IEEPA Tariffs on Goods from the United Kingdom: The 10 Percent Rate

The reciprocal tariff on UK goods

• April 5, 2025: 10 percent baseline.
• August 7, 2025: 10 percent country rate, unchanged.
• February 24, 2026: collection ended.

What this means for refunds

For most UK goods the IEEPA duty was a flat 10 percent of value, so the expected refund is easy to estimate: compare 10 percent of the entered value with what CAPE returned, less any lines exempt under Annex II or covered by Section 232. Section 232 duties are not refunded.

Who gets the refund

IEEPA duties paid on these goods may be refundable to the Importer of Record through CAPE, depending on each entry's liquidation status. Duties under Section 232, Section 301, antidumping and countervailing duty orders, and ordinary duties are not part of the IEEPA refund. See where to start and how to find your IEEPA duty lines.

When IEEPA duties ended

After the Supreme Court decision on February 20, 2026, CBP stopped collecting IEEPA duties at 12:00 a.m. Eastern on February 24, 2026. A separate 10 percent surcharge under Section 122 of the Trade Act of 1974 applied from February 24 to July 24, 2026. That surcharge is not an IEEPA duty and is not refunded through CAPE. See the Section 122 guide.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.