The U.S. government is introducing “reciprocal tariffs” on imported goods, and these will roll out in three key stages:
Phase 1 – Universal Tariff Effective April 5, 2025
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Start Time: 12:01 a.m. Eastern Daylight Time (EDT), April 5, 2025.
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Tariff Rate: A 10% tariff will be applied to most imported goods entering the U.S.
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Applies To: Most countries and most products, except those specifically excluded.
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Exemptions:
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Goods already in transit (loaded before April 5 at 12:01 a.m.) are not subject to the tariff.
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Products already under Section 232 tariffs (like steel, aluminum, autos, and parts) are excluded.
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Certain critical goods like pharmaceuticals, semiconductors, copper, lumber, and energy products are also exempt.
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Imports from Canada and Mexico under the USMCA are exempt. Non-USMCA imports from these countries are still subject to previous tariffs (e.g., 25% for most goods, 10% for Canadian potash and energy).
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Phase 2 – Country-Specific Tariffs Effective April 9, 2025
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Start Time: 12:01 a.m. EDT, April 9, 2025.
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The universal 10% tariff will be replaced by higher, country-specific rates for certain nations the U.S. considers to have unfair trade imbalances.
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Goods in transit before this date are again exempt from the new rates.
Phase 3 – Full Enforcement Begins May 27, 2025
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Start Time: 12:01 a.m. EDT, May 27, 2025.
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This is when U.S. Customs and Border Protection (CBP) will begin fully enforcing reciprocal tariffs across all entry points.
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From this date forward, all imports must comply with the correct tariff classification, and there will be no leniency or grace periods.
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Foreign Trade Zones (FTZs): Goods admitted into FTZs after May 27 must be assigned privileged foreign status, which locks in the tariff rate at the time of admission.
How to Comply
Importers must use the proper tariff codes when filing with CBP:
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HTSUS 9903.01.25 for the 10% universal tariff.
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HTSUS 9903.01.26 for exempt USMCA goods from Canada.
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Ensure documentation proves goods were in transit before key dates if claiming an exemption.
Bottom Line: Importers will first see the 10% tariff on most goods starting April 5, with higher tariffs for select countries taking over on April 9, and strict enforcement of all rules beginning May 27, 2025. Planning around these dates is critical to avoid unexpected duty costs.
For detailed information see:
CSMS # 64680374 - GUIDANCE – Reciprocal Tariffs, April 5 and April 9, 2025, Effective Dates
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