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United States: Current customs tariff trends

Tariffs

United States: Current global trade developments

Tariff increases by the US have been dominating the headlines. An interim summary of actions, reactions, and the status quo.

Ruth Setzler

13.04.2026

Supreme Court declared IEEPA tariffs as illegal
The agreement between the EU and the USA
"Reciprocal tariffs": US tariffs per trading partner
Valid worldwide: Duties on imports into the USA
De minimis: Customs duties for small consignments
Search for supplemental tariffs affecting your goods

Supreme Court declared IEEPA tariffs as illegal

On February 20, 2026, the US Supreme Court ruled that the President is not entitled to impose tariffs on the basis of the International Emergency Economic Powers Act (IEEPA). The ruling thus restricts the president's emergency powers in trade policy.

The decision removed the legal basis for drug trafficking tariffs and reciprocal tariffs. The Executive Order Ending Certain Tariff Actions was therefore issued on the same day. However, tariffs on specific products such as steel, aluminum, or cars, which are based on the Trade Expansion Act of 1962, remain in place.

Based on a different legal basis, namely Section 122 of the Trade Act of 1974, the US President also responded with a temporary global special tariff of 10%. This came into force for 150 days on February 24, 2026, in accordance with the proclamation Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems. He also informed about a possible increase to 15% on Truth Social, but has not yet implemented it.

An administrative procedure must be made available to refund the US duties levied on this basis since April 2025. In the publication CSMS # 68315804, the US customs authority provides information on the procedure.

The agreement between the EU and the US

Following the Supreme Court's ruling, reciprocal tariffs were also abolished for the EU. This means that the new temporary special duty of 10% and the global duties not based on the IEEPA currently apply to the EU. In particular, these are the Section 232 measures for steel and aluminum products, copper, wood and lumber, semiconductors, trucks, buses, and automobiles.

Prior to this, the EU had been subject to a US tariff base of 15% on European goods, including cars and car parts, since summer 2025. The EU summarized the so-called Turnberry Agreement on July 29, 2025, in the article EU-US Customs and Trade Agreement (use translation feature at the top of the site). If the MFN tariff rate was more than 15%, only this rate was applied. This agreement had been in force since August 21, 2025, and for motor vehicles and motor vehicle parts since September 1, 2025. Following the ruling, negotiations between the EU and the USA were interrupted, but have now been resumed.

"Reciprocal tariffs": US tariffs per trading partner

Before the reciprocal tariffs were deemed illegal by the Supreme Court under the International Emergency Economic Powers Act (IEEPA), the US used them as a political tool to enter into negotiations with countries around the world. The decisive factor was the Executive Order of April 2, 2025.

Individual tariff rates were then set with individual countries. The list of goods was also modified several times. Aircraft and aircraft parts, generic medicines, and natural resources that are not available in the US were exempted from the tariffs.

Tariffs now apply to all countries on the basis of Section 122 of the Trade Act. This measure is expressly limited in time and applies for a period of 150 days, i.e. probably until July 24, 2026, unless it is amended or extended by Congress before then.

The relationship with China is of particular importance. Tariffs here have fluctuated by over 100% in some cases, but the global 10% now applies here too. The Section 301 tariffs against China, on the other hand, remain in force indefinitely.

Valid worldwide: Tariffs on imports to the US

Tariffs on steel and aluminum were already imposed during President Donald Trump's first term in office. After suspensions and quota regulations, measures were once again enforced during his second term, and tariffs were gradually increased. They are based on Section 232 of the Trade Expansion Act of 1962. A new tier model was introduced with the proclamation of April 2, 2026. The most important points in brief:

Tariffs on steel, aluminum and copper

Since June 4, the US has levied a 50% tariff on steel and aluminum imports. This was published on June 3 with the announcement Adjusting Imports of Aluminum and Steel into the United States.
Importers should ensure that a report on melting and casting or a material test report (Mill Test Certificate) is available, otherwise there is a risk of up to 200% additional duty for Russian steel and aluminum.
With the White House announcement of July 30, 2025 Adjusting imports of copper into the United States, the 50% tariff was also introduced on copper and derivatives.
Since April 6, 2026, a new tiered model applies - now the duty is calculated on the total value of goods made of steel, aluminum or copper and no longer just on the metal content.
More on this in the fact sheet: Tariffs on Steel, Aluminum, and Copper Imports
Sole exception: Reduced rates apply for certain originating goods from the United Kingdom and for products made of US steel.

Tariffs on semiconductors and derivatives

With Proclamation 11002 of January 14, 2026, the USA introduced additional tariffs on integrated circuits or products containing them. As per the Annex, the goods currently affected are classified under 8471.50, 8471.80 and 8473.30.
However, the additional duty rate does not apply if the semiconductors and derivatives are intended for critical infrastructure or defense. Further exceptions are listed in the proclamation.
The U.S. Customs and Border Protection (CBP) provides guidance on the implementation of the proclamation in their Cargo System Messaging Service under CSMS #67400472.

Tariffs on cars/trucks, car/truck parts and buses

Since the White House proclamation on March 26, 2025, Adjusting Imports of Automobiles and Automobile Parts into the United States, the US has imposed an additional tariff of 25% on US imports of motor vehicles from compact cars to sedans to light commercial vehicles, and motor vehicle parts such as engines, transmissions, and electrical components.
The tariffs on automobile imports took effect on April 3, and the supplemental tariffs on automobile parts came into effect on May 3. To avoid a double burden, additional tariffs on aluminum and steel are not due for automobile parts. Please note: Imports of automobiles and automobile parts from the EU are only subject to a 15% tariff.
A tariff rate of 25% has applied to medium- and heavy-duty trucks (US classes 3 to 8) and certain parts of these vehicles since November 1, 2025 in accordance with the proclamation of October 17, 2025 Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and Heavy-Duty Vehicle Parts, and Buses Into the United States.
The same proclamation also includes certain buses for which a tariff rate of 10 % is introduced. The documentation process for exemptions for medium- and heavy-duty trucks and parts thereof that are covered by the US agreement with Mexico and Canada (USMCA) is described in the Federal Register Notice dated February 2, 2026.
In addition, refunds are possible until 2030 for final assembly in the US.

Tariffs on timber and sawn timber

As of October 14, 2025, a general tariff of 10% will apply to imported softwood and construction timber and a 25% duty on kitchen and bathroom furniture and upholstered wood products. This is set to increase on January 1.
Exceptions apply to Japan and the EU. In the EU, tariffs will not exceed 15%.
The affected timber and sawn timber products are listed in the Timber HTS List.

Tariffs on pharmaceutical products

The Proclamation of April 2, 2026, is intended to impose a 100% ad valorem duty on (patented) pharmaceutical products and their ingredients from July 31, 2026. The additional duties under Section 232 Trade Expansion Act are to come into force in stages:
For certain large companies listed by name in Annex III of the proclamation, the duties will come into force on July 31, 2026, and for all other companies on September 29, 2026.
Generics, biosimilars and their ingredients are currently completely exempt from these duties. This also applies to specialized pharmaceutical products – the list can be viewed in Annex IV.
Pharmaceutical products from the European Union, Japan, the Republic of Korea, Switzerland, and Liechtenstein are only subject to a duty rate of 15%. For the United Kingdom, only 10% applies with the possibility of a further reduction.

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De minimis: Customs duties for small consignments

Since August 29, 2025, the de minimis value limit has been reduced from 800 to 50 US dollars. With the Executive Order Suspending Duty-Free De Minimis Treatment for all Countriesof July 30, 2025, small shipments above the new limit will be subject to country-specific customs duties (ad valorem method).

For international postal items, a scaled flat-rate duty per parcel (specific duty) can also be paid during the 6-months transition phase. At the same time, the customs authority US Customs and Border Protection (CBP) has been given extended powers and may demand a type of security deposit (basic importation and entry bond) for informal shipments of up to US$2,500.

Furthermore, international transport service providers are obliged to deposit so-called carrier bonds, which secure the payment of the prescribed customs duties.

With the Executive Order Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries, the US President declared on February 20, 2026, that the suspension of duty-free de minimis treatment will continue to apply to all countries.

Search for supplemental tariffs affecting your goods

You can search for US tariffs affecting your goods using the Harmonized Tariff Schedule, a database maintained by the US International Trade Commission that catalogs the tariffs imposed by the United States. It contains the US duty rates and special classification provisions (chapter 98) or temporary regulations (chapter 99). Start by entering the international six-digit code of your merchandise here, or use the keyword search.

Alternatively, you can use the EU Commission's database Access2Markets. The current duty rates of all countries are made available there. From the main page, enter the six-digit HS code, your country of origin, and the United States under the country of destination.