Key points of the guidance include:

• Application of Additional Duty Rates: Imported goods from countries identified in Annex I of the EO, unless exempted, are subject to Harmonized Tariff Schedule of the United States (HTSUS) classifications 9903.02.02 – 9903.02.71 and associated reciprocal tariffs for entries made on or after 12:01 a.m. EDT on August 7, 2025.

• European Union Specifics:
• For goods of the European Union with a Column 1/General duty rate greater than or equal to 15 percent, the reciprocal tariff is zero, and the entry must be filed under heading 9903.02.19.
• For goods of the European Union with a Column 1/General duty rate less than 15 percent, the sum of the Column 1/General duty rate and the reciprocal tariff must equal 15 percent, and the entry must be filed under heading 9903.02.20.

• China Tariffs Unchanged: The July 31, 2025, EO does not alter EO 14298, meaning goods from China, including Hong Kong and Macau, continue to be subject to a 10% reciprocal tariff under heading 9903.01.25.

• Exemptions: Several HTSUS classifications are exempt from these additional ad valorem duties. These include:
• In-Transit Goods: Articles loaded onto a vessel and in transit before August 7, 2025, and entered before October 5, 2025, are subject to a 10% ad valorem reciprocal tariff under heading 9903.01.25.
• Articles from Canada (9903.01.26) and Mexico (9903.01.27), including those under the United States-Mexico-Canada Agreement (USMCA), are exempted if properly classified.
• Articles from Column 2 rate countries (Belarus, Cuba, North Korea, Russia) are exempt under 9903.01.29.
• Donations for humanitarian relief (9903.01.30) and informational materials (9903.01.31) are also exempt.
• Specific enumerated HTSUS classifications detailed in subdivision (v)(iii) of U.S. note 2 to subchapter III of chapter 99 (9903.01.32).
• Certain Section 232 action articles like iron, steel, aluminum, vehicles, and copper products (9903.01.33).
• For articles with at least 20% U.S. originating value (9903.01.34), the reciprocal tariff will only be assessed on the non-U.S. content.

• Chapter 98 Provisions: The additional duties generally do not apply to goods properly claimed under Chapter 98 of the HTSUS, with specific exceptions. The duties do apply to goods claimed under AGOA, United States-Caribbean Basin Trade Partnership Act, other Free Trade Agreements (Subchapters XIX, XX, XXII), and subheadings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For Temporary Importation Under Bond (TIB) goods (Subchapter XIII, 9813), the dutiable IEEPA Reciprocal HTSUS Chapter 99 number must be reported, but no payment is required for compliant TIB filings.

• Transshipment: Goods determined to be transshipped to evade duties are subject to an additional ad valorem duty of 40 percent, which will be collected by CBP.

• HTSUS Reporting Sequence: When multiple HTSUS numbers are involved, the duty must be appropriately associated with the correct HTSUS, and duties across several numbers should not be combined. For articles with at least 20% U.S. content (9903.01.34), the article must be split into two entry summary lines: one for U.S. content and one for non-U.S. content, with the reciprocal tariff applied only to the non-U.S. content.
• The required reporting sequence is: Chapter 98, followed by Chapter 99 for additional duties (specifically trade remedies like Section 301, IEEPA Fentanyl, IEEPA Reciprocal, Section 232 or 201 duties/quotas), then Chapter 99 for replacement duties or other uses, other quotas, and finally the Chapter 1-97 commodity tariff number. The entered value is typically reported on the Chapter 1-97 number.

The original Customs Announcement may be found here.

The July 31, 2025 Executive Order Annex I & II may be found here.