After the US Supreme Court ruling of February 2026, Donald Trump’s “reciprocal” tariffs disappeared – but tariffs did not. Since 24 July goods from the EU and the UK have been subject to a new 10% Section 301 surcharge, and separate rules apply to steel, cars and medicines. On top of that, US importers are recovering some of the duties they paid. We explain what applies and what it means for Polish and British exporters.
Legal position as at 20 October 2026. US tariffs change often – before shipping, check the rate for the specific HTS code with a customs broker.
What changed in 2026
- 20 February 2026. The US Supreme Court ruled in Learning Resources, Inc. v. Trumpthat the IEEPA statute does not give the president the power to impose tariffs. From 24 February US Customs and Border Protection (CBP) stopped collecting IEEPA tariffs – including the 15% “all-inclusive” rate for the EU and 10% for the UK.
- On the same day the administration introduced a replacement 10% Section 122 surcharge. It applied until 24 July 2026 and then expired. (The Court of International Trade found it unlawful on 7 May, but the ruling was stayed on appeal.)
- Since 24 July 2026 a new basis applies: Section 301. For goods from the EU it works as a “floor”: the total duty is at least 10%, and if the ordinary (MFN) rate on a product is already 10% or more, there is no surcharge. For goods from the UK, 10% is added to the MFN rate. The surcharge does not apply to, among others, medicines or goods covered by Section 232 (steel, aluminium, copper, cars and parts, trucks, timber, semiconductors).
What goods from Poland (EU) pay, and what goods from the UK pay
| Goods | From Poland / EU | From the United Kingdom |
|---|---|---|
| Most goods | min. 10% in total (MFN + Section 301) | MFN + 10% (Section 301) |
| Steel and aluminium (Annex I-A) | 50% | 25% (steel melted and poured in the UK / aluminium smelted or cast in the UK) |
| Steel/aluminium derivatives (Annex I-B) | 25% | 15% |
| Passenger cars | 15% in total | 10% in total within a quota of 100,000 cars a year; above the quota 25% + MFN |
| Patented medicines | 15% | 0% (from 31 July 2026) |
| Upholstered furniture, kitchen cabinets | 15% | under Section 232 – check for the HTS code |
| Medium and heavy trucks | 25% | 25% |
Conclusion: in steel, aluminium and medicines the UK now has clearly better terms than the EU. In cars the difference is smaller, but the UK has a quantity quota.
IEEPA tariff refunds – money to recover
IEEPA tariffs paid before 24 February 2026 are being refunded with interest through a CBP procedure called CAPE. According to CBP data from September, refunds worth about USD 122bn have already been certified. The claim is filed by the US importer (importer of record), usually through a licensed customs broker. The third stage of the procedure began on 6 October.
What it means for a Polish or British business: if you sold on DDP terms (you were the importer in the US), check whether you are entitled to a refund. If your customer was the importer, they will get the money. It is worth raising this at your next price negotiation.
Parcels to customers in the US – new deadline: 20 January 2027
The exemption for small shipments (de minimis, USD 800) is suspended for all countries – since June 2026 indefinitely for post as well. Postal shipments up to USD 2,500 go through a simplified postal procedure. Some goods (including those overseen by other US agencies) were to require, from 22 October 2026, a full entry or the new electronic “Entry Type 13” procedure. On 14 October CBP postponed this deadline by 90 days – to 20 January 2027. Until then the rules for postal parcels do not change. Online shops shipping to the US therefore have time, but it is worth agreeing now with your carrier who will file entries for shipments after 20 January, and how.
What the EU is doing
EU retaliatory tariffs (25%) remain suspended until 6 February 2027. At the same time, since 1 July 2026 the EU has applied reduced or zero tariffs on selected US goods (the so-called Turnberry concessions, until the end of 2029). For Polish importers of US goods it is a chance of cheaper purchases – but it requires documented US origin.
Exporter’s checklist
- Check the HTS code for your product and the current rate (USITC HTS, Access2Markets).
- Establish who the importer in the US is – that determines who pays the duty and who gets the refund.
- If you paid IEEPA tariffs as the importer, file a CAPE claim through a customs broker.
- Online shops: prepare for the new parcel rules after 20 January 2027.
- Steel, aluminium, metal parts: check that your product is not in the Section 232 annexes – rates there are many times higher.
Sources
- CBP, CSMS # 69326983 – Section 301 duties from 24.07.2026 (23.07.2026)
- CBP, CSMS – patented medicines from the UK, 0% rate from 31.07.2026
- Federal Register – indefinite suspension of de minimis for postal shipments (24.06.2026)
- BDO – CBP delays mandatory Entry Type 13 to 20.01.2027 (16.10.2026)
- White & Case – Section 232 tariff changes on steel, aluminium and copper from 6.04.2026
- C.H. Robinson – IEEPA refund progress, CAPE stage 3 (17.09.2026)
- Douane.gouv.fr – US and EU tariff measures in force (19.08.2026)
- House of Commons Library – US trade tariffs
- European Commission – EU-US trade deal
- Skadden – US Trade Court Strikes Down Section 122 Tariffs
We assess factual corrections and substantive responses. Verified changes are reflected in our reporting.
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