From Friday, the United Kingdom will face a new 10% US import tariff, adding to a volatile trade relationship that has already seen threats of 100% duties. President Donald Trump is imposing taxes of between 10% and 12.5% on imports from 60 countries, covering 99% of US imports. The UK is among those hit, along with Argentina, India, Indonesia, Canada and dozens more. The Trump administration alleges these countries have not enforced bans on goods produced by forced labour – a claim the UK government disputes.
The new tariffs are the latest twist in Trump's aggressive trade policy. After the Supreme Court struck down his sweeping “Liberation Day” tariffs in February – ruling they were illegally enacted under emergency powers – Trump had to find a new legal basis. He initially introduced temporary 10% worldwide tariffs under Section 122 of the Trade Act of 1974, but those expire after 150 days, at 12:01am on Friday. To replace them, the administration has used Section 301 of the same Act, which allows the president to impose tariffs on countries engaged in “unjustifiable” or “unreasonable” trade practices. The forced labour probe that led to these tariffs took five months. US Trade Representative Jamieson Greer said the action was needed to “correct what is both a human rights abuse and distortive trade practice”. A senior official described it as “the most sweeping international labor rights action the US has ever taken”.
“Trump's new 10% tariff on UK imports under forced labour rules – what it means for British businesses and consumers.”
For British readers, the 10% tariff is a direct cost on UK exports to the US – one of the UK’s biggest trading partners. It affects everything from Scotch whisky to cars and machinery. While Trump signed a trade deal with the UK in May 2025, he has repeatedly threatened further tariffs, including a 100% levy if the UK introduces a digital services tax on American tech companies. That threat remains on the table. The new tariffs also raise the risk of retaliation, potentially escalating into a broader trade conflict that could push up prices for consumers on both sides of the Atlantic.
Q: What are Section 301 tariffs – and why are they different from Trump's earlier tariffs? Section 301 of the Trade Act of 1974 allows the US president to impose tariffs on countries found to be engaging in unfair trade practices. Trump used it during his first term to hit China, and those tariffs survived court challenges. Unlike the earlier “Liberation Day” tariffs, which were imposed under the International Emergency Economic Powers Act and struck down by the Supreme Court, Section 301 tariffs are on firmer legal ground, as they require an investigation – which the administration completed for forced labour before announcing these new duties.
Q: Why did the Supreme Court block Trump’s previous tariffs – and what changed? The Supreme Court ruled in February that the IEEPA did not authorise the president to impose tariffs on national security grounds. The decision forced the administration to refund importers who had paid those tariffs. In response, Trump used Section 122 for temporary 150-day worldwide duties, which expire this Friday. The new forced labour tariffs under Section 301 are designed to be more durable, using a different legal authority that has already been tested in court.
Q: How does “forced labour” justify US tariffs on the UK – and is it fair? The US claims that 60 countries, including the UK, have not adequately enforced bans on imports made with forced labour. The UK has its own modern slavery laws, but the US argues that enforcement is insufficient. Critics say the real aim is protectionism: using a human rights rationale to justify tariffs that shield American industries from competition. The UK government has not yet announced a formal response, but the tariffs could be challenged at the World Trade Organization.
What happens next? The new tariffs take effect at 12:01am on Friday. Meanwhile, the US Trade Representative’s office has launched a separate Section 301 probe into whether 16 countries – responsible for 70% of US imports – have overproduced goods, which could lead to even more tariffs. And Trump’s threat of a 100% tariff on British goods over digital tax remains unresolved. For now, UK exporters face a 10% hit – but the trade war is far from over.