Updates to U.S. reciprocal tariffs

Update published April 14, 2025

On April 11, 2025, The White House clarified the exceptions for semiconductors on reciprocal tariffs under Executive Order 14257, which was initially issued on April 2, 2025. The specific provisions excluded from the tariffs fall under the following Harmonized Tariff Schedule of the United States (HTSUS) headings and subheadings:

• 8471
• 847330
• 8486
• 85171300
• 85176200
• 85235100
• 8524
• 85285200
• 85411000
• 85412100
• 85412900
• 85413000
• 85414910
• 85414970
• 85414980
• 85414995
• 85415100
• 85415900
• 85419000
• 8542

Importers are encouraged to update any entries previously filed to request a refund for tariffs collected on these semiconductor products after April 5, 2025.

Published April 10, 2025

On April 9, 2025, the White House announced a 90-day pause on the increase of reciprocal tariffs.

• 90-day pause on the increase of reciprocal tariffs.
• Tariffs remain at 10% for all countries except China.
• For China, tariffs will be raised to 125% (reciprocal) + 20% (IEEPA).

Effective April 10, 2025, the De Minimis tariff Increase from China extends the previous executive orders aimed at addressing trade imbalances and national security concerns. The key changes are:

• Section 2(c)(i): Ad valorem duty rate increased from 90% to 120%.
• Section 2(c)(ii): Per postal item duty increased from $75 to $100, effective from May 2, 2025, to June 1, 2025.
• Section 2(c)(ii): Per postal item duty further increased from $150 to $200, effective from June 1, 2025.

Published April 3, 2025

The U.S. government has announced new reciprocal tariffs. In an executive order issued on April 2, 2025, the White House outlined a phased implementation of these tariffs, which will apply to imports from all countries. These tariffs will be applied in two phases:

• April 5, 2025, at 12:01 AM ET – A 10% tariff on all imported goods from all countries.
• April 9, 2025, at 12:01 AM ET – An additional country-specific tariff rate, as detailed in Annex l of the executive order.

How these tariffs work

These new tariffs are in addition to any existing tariffs imposed under previous trade measures. This means that products already subject to duties—such as those under Section 301 (China tariffs) or Section 201 (safeguard tariffs on specific goods like solar panels and washing machines)—will now also face the new reciprocal tariffs unless specifically exempted. (Source: executive order, Section 3c – and may include other sections)

Exceptions to the tariffs

There are exceptions for goods from any countries if previously loaded onto a vessel, see exceptions noted in Annex III. Additionally, certain goods of above sections will not be subject to these additional tariffs. Highlights include:

• Articles protected under 50 U.S.C. 1702(b).
• Steel and aluminum products already subject to Section 232 tariffs under the Trade Expansion Act of 1962.
• Automobiles and automotive parts covered by previous Section 232 duties.
• Specific exempted goods, including copper, pharmaceuticals, semiconductors, lumber, critical minerals, and energy products (see Annex II for full details).
• Goods from trading partners listed in Column 2 of the Harmonized Tariff Schedule of the United States (HTSUS).
• Future products that may be subject to duties under Section 232.

List of countries with reciprocal tariffs
List of goods not subject to the additional tariffs

Impact on trade with Canada and Mexico

Trade with Canada and Mexico remains subject to IEEPA orders, meaning:

• USMCA-compliant goods will continue to be tariff-free (0%).
• Non-USMCA-compliant goods will maintain a 25% tariff.
• Non-USMCA-compliant energy and potash will be subject to a 10% tariff.

Elimination of China’s de minimis treatment

On April 2, 2025, the White House signed an executive order terminating Section 301 low value de minimis treatment for imports from China and Hong Kong, effective May 2, 2025, at 12:01 EDT.

Imported goods sent through means other than the international postal network that are valued at or under $800 and that would otherwise qualify for the de minimis exemption will be subject to all applicable duties, which shall be paid in accordance with applicable entry and payment procedures.

All relevant postal items containing goods that are sent through the international postal network that are valued at or under $800 and that would otherwise qualify for the de minimis exemption are subject to a duty rate of either 30% of their value or $25 per item (increasing to $50 per item after June 1, 2025). This is in lieu of any other duties, including those imposed by prior Orders.

Resources

For more details on the rationale behind these measures, refer to:

• White House Executive Order on Reciprocal Tariffs
• White House Fact Sheet
• Country rates
• 2025 National Trade Estimate Report on Foreign Trade Barriers
• IEEPA orders
• USMCA

Should you have any questions or concerns, please reach out to your local DSV representative.