Updated 4/10/2025: new guidance from US Customers & Border Protction regarding the Trump Administration's reciprocal tariffs announcement. See below.

Summary of the IEEPA Reciprocal tariffs:

• IEEPA authority based on threat caused by trade-in-goods deficits.

• Except as noted below, all imported articles are subject to a 10% ad valorem IEEPA duty effective 12:01 a.m. ET on April 5. For goods that are loaded onto a vessel at the port of lading and in final mode of transit before that time, they will NOT be subject to the 10% duty upon entry into the U.S.

• Certain countries (Listed in Annex I) are subject to a tariff greater than 10%. For purposes of these tariffs, China includes Hong Kong and Macau.

• The rates for countries in Annex I shall apply effective 12:01 a.m. ET on April 9. For goods that are loaded onto a vessel at the port of lading and in final mode of transit before that time, they will NOT be subject to the additional duty specified below upon entry into the U.S.

• President Trump issued two executive orders on April 2 invoking the International Economic Emergency Powers Act (IEEPA) authority.

  • Imposing a minimum universal tariff on all countries of 10%, except as noted below, although some countries are having an even greater reciprocal tariff.

  • Eliminating de minimis/section 321 eligibility for Chinese goods.

• Updates to the Harmonized Tariff Schedule included in the White Houses' Annex 3.

On Mexico & Canada

Goods from Canada and Mexico are exempt from the IEEPA Reciprocal tariffs until such time as the IEEPA Border is terminated or suspended, at which time only USMCA qualifying goods will be exempt from IEEPA Reciprocal tariffs and non-USMCA goods will be subject to a 12% IEEPA Reciprocal tariff.

Modification Situations to Tariffs (Tariff Increases or Decreases):

• INCREASE: If a country retaliates against US goods as a result of these tariffs, the President may increase or expand the scope of the tariffs.

• DECREASE: If a country remedies the non-reciprocal trade arrangements, the President my decrease or limit the scope of the tariffs.

On Tariff Exemptions

April 2nd List of Automotive Parts Subject to Section 232 Tariffs

Exceptions: Products Excluded from Additional IEEPA Reciprocal Tariff

Goods exempted under 50 U.S.C. 1702 (Goods that are for personal use, donations of food, clothing and medicine intended to relieve human suffering, merely informational materials, etc.).

The following products subject to existing 232 tariffs are exempt:

• Steel and derivatives

• Aluminum and derivatives

• Autos/auto parts

The following products, and any others listed in Annex II are exempted:

• Copper

• Pharmaceuticals

• Semiconductors,

• Lumber

• Certain critical minerals

• Energy and energy products

On Cars & Automotive

232 Autos and Auto Part Annex Released

The full proclamation with the Annex was released today.

• Autos: Effective 12:01 a.m. ET, April 3, 25% tariffs shall apply to certain autos and light trucks.

• Parts: Effective 12:01 a.m. ET, May 3, 25% tariffs shall apply to auto parts, defined as automobile parts including engines and engine parts, transmissions and powertrain parts, and electrical components, and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks classified under the HTS provisions enumerated in subdivision (g) of the Annex.

On Duty Drawback

There is no express prohibition to claiming duty drawback on these tariffs.

Additions to Tarrifed Items

Bureau of Industry and Security added two items to its Aluminum Derivatives List today which will be subject to the 25% tariff effective 12:01 a.m. ET, April 4.

The products are:

• Beer, classified in HTSUS 2203.00.00; and

• Empty aluminum cans classified in HTSUS 7612.90.10

Additional Resources:

• National Customs Brokers & Forwarders Association of America's Website

• White House Annex 1 - Additional Country-Specific Reciprocal Tariffs

• White House Annex 2 - Commodities Excluded from Tariffs

• White House Annex 3 - Updates to HS Codes

• The subreddit's sidebar links were updated

4/10/2025 Update: New Guidance from US Customs & Border Protection on Reciprocal Tariffs

This update provides new guidance on additional tariffs for imported goods following three recent Executive Orders (April 2, 8, and 9, 2025) concerning reciprocal tariffs to address trade deficits and foreign retaliation.

Key Updates:

• Imports from China (including Hong Kong and Macau):

• Effective April 10, 2025, at 12:01 a.m. ET

• Subject to a 125% additional ad valorem duty

• Classified under HTSUS 9903.01.63

• Exceptions are listed in prior CSMS #64680374.

Imports from all other countries (excluding China, Hong Kong, and Macau):

• Also effective April 10, 2025

• Subject to a 10% additional ad valorem duty

• Classified under HTSUS 9903.01.25

• Excludes products listed in HTSUS 9903.01.26–9903.01.34.

Suspension of Country-Specific Rates: Rates effective April 9, 2025, are now suspended.