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The United States is the UK's largest single-country export market outside the EU. But the US customs system works differently from the UK's, and the rules have changed sharply since 2025. Here is what UK exporters need to know in 2026.

The End of the $800 De Minimis Threshold

For years the US operated a generous de minimis threshold: shipments valued under $800 entered duty-free with minimal formalities, which made low-value direct-to-consumer selling to the US unusually easy. That ended on 29 August 2025, when an Executive Order suspended de minimis treatment for all countries. Shipments of any value are now subject to applicable duties and fees — there is no duty-free floor, however small the parcel.

Do not confuse de minimis with the entry-type threshold, which still exists. Shipments valued below $2,500 can generally use the simpler informal entry process; above $2,500, a formal customs entry is required — customs broker territory. Informal entry means less paperwork, not zero charges: duty is still collected.

US Customs Duties and the HTS Code

The US uses the Harmonised Tariff Schedule (HTS) — its own version of the commodity code system. The first six digits align with the international Harmonised System (the same six-digit foundation used by UK commodity codes), but the US adds its own additional digits. When preparing documents for US customs, you will need the full 10-digit HTS code, not the UK commodity code.

You can look up HTS codes using the US International Trade Commission's tariff database at hts.usitc.gov. Bear in mind that the published column 1 rates are only part of the picture for UK goods: since April 2025, a 10% baseline "reciprocal" tariff has applied to UK-origin goods on top of the normal column 1 rate for most products. A product with a 3% column 1 rate therefore pays around 13% in practice.

The UK does not have a comprehensive free trade agreement with the United States, but the UK-US Economic Prosperity Deal agreed in May 2025 carves out some important exceptions: UK aerospace goods enter at 0%, UK-built cars benefit from an annual quota of 100,000 vehicles at a 10% rate, and there are specific arrangements for steel and aluminium. Outside those carve-outs, expect the 10% baseline on top of the standard rate.

Section 301 Tariffs and the 2026 Landscape

The 2026 landscape for UK exporters comes down to three things: the 10% baseline tariff on UK-origin goods, the Economic Prosperity Deal carve-outs (0% for aerospace, the 100,000-vehicle auto quota at 10%, and the steel and aluminium arrangements), and the end of de minimis. Section 301 tariffs — originally imposed on goods of Chinese origin — remain in place and have been expanded, but they do not apply to UK-origin goods.

Where Section 301 does matter is origin. If your supply chain involves components or materials sourced from China, US customs may scrutinise the origin of the finished goods closely — goods simply assembled in the UK from Chinese-origin components may not qualify as UK-origin under US customs rules. Check the current tariff position for your specific HTS codes at the time of shipment: rates have moved more than once since 2025 and may move again.

Documentation Required for US Shipments

For shipments valued above $2,500, US Customs and Border Protection (CBP) requires a formal customs entry; below that, informal entry usually applies, but CBP still expects the same core information. The core documents are:

• Commercial invoice: Must show the seller and buyer details, a complete description of the goods, country of origin, quantity, unit value, total value in US dollars (or the currency of the transaction), HTS code, and terms of sale (Incoterms). CBP is particularly strict about the description — vague terms such as "merchandise" or "samples" will cause delays.
• Packing list: Listing the contents, quantities, weights, and dimensions of each package.
• Bill of lading or airway bill: The transport document from the carrier.
• Certificate of origin: Not always required, but some products and tariff provisions require documentary proof of UK origin. Your US customs broker will advise if applicable.

For certain product categories, additional documentation is required before the goods can enter the US.

Regulatory Requirements by Product Category

Food and drink: The US Food and Drug Administration (FDA) regulates food products entering the US. Prior Notice must be submitted to the FDA before food shipments arrive. Many food facilities must be registered with the FDA. Labelling requirements differ significantly from the UK — US nutrition labels, allergen declarations, and serving size standards do not match UK/EU formats.

Cosmetics: Regulated by the FDA under the Federal Food, Drug, and Cosmetic Act. Ingredient lists must comply with US naming conventions (INCI names are largely aligned, but some ingredients permitted in the UK are restricted in the US). Labelling must comply with US requirements.

Medical devices: Subject to FDA registration and clearance requirements, which can be extensive. Exporting a medical device to the US without the appropriate FDA clearance is a serious compliance breach.

Textiles and apparel: Must include country-of-origin labelling and fibre content labelling under US law.

If your goods fall into a regulated category, engage a US customs broker or regulatory consultant early — the penalties for non-compliance can be severe and goods can be refused entry or destroyed.

Tips for Smooth US Customs Clearance

Use a US-based licensed customs broker — they know CBP requirements in detail and can handle the formal entry process on your customer's behalf. Ensure your commercial invoice is complete and accurate before the goods leave the UK; errors are far easier to correct before shipment than after. Include a clear, specific description of the goods — CBP officers see thousands of shipments and will hold anything that looks vague or inconsistent. Confirm your customer has provided an IRS Employer Identification Number (EIN) or individual tax identification number, which is required for formal customs entries.