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U.S. CBP guidance on reciprocal tariffs with April 5 effective date

Guidance applies to the actions that are effective on April 5, 2025

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April 4, 2025

U.S. Customs and Border Protection (CBP) today released guidance regarding the implementation of additional duties on imported merchandise as mandated by an April 2 executive order aimed at addressing trade deficits (read TradeNewsFlash).

Importers are required to report a Chapter 99 secondary classification for these tariffs, with specific exceptions outlined for certain countries and conditions. The additional duty rates apply to most imported goods, with exceptions for goods from Canada, Mexico, and other specified categories. The guidance details reporting requirements, including the proper sequence for Harmonized Tariff Schedule of the United States (HTSUS) numbers and the handling of U.S. content in imported articles.

Today’s guidance applies to the actions that are effective on April 5, 2025.  CBP will issue separate guidance for the actions that are effective on April 9, 2025. 

For more information, contact a professional with KPMG Trade & Customs services:

Andrew Siciliano
Partner, U.S. & Global Practice Leader

E: asiciliano@kpmg.com

Doug Zuvich
Partner

E: dzuvich@kpmg.com

Irina Vaysfeld
Principal

E: ivaysfeld@kpmg.com

John L. McLoughlin
Principal

E: jlmcloughlin@kpmg.com

Luis (Lou) Abad
Principal

E: labad@kpmg.com

George Zaharatos
Principal

E: gzaharatos@kpmg.com

Christopher Young
Principal

E: christopheryoung@kpmg.com

Amie Ahanchian
Principal

E: aahanchian@kpmg.com

Gisele Belotto
Principal

E: gbelotto@kpmg.com

Steve Brotherton
Principal

E: sbrotherton@kpmg.com

Jessica Libby
Principal

E: jlibby@kpmg.com

Dawn Olesky
Principal

E: dolesky@pmg.com

Frances Xing
Principal

E: francesxing@kpmg.com

 

 

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