Reciprocal Import Tariffs

Please note that this is an evolving situation and the information below may be subject to change or clarification at any time.

On April 5, 2025, President Trump implemented reciprocal tariffs for many countries. The additional tariffs are being assessed in addition to any other applicable duties, fees, taxes, exactions, or charges and will remain in place until the president determines that “the underlying conditions described [in the EO] are satisfied, resolved, or mitigated.”

On July 31, 2025, President Trump issued an executive order modifying the reciprocal tariff rates, effective August 7, 2025. Products from countries listed in Annex I of the executive order will be subject to country-specific tariff rates. Products from countries not listed in Annex I will be subject to a 10 percent tariff. This executive order also contains a new enforcement mechanism to address transshipment. If CBP finds a product was transshipped, the shipment will be subject to a 40% duty instead of the normal duty for that country, as well as possible fines and penalties.

On September 5, 2025, President Trump further modified the scope of these tariffs and allowed for reductions of reciprocal and Section 232 tariffs on imports from countries that conclude trade agreements with the U.S. Read more here.

New! On November 4, 2025 the Administration published an Executive Order announcing that the 10 percent additional tariff imposed on imports from China will remain at 10 percent until 12:01 a.m. EST on Nov. 10, 2026. This tariff had been scheduled to increase to 34 percent as of Nov. 10, 2025. This extends reductions previously announced May 12, 2025, and August 11, 2025. Prior to May 12, 2025, tariffs on China had been 125% (see here and here for more information).

ST&R offers a three-pronged approach to avoiding, mitigating, and/or recovering these and other tariffs. For more information on which of these strategies might be most effective for your business, please contact ST&R.

IEEPA Tariff Lawsuits

New! The U.S. Supreme Court heard oral arguments in the case on November 5, 2025. Read more in Trade Report. The IEEPA tariffs will continue to be collected for the present time.

Previously, the Court of Appeals for the Federal Circuit affirmed on August 29, 2025 the Court of International Trade's May 28, 2025 decision that the tariffs President Trump has imposed under the authority of the International Emergency Economic Powers Act are unlawful. However, It is critical for importers affected by any of the IEEPA tariffs to monitor the liquidation of entries on which such tariffs were paid so that protests may be timely filed. ST&R has years of experience helping importers file protests to preserve and protect their rights to refunds if the tariffs are ultimately ruled unlawful. Read our liquidation guidance here. For more information, please contact us at tariffs@strtrade.com.

Country Exemptions

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

Trade Framework Agreements

See the documents related to all post-reciprocal tariff trade agreements here.

Exclusions

The additional tariffs will apply only to the non-U.S. content of a subject article provided that at least 20 percent of the article’s value is U.S.-originating. “U.S. content” refers to the value of an article attributable to the components produced entirely, or substantially transformed in, the U.S. The EO authorizes CBP to require the collection of such information and documentation regarding an imported article, including with the entry filing, as is necessary to enable it to ascertain and verify (1) the value of the U.S. content of an article and (2) whether an article is substantially finished in the U.S.

The EO excludes the following from the additional tariffs.

all articles encompassed by 50 USC 1702(b) (e.g., communications, donations, and informational materials)
all articles and derivatives of steel and aluminum already subject to Section 232 duties
all automobiles and automotive parts already subject to Section 232 duties
copper, pharmaceuticals, semiconductors, lumber articles, certain critical minerals, and energy and energy products
all articles from a trading partner subject to Column 2 duty rates
all articles that may become subject to duties pursuant to future Section 232 actions
New 9/8/25! bullion-related articles
New 9/8/25! certain critical minerals and pharmaceutical products subject to pending Section 232 investigations
New 11/13/25! a number of agricultural products not grown or produced in sufficient quantites in the U.S.

An April 11 presidential memorandum specified that the exception for semiconductors applies to products properly classified in the following HTSUS headings and subheadings: 8471, 8473.30, 8486, 8517.13.00, 8517.62.00, 8523.51.00, 8524, 8528.52.00, 8541.10.00, 8541.21.00, 8541.29.00, 8541.30.00, 8541.49.10, 8541.49.70, 8541.49.80, 8541.49.95, 8541.51.00, 8541.59.00, 8541.90.00, and 8542.Such products include smartphones, laptop computers, semiconductor manufacturing equipment, memory chips, flat panel displays, etc.