International Emergency Economic Powers Act (IEEPA) Frequently Asked Questions

U.S. content is determined solely by the physical characteristics of the good.

According to CSMS #64680374 – GUIDANCE: Reciprocal Tariffs (April 5 and April 9, 2025, and referencing tariff provision 9903.01.34:

• “For articles in which at least 20% of the value of the article is U.S.-originating, the value of the article is of U.S. origin will not be subject to the reciprocal tariff. The reciprocal tariff will be assessed on the non-U.S. content.”
• “For articles that have a U.S. content of at least 20% and are subject to 9903.01.34, the article must be broken into two entry summary lines to accurately report and pay the applicable rate of duty. The first line will include the U.S. content, while the second line will include the non-U.S. content.”

No, only the portion of the product with inputs of U.S. origin is exempt from the additional duties. The non-U.S. content remains subject to the reciprocal tariff. This is explained in Annex III to April 2, 2025, Executive Order and reinforced by CSMS #64680374.

Headings 9903.01.22, 9903.01.12, 9903.01.03, and 9903.01.31 describe informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact discs, CD ROMs, artworks, and news wire feeds.

Goods properly classified under the following headings and subheadings of the HTSUS may qualify for the exception under 9903.01.22, 9903.01.12, 9903.01.03, and 9903.01.31: Chapter 49; goods provided for in headings 3704, 3705, 3706, 5807, 8310, and 9701 through 9705, inclusive; goods provided for in subheadings 6307.90.30, 6307.90.85, 8523.80.10, 8523.29, 8523.41, 8523.49, 9405.61, and 9405.69.

"U.S. content" refers to the portion of an article’s customs value, determined under 19 U.S.C. 1401a, attributable to components that are wholly obtained, entirely produced, or substantially transformed in the United States. At least 20% of the total customs value must be of U.S. origin for the content to qualify under 9903.01.34. The exemption applies only to the U.S. portion; the remaining non-U.S. content remains subject to duties under headings 9903.01.25, 9903.01.35, 9903.01.39, and 9903.01.43 – 9903.01.76.

The determining date is the date the goods are entered for consumption or withdrawn from warehouse for consumption. For further information, please refer to the regulations on Time of Entry in 19 CFR 141.68. Further information is available in the Duty Rate Date Matrix Hierarchy documented in the ACE CATAIR Entry Summary Create/Update:

The date is chosen from those reported (or those determined by CBP), in the following order:

When Entry Type 06 (FTZ) and the merchandise has be claimed as P (Privileged Foreign Status):

• 41-Record Privileged FTZ Merchandise Filing Date (if accepted without condition)

When a 'quota' Entry Type (i.e., 02 (Consumption - Quota/Visa), 07 (Consumption - AD/CVD + Quota/Visa), 12 (Informal - Quota/Visa), 32 (Warehouse Withdrawal - Quota), or 38 (Warehouse Withdrawal - Quota & AD/CVD),

• Entry Date (as determined by CBP)
• 11-Record Estimated Entry Date (if accepted without condition)
• Release Date (as determined by CBP)
• Preliminary Statement Print Date (if accepted without condition)
• 20-Record Estimated Date of Arrival (if accepted without condition, ONLY if later than EDI Received Date)
• EDI Received Date (i.e., the "system date"; when no other date available)

Otherwise,

• 20-Record In-Bond/In-Transit Date (if accepted without condition)
• Entry Date (as determined by CBP)
• 11-Record Estimated Entry Date (if accepted without condition)
• Release Date (as determined by CBP)
• Preliminary Statement Print Date (if accepted without condition)
• 20-Record Estimated Date of Arrival (if accepted without condition, ONLY if later than EDI Received Date)
• EDI Received Date (i.e., the "system date"; when no other date available)

Pursuant to 19 CFR 141.68, the time of entry under ID will be the time the entry summary is filed in proper form. The entry summary must be filed within 10 working days after release. Please see CSMS # 63419911 - Immediate Delivery - End of Year Authorization 2024 for more details.

Duties are due on the date of the withdrawal from warehouse for consumption (entry type 31/32/34/38). Please see eCFR :: 19 CFR Part 144 -- Warehouse and Rewarehouse Entries and Withdrawals and eCFR :: 19 CFR Part 141.68 -- Time of entry for more information.

Such articles will be subject, upon entry for consumption, to the duties imposed by the Executive Order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone.

The additional ad valorem duty is assessed on consumption entries. TIB importations are not consumption entries, and therefore the additional ad valorem duty will not be assessed on goods that qualify for TIB entry. The bond for TIB entries, with limited exceptions, shall be in an amount equal to two times the estimated duties, including fees, determined at the time of entry per 19 C.F.R. § 10.31(f).

Merchandise entered for immediate transportation shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation, subject to the requirements specified in 19 CFR 141.69(b):

Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation.

If merchandise is entered for immediate transportation in accordance with 19 CFR 141.69(b) prior to IEEPA tariff implementation date, then it is not subject to the additional ad valorem duty.

CBP cannot speak to future actions regarding tariffs.

To ensure you see all the up-to-date information it is recommended that you follow the White House Presidential Actions webpage and the Federal Register, published daily. Make sure you are registered for CBP's Cargo Systems Messaging Service to register to receive CSMS messages via email regarding news, updates, and technical information on ACE.

For the most current information regarding de minimis questions, please refer to the E-Commerce FAQ page on the U.S. Customs and Border Protection website: E-Commerce Frequently Asked Questions.

Please see both the April 4, 2025 CSMS message, #64649265 and the April 8, 2025 CSMS messages, #64680374 for information regarding HTS reporting order.

The reciprocal tariffs do apply to the goods of countries for which a Free Trade Agreement exists. Presently, articles the product of Canada and Mexico, including those that qualify for USMCA, are exempt from the reciprocal tariffs.

Please review CSMS# 64018403 for the updated entry summary order of reporting. Please contact your Client Representative if you continue to experience errors with the entry summary.

Applicability of In Transit Provisions for Reciprocal Duties Under IEEPA

This table provides guidance for entries that qualify for the in-transit provision under Reciprocal Tariffs, which applies to vessels only. The importer is responsible for confirming a shipment qualifies for the in-transit provisions. Please refer to the most recent guidance provided by CBP as tariff rates are subject to change.

This table provides additional guidance concerning applicability of the in-transit provisions. The in-transit provisions for reciprocal tariffs only apply to the vessel mode of transportation; they do not apply to other modes of transportation such as air, rail, truck, etc. As defined in 19 U.S.C. 1401 and 19 CFR 4.0, vessel includes every description of water craft or other contrivance used or capable of being used as a means of transportation on water, but does not include aircraft. The in-transit provisions do not apply when the shipment begins by vessel and then arrives in the United States using a different final mode of transportation, often referred to as transloading. For information on the use of feeder vessels, please refer to the FAQ below.

For entries transported other than by vessel that were filed using HTS 9903.01.28, filers should take immediate action to correct such entries, as necessary, as soon as possible. For those entries that have been filed with CBP erroneously using HTS 9903.01.28, importers should correct the entry summary by filing a post summary correction.

Guidance is available through the Cargo Systems Messaging Service (CSMS). CSMS postings are available here.

ANSWER – SCENARIO A: Prior to the cutoff date for the reciprocal tariff in-transit provision, U.S. bound cargo is loaded onto a vessel destined for the U.S. En route to the U.S., this vessel stops at foreign ports to load/offload other cargo, or refuel, but the U.S. bound cargo remains onboard. This vessel arrives at a U.S. port of entry to unload the U.S. bound cargo and make entry.

The cargo in this scenario does qualify for the exception from reciprocal tariffs pursuant to the in-transit provision because prior to the cutoff date, the U.S. bound cargo was laden onto a vessel destined for the U.S. upon departure from the original port of loading and was never unladen or transferred onto another vessel.

Consequently, this vessel constitutes the “final mode of transit” for the laden goods.

ANSWER – SCENARIO B: Prior to the cutoff date for the reciprocal tariff in-transit provision, U.S. bound cargo is loaded onto a vessel destined for a foreign port prior to shipment to the U.S. At this foreign port, after the cutoff date, the U.S. bound cargo is transferred onto a different vessel that is destined for the U.S. This new vessel then arrives at a U.S. port of entry to unload the U.S. bound cargo and make entry.

The cargo in this scenario does not qualify for the in-transit exception for reciprocal tariffs because the U.S. bound cargo was laden onto a vessel destined for the U.S. after the cutoff date irrespective of when it departed from the original port of lading; it was thus not loaded onto a vessel that was the final mode of transit prior to the cutoff date for the reciprocal tariff in-transit exception.

Yes, reciprocal tariffs apply to goods eligible under any preferential trade program listed in General Note 3(c)(i), regardless of whether a claim is made under a specific Special Program Indicator (SPI) or Chapter 98 or 99 provision. Since the Haiti HOPE program is an amendment to Caribbean Basin Economic Recovery Act (CBERA)/Caribbean Basin Trade Partnership Act (CBTPA) – which is listed in GN 3(c)(i) – such goods are subject to the reciprocal tariff, including the 10% duty.

Yes, goods imported from U.S. territories, also known as insular possessions, of the United States (specifically the U.S. Virgin Islands, Guam, American Samoa, Wake Island, Midway Islands, and Johnston Atoll) are subject to the duties imposed by Executive Order 14257, as further amended, unless exempt. In accordance with General Note 3(a)(iv) of the HTSUS, goods that qualify as a product of an insular possession are exempt from such duties.

All goods provided for in the HTSUS and imported into the customs territory of the United States from outside thereof are subject to duty unless exempt as prescribed in the HTSUS. Insular possessions of the United States, other than Puerto Rico, are outside of the customs territory of the United States. Accordingly, goods imported from these insular possessions are subject to duty, including the duties imposed by the Executive Order, unless exempt. Pursuant to General Note 3(a)(iv) of the HTSUS, goods that qualify as a product of an insular possession are exempt from duty. 

Subject to the specific requirements in General Note 3(a)(iv) of the HTSUS, the following goods qualify as a product of an insular possession: goods that are the growth or product of an insular possession; goods that are manufactured or produced in an insular possession from certain materials; and, goods that were previously imported into the United States with duties paid, shipped to the insular possession, and returned.

Yes, a product that is country of origin China that does not qualify for an exemption under 9903.01.28 or 9903.01.30 - 9903.01.33, regardless of whether it qualifies for USMCA, is subject to the reciprocal tariff, and must report 9903.01.25/+10%.

Goods with country of origin China, Hong Kong, or Macau may be eligible for IEEPA Reciprocal exclusions under 9903.01.28 and 9903.01.30 - 9903.01.33.  Goods of China, Hong Kong and Macau that are not eligible for one of the exclusions must report 9903.01.25 and pay the additional 10%.  Please see the descriptions in the Harmonized Tariff Schedule of the United States to determine applicability of exclusions. 

The products that were added to the exception list under the April 11, 2025, Presidential Memorandum, Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as Amended are additions to Annex II. All listed HTS numbers in Annex II fall under the exception 9903.01.32. Please see Chapter 99 of the Harmonized Tariff Schedule of the United States for the full description.

Please find annex links for Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits – The White House below: 

• Annex-I.pdf – Alphabetical list of country specific IEEPA Reciprocal tariff rates
• Annex-II.pdf – List of excluded products from IEEPA Reciprocal tariffs
• Annex-III.pdf – Chapter 99 modifications for IEEPA Reciprocal tariffs

Exception 9903.01.26 is applicable to goods of Canada and exception 9903.01.27 is applicable to goods of Mexico.  

9903.01.26: Articles the product of Canada, including those products of Canada entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS.  Articles properly classified in 9903.01.10 through 9903.01.15 should declare a secondary classification under 9903.01.26 in order to be excepted from the reciprocal tariff.

9903.01.27: Articles the product of Mexico, including those products of Mexico entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS.  Articles properly classified in 9903.01.01 through 9903.01.05 should declare a secondary classification under 9903.01.27 in order to be excepted from the reciprocal tariff.

The text above can be found in CSMS # 64649265 - GUIDANCE – Reciprocal Tariffs, April 5, 2025 Effective Date.

Yes, goods of country of origin China entered for consumption or withdrawn from warehouse for consumption on the following dates are subject to the IEEPA Reciprocal tariff rates identified below.

• April 5, 2025 - April 8, 2025 - 9903.01.25/additional 10% is applicable.
• April 9, 2025 - 9903.01.63/additional 84% is applicable.
• April 10, 2025 - May 13, 2025 - 9903.01.63/additional 125% is applicable
• May 14, 2025 - 9903.01.25/additional 10% is applicable

Exceptions may be applicable.

No, goods subject to Section 232 tariffs are excepted from IEEPA Reciprocal tariffs under exception 9903.01.33.

For IEEPA Reciprocal tariffs, currently every country is subject to 10% ad valorem duty unless one of the exceptions is applicable.

The IEEPA Reciprocal tariffs are in addition to Column 1 duties and IEEPA/Canada tariffs under EO# 14231, as amended, the IEEPA Mexico tariffs under EO #14232, as amended, and the IEEPA China tariffs under EO# 14228, as amended. Section 301 and Antidumping and Countervailing duties may be applicable as well. 

Effective on or after March 7, 2025, goods entered for consumption or withdrawn from warehouse for consumption from Canada or Mexico that qualify for the USMCA preference are not subject to the additional tariffs under the IEEPA. The rules that govern whether a product qualifies for USMCA preference are found in General Note 11 of the Harmonized Tariff Schedule of the United States (HTSUS). However, goods entered for consumption or withdrawn from warehouse for consumption from Canada or Mexico between March 4, 2025 and March 6, 2025 are subject to the additional tariffs under IEEPA. CBP is not able to refund the additional duties under the IEEPA paid during that timeframe inasmuch as the tariffs were in effect during that time.

Please see eCFR :: 19 CFR Part 102 -- Rules of Origin for determination of country of origin marking. When determining the country of origin for purposes of applying the additional duties under the IEEPA, the substantial transformation analysis would be applicable.

The additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24 applies in addition to all other applicable duties (including Section 301 duties), taxes, fees, exactions, and charges. Even if goods are subject to an exclusion from Section 301 duties, if they are classified in HTSUS heading 9903.01.20 or 9903.01.24, they are subject to the additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24.