Updated Guidance from CBP on reciprocal tariff rates

The U.S. Customs and Border Protection (CBP) has issued new guidance regarding reciprocal tariff rates, effective for goods entered or withdrawn for consumption on or after August 7, 2025. This update, mandated by Executive Order 14257 as amended by EO dated July 31, 2025, introduces additional duties under the International Emergency Economic Powers Act (IEEPA).

Key Changes to Note:

• Who is Impacted: Imports from countries listed in Executive Order Annex I, except for specified exceptions, are subject to new Harmonized Tariff Schedule (HTSUS) headings 9903.02.02 through 9903.02.71.

• European Union Goods:

◦ If a good’s Column 1 duty rate is 15% or higher, the reciprocal tariff is zero (HTSUS 9903.02.19).

◦ If the duty rate is under 15%, the combined duty and reciprocal tariff will equal 15% (HTSUS 9903.02.20).

• China, Hong Kong, Macau: Continue to be subject to a 10% reciprocal tariff under HTSUS 9903.01.25.

• Exemptions: There are detailed exclusions for products from Canada and Mexico, goods in transit prior to the effective date, certain donations, informational materials, specific product categories, and goods with at least 20% U.S.-origin content.

• Transshipment Penalty: CBP will impose an additional 40% duty for goods found to be transshipped to evade these tariffs, on top of all other duties and penalties.

• Filing Requirements: Adherence to specific HTSUS reporting sequences and detailed line reporting is now mandatory.

What You Should Do:

• Review your supply chains and HTS classifications for potential impact.

• Ensure your entry filings meet the new requirements, especially for products with U.S. content or split lines.

• Contact your ACM Logistics team if you are unsure how these changes affect you. We are ready to assist with compliance.

Refer to CBP’s official message or contact us for detailed guidance.