Shipping to the USA from the UK: routes, documents and duties

Shipping from the UK to the USA at a glance

Shipping from the UK to the USA involves two customs systems. On the UK side, the goods need an export declaration before they leave. On the U.S. side, an importer of record has to enter them, pay duties and meet any agency rules. Between the two sits the transport choice: ocean or air, East Coast or West Coast, full container or shared space.

The decisions that shape cost and timing come early: which U.S. port the goods should arrive at, who the importer of record is, how the goods are classified, and which duties apply to UK-origin products in 2026. The sections below take them in the order a shipment meets them.

1. 1 You Prepare Commodity code, origin, invoice and packing list
2. 2 You or your agent Export from the UK Export declaration, MRN, licences if needed
3. 3 Carrier and importer Ocean or air ISF before loading for ocean cargo
4. 4 Importer of record U.S. entry Entry filed, duties paid, agency checks
5. 5 U.S. partner Deliver Receiving, prep and onward delivery

Ports, airports and routes from the UK

Ocean freight

Most UK deep-sea container traffic to North America leaves through Felixstowe, Southampton or London Gateway. Your forwarder will pick the port by sailing schedule, the carrier's network and how far your goods travel by road to reach it. LCL (shared container) cargo is often consolidated at a container freight station near one of these ports.

The U.S. East Coast is the shortest ocean crossing from the UK. The West Coast is much further: cargo for Los Angeles or Long Beach either sails via the Panama Canal or is transshipped at a hub port onto another vessel. A third option is to land on the East Coast and move the goods west by rail or truck. Each routing has a different transit time, cost and number of handovers, and schedules change often, so ask for current options rather than relying on a typical figure.

Air freight and express

Heathrow is the UK's main hub for air cargo to the U.S., with many direct flights to both coasts. Air freight is priced on chargeable weight, so it suits compact, higher-value goods. For samples and a few light cartons, an express courier is often simpler because it handles pickup, flight and clearance in one network. If you are deciding between courier, air and LCL for a first shipment, see how to ship your first 100 products to the USA without a container; for larger loads, FCL vs. LCL explains where a full container starts to pay off.

When shipping to Los Angeles or Long Beach makes sense

The East Coast is closer to the UK, so the West Coast only makes sense when the goods need to be in the West. That is often the case when:

• Your customers are in the western states. If your buyers, retail partners or online customers are mostly in California and the West, landing the goods there avoids a cross-country truck or rail move later.
• Amazon sends your inventory west. Amazon decides which fulfillment centers receive your units, and the placement option you choose affects fees. Our guide to inbound placement fees and capacity limits explains how that works.
• You want one U.S. stock point for several channels. A warehouse near the ports can receive one shipment and then send part to Amazon, part to retailers and part to ecommerce orders.

Compare the full Door to Door cost both ways: ocean to the West Coast against ocean to the East Coast plus inland transport. Once a container lands, port terminal and container charges start to matter too, which our guide to drayage, demurrage and detention at Los Angeles and Long Beach covers.

Abanro's warehouse is in Orange County, California, near the Ports of Los Angeles and Long Beach. If the West Coast fits your customers, we can collect the goods from your UK warehouse, ship them, handle U.S. customs clearance and receive them here, so the whole route sits with one partner.

UK export formalities: EORI, commodity code and export declaration

HMRC's step-by-step guide to exporting goods sets out what the UK side needs. For a typical commercial shipment to the U.S.:

• EORI number. To export from England, Wales or Scotland you need an EORI number that starts with GB. Goods moving from Northern Ireland may need one that starts with XI.
• Commodity code. Classify the goods with the UK Trade Tariff. HMRC notes that only the first six digits are used worldwide, so your UK code and the U.S. code will share a base but can differ after that.
• Licences and certificates. Some goods, such as animals and animal products, firearms and ammunition, and military goods, need an export licence or certificate before they leave. Check whether UK sanctions or export controls apply to your product.
• Export declaration. Export declarations are made on HMRC's Customs Declaration Service (CDS), which took over all export declarations in March 2024. You can make the declaration yourself with compatible software, but most exporters appoint a customs agent or their forwarder. The declaration produces a reference number (MRN) that goes with the goods to the border.
• VAT records. Exports can often be zero-rated for VAT under the conditions in HMRC's VAT Notice 703. Keep the invoice, customs paperwork and VAT records for each shipment.

If you sell on terms where your U.S. buyer arranges the freight, agree in writing who makes the UK export declaration. Under some terms the buyer's forwarder does it; under others it stays with you. Our guide to Incoterms for shipping to the USA explains how EXW, FCA, FOB, DAP and DDP split these tasks.

When goods count as UK origin

U.S. duties follow the country of origin, not the country the goods ship from. Goods made in the UK from UK materials are UK origin. Goods made in the UK from imported parts or materials are usually UK origin when the work done in the UK turns them into a new and different article; this is the substantial transformation test that U.S. customs applies when there is no trade agreement rule. Simple operations such as repacking, relabeling, kitting or minor assembly generally do not change origin.

This matters in 2026 because U.S. additional duties now differ by country of origin. Goods made in China, Vietnam or elsewhere and shipped through a UK warehouse keep their original origin and face that country's duties (for Chinese goods, that includes the 2018 Section 301 duties, which remain in force). Declaring them as UK origin is a false declaration, whatever the shipping route.

Two practical points follow. First, the commercial invoice must state the country of origin for each product. Second, each article, or its container where allowed, must generally be marked with the English name of the country of origin in a place the U.S. buyer will see. Some buyers or banks also ask for a certificate of origin issued by a chamber of commerce; check what your buyer needs before the goods ship.

U.S. duties on UK goods as of October 2026

U.S. duty on a UK product is built from up to three layers. Check each one for your HTS code before you set a U.S. price.

1. The regular duty rate. Each product has a rate in the Harmonized Tariff Schedule of the United States (HTSUS). With no free trade agreement between the U.S. and the UK, most UK goods pay the general rate for their classification. Some rates are zero, others are a percentage of the customs value or an amount per unit.
2. The Section 301 duty on UK products. Since 12:01 a.m. eastern time on July 24, 2026, products of the United Kingdom face an additional 10% duty under Section 301 (USTR notice, July 28, 2026). For the UK it is added on top of the regular rate. Products listed in the notice's annexes are exempt, and USTR's fact sheet lists articles and parts of articles subject to Section 232 tariffs as not covered.
3. Section 232 sector tariffs. Steel, aluminum, copper, cars and parts, trucks, timber, lumber and certain wood furniture, pharmaceuticals, semiconductors and several other categories have their own Section 232 measures. To implement the U.S.-UK Economic Prosperity Deal, a June 2025 executive order set a quota of 100,000 UK cars a year at a combined 10% tariff and removed certain tariffs on UK civil aircraft products. Section 232 measures have been revised several times since, and new ones followed in 2026, including one on commercial aircraft and jet engines in July 2026, so sector exporters should confirm the current treatment for each shipment.

As of October 2026: the Supreme Court held on February 20, 2026 that the 2025 tariffs imposed under the International Emergency Economic Powers Act were unlawful. Those tariffs ended, and refunds are processed through CBP. A temporary Section 122 surcharge ran from February 24 to July 24, 2026. Since July 24, 2026, the 10% Section 301 duty applies to UK products unless they are exempt, and Section 232 duties apply to specific products. Rates and exemptions can change at short notice, so check the HTS and the latest notices before each shipment.

On top of duties, most formal entries pay the merchandise processing fee, and ocean cargo pays the harbor maintenance fee. Low value does not mean duty-free either: the U.S. de minimis exemption has been suspended for all countries since August 29, 2025. Our guide to the cost of importing products into the USA explains each fee and how to build a landed cost.

U.S. import steps after the goods leave the UK

On the U.S. side, every commercial shipment needs an importer of record: the party responsible for the entry, the classification, the declared value and the duties. A UK company can act as its own importer of record, and the entry is usually filed by a licensed customs broker on its behalf. Alternatively, your U.S. buyer can be the importer of record.

• Before loading (ocean only): the Importer Security Filing (ISF, often called “10+2”) must be filed no later than 24 hours before the cargo is loaded on the vessel bound for the U.S.
• Importer identity: a foreign importer without a U.S. tax number is identified to CBP through CBP Form 5106, which must show the actual physical location of the business, not the address of a customs broker, freight forwarder, registered agent or P.O. box. Since September 18, 2026, CBP voids importer numbers whose Form 5106 data is inaccurate or incomplete.
• Bond and entry: commercial shipments valued over $2,500 generally need a formal entry and a customs bond. The entry is due within 15 calendar days of arrival and is normally filed before the goods land.
• Release and payment: CBP and agencies such as FDA review the entry, may examine the goods, then release them. Estimated duties and fees are deposited with the entry summary.

Rules for foreign importers of record are also tightening. Executive Order 14411 (June 3, 2026) directed restrictions on foreign importers of record, such as on informal entries and continuous bonds; these are directed but not yet in force as of October 2026, so check the current rules before you ship. If your company has no U.S. entity, our guide to importing and selling on Amazon USA without a U.S. company covers the non-resident importer of record. Our guide to how U.S. customs clearance works walks through each step in detail. Abanro handles U.S. customs clearance as part of your shipment, and in eligible cases Abanro can act as importer of record; see customs clearance for what that includes.

Food, cosmetics and other regulated goods

Some UK products need more than a customs entry. Plan these steps before the goods leave, because a missing registration usually means a hold at the U.S. border, not a delay you can fix in transit.

• Food and drink: facilities that make, pack or hold food for the U.S. must be registered with FDA, every food shipment needs Prior Notice before arrival, an FSVP importer must be identified, and labels must follow U.S. rules. The 2026 food facility registration renewal window closes on December 31, 2026. See how to import food into the USA for the full sequence.
• Cosmetics and personal care: under the Modernization of Cosmetics Regulation Act (MoCRA), facilities that make or process cosmetics for the U.S. must register with FDA and the responsible person must list each product. UK and EU formulations and labels often need changes for the U.S. market. Our guide to importing cosmetics into the USA covers the shipment side.
• Other categories: electronics, children's products, textiles, alcohol and products with batteries each have their own agency or carrier rules. Our guide to U.S. market opportunities for UK exporters lists the main rules by sector.

Documents checklist for shipping from the UK to the USA

• Commercial invoice in English: seller, buyer, importer of record, a clear description of each product (what it is and what it is made of), quantity, unit price and currency, total value, country of origin and the agreed Incoterms rule.
• Packing list carton by carton, with SKUs, quantities, weights and dimensions that match the invoice.
• UK export declaration on CDS and its MRN, plus any export licence or certificate.
• Transport document: bill of lading for ocean or air waybill for air.
• ISF data sent to the ISF filer in time for ocean shipments.
• U.S. importer details: importer of record number (CBP Form 5106 for a foreign importer), customs bond and a power of attorney signed directly with the broker who files the entry.
• HTS classification confirmed for each product, with the origin you can support.
• Agency items where relevant: FDA registration numbers and Prior Notice for food, MoCRA registration and listing for cosmetics, test certificates for regulated consumer products.
• Origin marking on each product or its retail packaging, and a certificate of origin if your buyer asks for one.

How Abanro helps with shipping from the UK

Abanro is a Door to Door logistics partner for international sellers: one partner from your warehouse in the UK to your destination in the U.S. We collect the goods from your warehouse, arrange international shipping by ocean or air, and handle U.S. customs clearance as part of the shipment. Your UK export formalities, such as the CDS declaration, still need to be in place before the goods leave, and we tell you what we need from your side.

In Orange County, the goods go through receiving and inspection against your packing list (pallet receiving from $15, container unloading from $300 / $495 for 20 ft / 40 ft), then Amazon FBA prep (standard prep from $1.20 per unit), storage, or forwarding to Amazon, retailers and customers. These are starting prices; see our pricing page. International shipping and customs clearance are quoted for each shipment.

This guide is general information, not legal or customs advice. Duty rates, exemptions and agency requirements change, so confirm them for your product and shipment before you ship.

Sources and further reading

1. Export goods from the UK: step by step, GOV.UK (HM Revenue and Customs)
2. Customs Declaration Service, GOV.UK (HM Revenue and Customs)
3. Finding commodity codes for imports or exports, GOV.UK (HM Revenue and Customs)
4. Executive Order implementing the general terms of the U.S.-UK Economic Prosperity Deal (June 16, 2025), U.S. Government Publishing Office
5. Update on the UK-US Economic Prosperity Deal (June 2025), UK Government
6. Notice of actions in Section 301 investigations of various economies (91 FR 47318, July 28, 2026), Office of the U.S. Trade Representative, Federal Register
7. Fact sheet: USTR Section 301 action on 60 economies (July 2026), Office of the U.S. Trade Representative
8. Harmonized Tariff Schedule of the United States (search), U.S. International Trade Commission
9. 19 CFR 134.11: Country of origin marking required, Electronic Code of Federal Regulations
10. Importer Security Filing and Additional Carrier Requirements (final rule, November 25, 2008), U.S. Customs and Border Protection, Federal Register
11. Accuracy of Importer of Record Data Submitted to CBP (91 FR 53627, August 19, 2026), U.S. Customs and Border Protection, Federal Register

Sources checked on October 20, 2026