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The United States is the UK's largest single-country export market outside the EU, and for good reason — it is a vast, affluent market with strong demand for British goods. But shipping to the US involves navigating a customs system that differs significantly from the UK's, and the rules have been evolving. Here is what UK exporters need to know in 2026.

The US De Minimis Threshold

The United States operates a very high de minimis threshold of $800. Goods with a total shipment value below this level enter the US under an informal entry process — meaning no formal customs declaration, no customs duty, and typically very fast clearance. For UK businesses selling lower-value goods direct to US consumers, this is a significant advantage and a key reason that direct-to-consumer e-commerce to the US is relatively straightforward.

Above $800, a formal customs entry is required, and duty may apply depending on the commodity code. The de minimis threshold has been the subject of policy debate in the US, and changes could be introduced, so it is worth monitoring if your business model depends on it.

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. The general duty rates in the US are relatively low for most goods — many categories attract 0–6.5% — but the applicable rate depends on the commodity and country of origin.

Note that the UK does not currently have a free trade agreement with the United States, so the standard column 1 general rates of the HTS apply to UK-origin goods rather than any preferential rate.

Section 301 Tariffs and the 2026 Landscape

US trade policy has been subject to considerable change in recent years. Section 301 tariffs — originally imposed on goods of Chinese origin — remain in place and have been expanded. These tariffs do not apply to UK-origin goods, but if your supply chain involves components or materials sourced from China, US customs may scrutinise the origin of the finished goods closely. Goods that are simply assembled in the UK from Chinese-origin components may not qualify as UK-origin under US customs rules.

UK exporters should check the current tariff landscape for their specific HTS codes at the time of shipment, as US trade policy continues to develop. Your US customs broker will be the most reliable source of up-to-date information on any additional duties that apply to your specific goods.

Documentation Required for US Shipments

For shipments above the $800 de minimis threshold, US Customs and Border Protection (CBP) requires a formal customs entry. 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.