CBP Publishes Guidance on Reciprocal Tariff Updates Effective August 7, 2025

U.S. Customs and Border Protection (CBP) has released updated tariff measures tied to Executive Order 14257, expanding reciprocal duties on imported goods from designated countries. Effective August 7, 2025, at 12:01 a.m. EDT, products from countries listed in Annex I of the order will be subject to additional tariffs under HTSUS codes 9903.02.02 through 9903.02.71.

What’s Affected:
Imported goods from countries listed in Annex I are now subject to reciprocal tariffs under HTSUS codes 9903.02.02 through 9903.02.71.

Effective Date:
August 7, 2025, at 12:01 a.m. EDT

Applicability:
Applies to goods from countries identified in Annex I of EO 14257—excluding those that meet specified exceptions—entered for consumption or withdrawn from warehouse for consumption on or after August 7, 2025, at 12:01 a.m. EDT.

 EU-Specific Tariff Adjustments:

• If the Column 1 duty is 15% or more: No additional duty applies (HTSUS 9903.02.19).
• If the Column 1 duty is less than 15%: Total duty is increased to 15% (HTSUS 9903.02.20).

China (including Macau and Hong Kong):

• The 10% tariff under HTSUS 9903.01.25 remains unchanged.

 Exemptions:

• In-Transit Shipments:
  Goods from any country that were:
  • Loaded onto a vessel and in transit on the final mode of transport prior to U.S. entry before August 7, 2025, at 12:01 a.m. EDT; and
  • Entered for consumption, or withdrawn from warehouse for consumption, on or after August 7, 2025, at 12:01 a.m. EDT, and before October 5, 2025, at 12:01 a.m. EDT.
• Canada (under USMCA):
  Duty-free Canadian goods under USMCA, and those qualifying under subchapter XXIII of Chapter 98 and subchapter XXII of Chapter 99 of the HTSUS.
• Mexico (under USMCA):
  Duty-free Mexican goods under USMCA, and those qualifying under subchapter XXIII of Chapter 98 and subchapter XXII of Chapter 99 of the HTSUS.
• Goods from Column 2 countries identified in General Note 3(b): Belarus, Cuba, North Korea, and Russia.
• Humanitarian donations
• Informational materials
  Publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact discs, CD-ROMs, artworks, and news wire feeds.
• Products listed in Annex II and Annex III of EO 14257
• Specific goods subject to Section 232 actions:
  Articles of iron and steel (and their parts), aluminum and its derivatives, passenger vehicles (sedans, SUVs, minivans, cargo vans), light trucks and their parts, and semi-finished or high-use copper products—only if properly classified under tariff codes tied to Section 232 and listed in EO 14257.
• Goods with at least 20% U.S. content:
  Only the non-U.S. portion is subject to the reciprocal tariff.
• Certain items eligible under Section 232 or Chapter 98 provisions

Transshipment:
If CBP determines that goods were transshipped to evade IEEPA Reciprocal duties, a 40% additional duty will apply. CBP may direct the importer to file a corrected entry using HTSUS code 9903.02.01 or assess the duty at the time of liquidation. This 40% duty is in addition to any other applicable duties, taxes, fees, penalties, or charges based on the actual country of origin.

To view the full CBP Guidance, visit CSMS # 65829726