariff gap keeps Poland the most cost-competitive major furniture source outside the Americas and Southeast Asia. Poland is Europe's largest and the world's fourth-largest furniture exporter.
Is Poland an emerging alternative to China for US manufacturing sourcing?
Yes. Poland offers competitive labor costs (significantly lower than Western Europe, though higher than China), EU regulatory standards, intellectual property protection, and proximity to Western European supply chains. The EU deal's 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) ceiling โ€” versus China's 37.5%+ combined rate โ€” preserves a significant tariff advantage. Polish manufacturing has attracted major investments from Mercedes, VW, Fiat, and other multinationals.
How do Polish auto parts fit into USMCA supply chains?
Polish-made auto parts exported to Mexico or Canada for vehicle assembly can potentially be incorporated into USMCA-qualifying supply chains, though they do not count toward North American content requirements. However, using Polish components in USMCA-assembled vehicles may be more cost-effective than Chinese components (which face Section 301 tariffs) for non-content-qualifying inputs.
What tariff do IKEA products made in Poland face?
Poland is one of IKEA's largest manufacturing bases globally. IKEA products manufactured in Poland and shipped to the US pay the EU deal's flat 10% net of Column 1 for ordinary goods (15% only in lieu of Section 232 for autos, qualifying semiconductor articles, and drones) rate as of July 1, 2026 (the rate history: 20% IEEPA, then 10% Section 122 from Feb 24, 2026). The rate applies regardless of whether the product is shipped directly from Poland or via an IKEA distribution center in another country โ€” country of manufacture determines the rate.

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Note: Rates shown do not include potential anti-dumping or countervailing duties (AD/CVD), which may apply to specific products and can significantly increase total duty. Consult a customs broker for product-specific rates.

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