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 | 2026-05-28 | (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)
June 2026 policy watch
- USTR's forced-labor Section 301 proposed action includes United Kingdom. The proposed rates are not current IEEPA or Section 122 duties; watch the June 22 appearance-request deadline, July 6 written-comment deadline, and July 7 hearing before changing entry models.
- Keep IEEPA refunds, Section 122 entries, Section 232 duties, and Section 301 proposed actions in separate workpapers. A country profile can overlap with several Chapter 99 programs, but CAPE remains an IEEPA refund workflow.
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 → current appellate-stay posture | Section 122 add-on: +10% default per CBP implementation | Section 122 exemption headings (9903.03.02–9903.03.11); appeal/stay guidance | 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% per CBP implementation | 2026-02-24 12:01 a.m. → current appellate-stay posture | Applies unless exempt; appeal/stay treatment depends on guidance | CBP CSMS #67844987 |
Operational Notes (what matters for refunds)
- CAPE Phase 1 is now the IEEPA refund workflow. CBP announced Phase 1 for eligible IEEPA refunds in ACE beginning April 20, 2026. Country-specific refund work still runs through entry records, importer-of-record status, liquidation timing, and duty-type separation. Section 122 (
9903.03.*) is separate: the May 7 CIT ruling invalidated Proclamation No. 11012, the government appealed, the Federal Circuit entered an administrative stay on May 12, and the CIT denied the government's separate stay request on May 20. Unless the Federal Circuit modifies or lifts its administrative stay, the ruling does not make Section 122 lines eligible for IEEPA CAPE. (CBP CSMS #68315804, CIT Slip Op. 26-47, CIT Slip Op. 26-53) - 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
- CBP declaration -- Atmus Filtration, Inc. v. United States, Court No. 26-01259 (Mar. 19, 2026)
- CIT order -- Atmus Filtration, Inc. v. United States, Court No. 26-01259 (Mar. 20, 2026)
- Current Week's Disposition Sheet of U.S. Court of International Trade Cases (created Apr. 10, 2026)
- CIT Slip Op. 26-47 -- Section 122 ruling (May 7, 2026)
- CIT Slip Op. 26-53 -- Section 122 stay pending appeal denied at CIT (May 20, 2026)
- USTR press release -- Forced-labor Section 301 findings and proposed action (June 2, 2026)
- Federal Register 2026-11296 -- Forced-labor Section 301 determinations and request for comments
- CBP -- IEEPA Duty Refunds
Last verified: 2026-06-08
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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.