New US tariffs and origin of goods

Customs Compliance & Risk Management, Issue 31, February / March 2025
Mark Rowbotham
Mark Rowbotham
Customs, Excise & VAT Consultant, PORTCULLIS ISC, United Kingdom of Great Britain and Northern Ireland
Published 06 Apr 2025
New US tariffs and origin of goods
Photo by Markus Winkler on Pexels
Topic spotlight
taxes and tariffs
United Kingdom of Great Britain and Northern Ireland
All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.