United Kingdom IEEPA Reciprocal Tariffs: Rate Ladder, Carveouts, Timeline, and Refund Notes
A lookup-first reference for the United Kingdom: reciprocal tariff rates over time (10% baseline, Aug 7 re-platformed 10%), key Chapter 99 headings, in-transit carveouts, and what changed after Section 122.
Quick Answer
| Metric | Value | Primary source |
|---|---|---|
| Baseline (pre-IEEPA) | IEEPA reciprocal add-on: 0% (base duties vary by HTS) | CBP CSMS #64680374 |
| IEEPA default additional duty | +10% starting 2025-04-05 12:01 a.m. ET (9903.01.25) | CBP CSMS #64680374 |
| Aug 7 re-platformed additional duty (UK) | +10% starting 2025-08-07 12:01 a.m. ET (9903.02.71) | Federal Register XML (EO 14326) — United Kingdom 9903.02.71, CBP CSMS #65829726 |
| IEEPA carveouts (major) | In-transit (9903.01.28), Annex II (9903.01.32), Section 232 goods (9903.01.33), >=20% U.S. content rule (9903.01.34) | CBP CSMS #64680374, CBP CSMS #65201773 |
| IEEPA collection window (reciprocal layer) | 2025-04-05 12:01 a.m. ET → 2026-02-24 12:00 a.m. ET | CBP CSMS #67834313 |
| Post-IEEPA (IEEPA layer) | 0% for entries on/after 2026-02-24 12:00 a.m. ET | CBP CSMS #67834313 |
| Section 122 additional duty | Default +10% (9903.03.01) starting 2026-02-24 12:01 a.m. ET | CBP CSMS #67844987 |
| Section 122 carveouts (major) | In-transit (9903.03.02), civil aircraft (9903.03.05), and certain Section 232 sectors (9903.03.06), plus donations/info (9903.03.10/9903.03.11) | CBP CSMS #67844987 |
| De minimis status | CBP stated de minimis remains suspended as of 2026-02-24 | CBP CSMS #67845486 |
| Last verified | 2026-03-05 | (internal) |
For the United Kingdom, the “headline” IEEPA reciprocal answer is unusually simple: the default reciprocal add-on was 10% both before and after the Aug. 7 re-platforming. Most real-world lookups are decided by exceptions (Annex II product list, Section 232 coverage, U.S. content rule, and in-transit windows). (CBP CSMS #64680374)
Informational only — not legal advice.
Default Rate Ladder (10-second answer)
| Period (ET) | Typical additional duty outcome | What can change it | Primary sources |
|---|---|---|---|
| Before 2025-04-05 12:01 a.m. ET | IEEPA reciprocal add-on: 0% | Base duties vary by HTS; other remedies may apply | CBP CSMS #64680374 |
| 2025-04-05 12:01 a.m. ET → 2025-04-08 11:59 p.m. ET | Reciprocal add-on: +10% (default) | Annex II, Section 232 goods, U.S. content rule, in-transit carveout | CBP CSMS #64680374 |
| 2025-04-09 12:01 a.m. ET → 2025-04-09 11:59 p.m. ET | Reciprocal add-on: +10% (default) | Country-specific rates were activated for many countries on April 9; UK remained under the baseline default unless an exception applied | CBP CSMS #64680374 |
| 2025-04-10 12:01 a.m. ET → 2025-08-06 11:59 p.m. ET | Reciprocal add-on: +10% (default) | Exceptions still apply | CBP CSMS #64701128 |
| 2025-08-07 12:01 a.m. ET → 2026-02-24 12:00 a.m. ET | Reciprocal add-on: +10% (default; new heading series) | Aug 7 in-transit window can still be filed under pre-Aug 7 headings until Oct 5; exceptions still apply | CBP CSMS #65829726, Federal Register XML (EO 14326) — United Kingdom 9903.02.71 |
| On/after 2026-02-24 12:00 a.m. ET | IEEPA reciprocal add-on: 0% | Section 122 begins at 12:01 a.m. ET | CBP CSMS #67834313 |
| 2026-02-24 12:01 a.m. ET → 2026-07-24 12:01 a.m. EDT | Section 122 add-on: +10% (default) | Section 122 exemption headings (9903.03.02–9903.03.11) | CBP CSMS #67844987 |
Lookup Algorithm (how to get to the right Chapter 99 + rate)
- Identify the entry date (ET) and confirm country of origin is the United Kingdom.
- Determine whether the entry was within the reciprocal tariff program window (starting 2025-04-05 12:01 a.m. ET). (CBP CSMS #64680374)
- If within the reciprocal window, the default add-on is 10% (but the heading series changes on Aug. 7, 2025). (CBP CSMS #65829726)
- Check the big carveouts in a consistent order: donations/info materials → in-transit carveouts (April program and Aug. 7 re-platforming window) → Annex II product list → Section 232 coverage → >=20% U.S. content rule → transshipment penalty (CBP-determined).
- If none apply, use the default reciprocal heading for the entry’s date window (
9903.01.25or9903.02.71) and compute the add-on as +10%. - If the entry is on/after 2026-02-24 12:01 a.m. ET, treat Section 122 as the new default add-on layer and check Section 122 exemption headings. (CBP CSMS #67844987)
Timeline (key dates that affect lookups)
| Date (ET) | Event | Why it matters | Source |
|---|---|---|---|
| 2025-04-05 12:01 a.m. | Reciprocal tariff baseline begins | UK-origin goods become subject to the reciprocal framework (+10% by default) | CBP CSMS #64680374 |
| 2025-04-09 | Country-specific rate table becomes effective for many countries | UK is not called out with a separate April 9 rate in CBP’s country-specific list, so “default” remains the baseline heading unless an exception applies | CBP CSMS #64680374 |
| 2025-04-10 12:01 a.m. | Suspension to 10% for most countries | Confirms the baseline +10% path for most corridors between Apr 10 and Aug 6 | CBP CSMS #64701128 |
| 2025-06-16 12:01 a.m. | End of the “April program” in-transit carveout window (as extended) | A key “headline rate” flip for some entries | CBP CSMS #65201773 |
| 2025-08-07 12:01 a.m. | Re-platforming to 9903.02.* headings | UK is mapped to 9903.02.71 (+10% default) | CBP CSMS #65829726, Federal Register XML (EO 14326) — United Kingdom 9903.02.71 |
| 2025-09-08 | Annex II product exclusions updated | Annex II is an enumerated HTS list that can remove the reciprocal add-on | CBP CSMS #66151866 |
| 2026-02-24 12:00 a.m. | CBP ended collection of IEEPA duties | IEEPA reciprocal add-ons stop for entries on/after this timestamp | CBP CSMS #67834313 |
| 2026-02-24 12:01 a.m. | Section 122 surcharge begins | New +10% default layer starts (with exemptions) | CBP CSMS #67844987 |
HTS / Chapter 99 Code Lookup (selected)
| Heading | What it did | Typical rate | Window (ET) | Notes | Source |
|---|---|---|---|---|---|
| 9903.01.25 | Reciprocal tariff baseline | +10% | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Used during baseline and suspension periods | CBP CSMS #64680374, CBP CSMS #64701128 |
| 9903.01.28 | Reciprocal in-transit carveout | 0% reciprocal | 2025-04-05 12:01 a.m. → 2025-06-16 12:01 a.m. | Loaded before Apr 5; CBP later extended the end date | CBP CSMS #65201773 |
| 9903.01.32 | Annex II exclusion list | 0% reciprocal | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Enumerated HTS list | CBP CSMS #66151866 |
| 9903.01.33 | Section 232 goods exclusion | 0% reciprocal | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Steel/aluminum/vehicles/etc | CBP CSMS #64680374 |
| 9903.01.34 | >=20% U.S. content rule | partial | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Requires line split per CBP | CBP CSMS #64680374 |
| 9903.02.71 | United Kingdom reciprocal (re-platformed) | +10% | 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | New heading series | Federal Register XML (EO 14326) — United Kingdom 9903.02.71 |
| 9903.02.01 | Reciprocal transshipment penalty | +40% | 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | CBP-determined evasion | CBP CSMS #65829726 |
| 9903.03.01 | Section 122 default | +10% | 2026-02-24 12:01 a.m. → 2026-07-24 12:01 a.m. | Applies to all countries unless exempt | CBP CSMS #67844987 |
Operational Notes (what matters for refunds)
- Most UK lookups are “exceptions first.” Default +10% is common, but Annex II and Section 232 can remove the reciprocal add-on. (CBP CSMS #64680374)
- Drawback is available for reciprocal tariffs. CBP states drawback is available for reciprocal tariff duties (and for Section 122). (CBP CSMS #64680374, CBP CSMS #67844987)
- IEEPA ended does not mean other duties ended. CBP notes the termination affected IEEPA duties only (Section 232/301 etc are separate). (CBP CSMS #67834313)
Related
Sources & Verification
- CBP CSMS #64680374 — Reciprocal tariff guidance (baseline + exceptions)
- CBP CSMS #64701128 — Suspension to 10% for most countries (effective Apr. 10, 2025)
- CBP CSMS #65201773 — Reciprocal in-transit end date extension (entered before June 16, 2025 at 12:01 a.m. EDT)
- CBP CSMS #65829726 — Aug 7 re-platforming + new 9903.02.* headings (incl. transshipment penalty + in-transit window)
- Federal Register XML (EO 14326) — United Kingdom at 10% under 9903.02.71
- CBP CSMS #66151866 — Annex II product exclusions updated (effective Sep. 8, 2025)
- CBP CSMS #67834313 — Ending collection of IEEPA duties (effective Feb. 24, 2026)
- CBP CSMS #67844987 — Section 122 duties (effective Feb. 24, 2026 at 12:01 a.m. ET)
- White House — Section 122 exclusions list (Annex II)
- CBP CSMS #67845486 — De minimis remains suspended
Last verified: 2026-03-05
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Get StartedInformational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.