Background

The Department of Commerce has issued a notice amending the Harmonized Tariff Schedule of the U.S. to implement the tariff changes the U.S. agreed to as part of a trade framework agreement with Switzerland and Liechtenstein.

These amendments include (1) applying the higher of the U.S.’ most-favored-nation tariff rate or 15 percent (comprised of the MFN tariff and a “reciprocal” tariff) on originating goods of Switzerland and Liechtenstein, and (2) adjusting tariffs on certain articles that are products of Switzerland or Liechtenstein, including certain agricultural goods, unavailable natural resources, aircraft and aircraft parts, and generic pharmaceuticals and their ingredients and chemical precursors (see the annex to this notice for full details).

These changes are effective with respect to goods entered or withdrawn from warehouse for consumption on or after 12:01 a.m. EST on Nov. 14, 2025. The DOC states that to the extent that implementation of this notice requires a refund of duties collected, refunds will be processed pursuant to applicable law and the standard procedures of U.S. Customs and Border Protection.

The DOC notes that if a full trade agreement is not successfully negotiated by March 31, 2026, the U.S. will review and reconsider these changes, as appropriate.

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