Special Import Provisions (US-specific) from United Kingdom Tariff: 10% (2026)

The United States imports substantial quantities of special import provisions (us-specific) from United Kingdom, with approximately $138B in total bilateral trade.

As of mid-2026, special import provisions (us-specific) imports from United Kingdom face a base tariff rate of 10% under the Section 301 forced-labor tariff (a two-tier 10%/12.5% duty), which replaced the flat 10% Section 122 rate when it expired July 24, 2026. Section 122 had itself replaced the IEEPA reciprocal tariff following the Supreme Court's 6-3 ruling in Learning Resources v. Trump (with V.O.S. Selections) on February 20, 2026.

Under the Trade Act of 1974, Section 122 tariffs are limited to 150 days, so the flat 10% Section 122 rate expired on July 24, 2026. It was replaced the same day by USTR's Section 301 forced-labor tariff, and United Kingdom's current 10% base surcharge is that two-tier (10%/12.5%) rate.

Special Import Provisions (US-specific) (HTS Chapter 99) generally enter duty-free at the MFN level, with the base forced-labor tariff as the primary duty. No additional Section 232 or Section 301 surcharges apply to most products in this category from United Kingdom.

Key products in HTS Chapter 99 imported from United Kingdom include Section 232 steel/aluminum tariff items, Section 301 China tariff items, Section 201 safeguard items, Anti-dumping duty items, Countervailing duty items, and related items.