Since 2025, US tariffs have changed legal basis and rates several times. For an exporting SME this is not geopolitics: it is its selling price, its margin and sometimes the viability of its offer. This guide follows the status published by the French Treasury (Direction générale du Trésor, updated August 6, 2026) and lists the practical checks to run.

What happened since 2025

  • July 27, 2025: EU–US agreement in principle, confirmed by a joint statement on August 21, 2025. Tariffs on most European goods are capped at 15%, base duty included.
  • February 20, 2026: the Supreme Court rules that IEEPA does not authorize the President to impose tariffs (Learning Resources v. Trump). The “reciprocal” tariffs based on that law fall.
  • February 24 – July 24, 2026: a temporary 10% additional duty applies under Section 122.
  • Since July 24, 2026: new duties under Section 301 apply, at the lowest rate (10%, base duty included) for the EU, with exceptions, according to the French Treasury.

Sector tariffs remain in place

Section 232 tariffs were not affected by the Supreme Court ruling. According to the French Treasury, they cover in particular:

  • steel and aluminum, under a regime modified since April 6, 2026;
  • copper (50%, on the copper content only);
  • cars and parts (15% for the EU);
  • lumber and derivatives (15% maximum);
  • patented medicines (15% from September 29, 2026, with exemptions);
  • certain semiconductors, in a narrow category.

If your product contains steel, aluminum or copper, the calculation must be done component by component.

The end of de minimis hits e-commerce

Since August 29, 2025, shipments of $800 or less are no longer duty-free for any country, including the EU. For a brand shipping directly to US consumers from Europe, every parcel now bears duties and formalities. It is one more argument for US inventory, with the tax consequences that brings (see our sales tax guide).

What about duties already paid?

The Supreme Court did not rule on refunds of the invalidated duties. US law firms advise importers to keep all records (customs entries, payments) and follow US Customs and Border Protection (CBP) procedures. If you or your importer paid these duties, raise the question with your customs broker.

Checks to run before every export

  1. The exact HS / HTS code of each product: it determines the rate.
  2. The origin of the product and its components.
  3. The Incoterm: who pays the duties, you (DDP) or your customer (DAP)? Ambiguity here can wipe out your margin.
  4. Your landed price recalculated with current duties, for you and your distributor.
  5. An adjustment clause in your distribution contracts in case tariffs change.
  6. The rate for your product on the European Commission’s Access2Markets tool.
Key takeaway

The rules changed several times in a year. An SME exporting to the US should check its rates before each sales campaign and set out in its contracts who bears any changes.

Frequently asked questions

What is the US tariff on European goods in 2026?

It depends on the product. The EU–US agreement caps most goods at 15% including base duty, but sector tariffs (steel, aluminum, copper, cars, lumber, medicines) apply. Check the exact rate by product code on Access2Markets.

Did the Supreme Court ruling remove all tariffs?

No. It struck down tariffs based on IEEPA. Section 232 sector tariffs remain, and other duties have since been introduced on other legal bases.

Are small parcels still duty-free?

No. The de minimis exemption for shipments of $800 or less has been suspended for all countries since August 29, 2025.

Sources

External links checked on October 24, 2026.

Situation described as of October 24, 2026 based on the sources cited. Tariffs change quickly: always check the rate for your product before shipping.

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