On August 25, 2025, U.S. Customs and Border Protection (CBP), provided guidance on the additional 25% IEEPA tariff on articles from origin India, which takes effect August 27, 2025. The guidance is issued pursuant to the International Emergency Economic Powers Act (IEEPA) and set forth in Executive Order (EO) 14329, titled “Addressing Threats to the United States by the Government of the Russian Federation”.
Key points of the guidance include:
Application of Additional Duty Rate (9903.01.84): All imports of articles that are products of India entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 27, 2025, will be subject to an ad valorem rate of 25%, unless exempted. This duty is in addition to the current 25% IEEPA Reciprocal tariff on articles of India origin, as well as all other applicable duties, taxes & fees.
Exemptions:
- In-Transit Goods (9903.01.85): Articles the products of India that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time on August 27, 2025; and (2) are entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on September 17, 2025.
- EO 14257 Annex II (9903.01.86): Articles the product of India, identified in Annex II of Executive Order 14257, as amended by Presidential Memorandum, “Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as amended” issued April 11, 2025.
- Articles subject to Section 232 tariffs (9903.01.87)
- Donations (9903.01.88) for humanitarian relief and informational materials (9903.01.89)
- Chapter 98 Provisions
FTZ: Articles admitted to an FTZ after 12:01 a.m. EDT on Aug. 27, 2025, must be admitted as privileged foreign status.
Duty Drawback: Drawback is available
CBP CSMS # 66027027 – Guidance may be found here.
If you have any questions, please contact our Compliance Team or your JSC account supervisor.
