CBP issues guidance on reciprocal tariffs effective August 7, 2025

U.S. Customs and Border Protection (CBP) has issued Guidance on the revised reciprocal tariffs announced on July 31, 2025 and effective August 7, 2025. This provides for new HTSUS Chapter 99 provisions and tariff rates for 70 countries plus all of the countries of the European Union.

The new provisions are effective at 12:01 a. m. EDT on August 7, 2025. A delayed effective date is established for goods in transit, meaning loaded onto a vessel at the port of loading and in transit on the final mode of transport prior to entry into the United States before 12:01 a.m. EDT on August 7, 2025, AND (2) entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. EDT on August 7, 2025, and before 12:01 a.m. EDT on October 5, 2025. Such goods remain subject to the 10% ad valorem reciprocal tariff under heading 9903.01.25.

Exemptions apply for goods of Canada and Mexico (both subject to duties under other IEEPA provisions), although a special Chapter 99 number is required to claim the exemption. Other exemptions include articles subject to Column 2 duty rates, certain donations, informational materials, and articles previously excluded under prior reciprocal tariff notices.

Articles actually paying duties under Section 232 (steel, aluminum, copper, and their derivatives; autos and light trucks and parts) are exempt, although any portion of such products that is excluded from Section 232 will be subject to the appropriate reciprocal tariff.

Articles in which at least 20% of the value is U. S. originating are exempt from the reciprocal tariff on the U. S. value, although the remaining value of the article is subject to the reciprocal tariff. Strict reporting requirements apply.

Most articles making a proper claim for classification in a Chapter 98 provision are exempt, except for articles subject to the African Growth and Opportunity Act and the Caribbean Basin Trade Partnership Act, as well as articles classified in subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and 9802.00.80.

Entries filed under Temporary Import Bond provisions must report the appropriate reciprocal tariff number and bond for that amount.

A special rule is provided for articles from the European Union. Such articles having a Column 1 duty rate less than 15% are subject to a 15% reciprocal duty calculated so that the sum of the Column 1/General duty rate and the reciprocal tariff shall be 15 percent. Articles having a Column 1 duty rate 15% or more will be subject only to that rate, with a reciprocal tariff rate of 0%. For articles from all other countries, the reciprocal tariff is cumulative with any applicable Column 1 duty rate.

A special additional transshipment duty rate of 40% is established for any goods transshipped to evade applicable IEEPA Reciprocal duties. Any other applicable or appropriate fine or penalty, and any other duties, fees, taxes, extractions, or charges applicable to goods of the country of origin, may also be charged.

Goods of China, including Hong Kong and Macau, continue to be subject to the 10% reciprocal tariff under heading 9903.01.25 and not covered by this Guidance.

The Guidance includes instructions on the proper sequence for claiming and reporting all applicable HTSUS provisions.

The applicable tariff provisions and duty rates are set forth in Annex 1 and Annex 2 of the July 31 Executive Order.