US trade tariffs

Understanding and preparing for possible EU Tariffs on US goods

Guide

Last updated: 1 July 2025

The US has paused the implementation of a 20% tariff on EU goods for 90 days, which was originally scheduled to begin on 9 April 2025. During this pause, a 10% reciprocal tariff will be applied to EU goods.

The European Union (EU) has paused its countermeasures on US trade tariffs on steel and aluminium imports for 90 days (matching the US delay) - these were due to be implemented on 16 May and 1 December 2025. This pause is to allow time and space for EU-US negotiations. Read more on the .

Which US products in your supply chain could face new tariffs?

Businesses should consider the US products that will be impacted and prepare for the potential new customs duties on imports to the EU. Under the Windsor Framework, imported goods subject to EU trade defence measures will be considered to be automatically 鈥淎t Risk鈥 and any EU tariffs will be payable on import to Northern Ireland.

The lists product codes that will be subject to an additional 25% tariff at Annexes II, III and IV. Currently, Annexes II and III will take effect from 14 July 2025 and Annex IV from 1 December 2025.

It is important to note that these proposed EU countermeasures specifically target US tariffs on steel and aluminium. The EU is reserving the right to introduce further measures in response to other recent US tariffs.

To prepare for potential countermeasures against US tariffs in the absence of a satisfactory EU-US trade deal, the European Commission conducted a public consultation that closed on 10 June 2025. This consultation included the publication of a list of US-origin products under consideration for retaliatory import duties. See the .

How can the Customs Duty Waiver Scheme help your business?

You may be able to claim a waiver for goods brought into Northern Ireland so that you do not have to pay duty on those goods.

NI companies may be able to offset the cost of any additional tariffs using the Customs Duty Waiver Scheme.

Could the Duty Reimbursement Scheme apply to your imports?

If imported products remain within the UK internal market or are exported to a final destination outside the EU, the additional tariffs may be refunded through the NI Duty Reimbursement Scheme.

In addition to 91香蕉黄色视频ing evidence listed to make a claim under this scheme, to claim back any EU trade defence measures you will also need to:

  • Notify the buyer: You must inform the purchaser that the goods they are receiving are subject to EU trade defence measures.
  • Provide evidence of this notification: When you submit your claim to HMRC, you must provide documentation proving you notified the buyer. This could include emails, letters, or other records of the communication. 

Check if you can apply for a repayment or remission of EU import duty paid on goods brought into Northern Ireland through the Duty Reimbursement Scheme.

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