Source: U.S. Customs and Border Protection
Date: 7th August 2025

Streamlining trade: a unified 15% duty rule for EU imports.

As of August 7, 2025, the United States is enforcing updated reciprocal tariffs on goods imported from the European Union, per the Executive Order issued on July 31. Under this policy, if an EU-origin product already carries a U.S. “Column 1” duty of 15% or higher, no additional reciprocal tariff applies, and such goods should be reported using HTSUS heading 9903.02.19. Conversely, if the existing duty is below 15%, the tariff is adjusted upward to a combined total of 15%, filed under HTSUS heading 9903.02.20.

Importantly, items that were loaded and en route before August 7 but enter the U.S. before October 5, 2025, qualify for the prior 10% reciprocal tariff, using HTSUS heading 9903.01.25. This grace period was introduced to accommodate goods already in transit under the old tariff framework.

This policy reflects a broader U.S. trade approach deployed under the International Emergency Economic Powers Act (IEEPA), allowing dynamic tariff adjustments to align with national economic and security interests. While it simplifies duties for EU imports, it also underscores strategic flexibility in U.S. trade enforcement.

New Tariff Conditions – Effective August 7, 2025:

• Applies to countries listed in Annex I (with some exemptions).
• Reciprocal tariff/duty for EU shipments is 15%.
• If the base duty (Column 1) < 15%, the reciprocal ad valorem duty brings total to 15%.
• If the base duty ≥ 15%, then no additional reciprocal tariff applies (0%).

Exemptions from Reciprocal Tariffs:

• • 9903.01.25 – In-transit goods before August 7.
  • 9903.01.26 / .27 – Goods from Canada / Mexico under USMCA.
  • 9903.01.29 – Goods from Belarus, Cuba, North Korea, Russia.
  • 9903.01.30 – Humanitarian donations.
  • 9903.01.31 – Informational materials.
  • 9903.01.32 – Items covered under EO 14257 and supporting documents.
  • 9903.01.33 – Section 232 items (steel, aluminum, copper, vehicles, etc.).
  • 9903.01.34 – Goods with ≥20% U.S. content (reciprocal tariff applies only to non-U.S. content)

Note: Most Chapter 98 entries are exempt, except Subchapters XIX, XX, XXII, and specific 9802 subheadings.

Transshipment Penalty:

• • Goods determined by CBP to be transshipped to evade IEEPA tariffs will be subject to:
    – An additional 40% ad valorem duty.
    – All standard duties and applicable penalties.

Note: Official CBP guidance on transshipment criteria is pending.