On August 7, a new Annex I of the Executive Order, Further Modifying the Reciprocal Tariff Rates will take effect. The new Annex I modifies many country rates to 15% with only a few countries increasing their rate, and many countries being added to the list.
If a country is listed on Annex I, the associated country rate will replace the 10% baseline rate that has been in effect since April. The only exception is China (including Hong Kong and Macau), the higher rate of 34% is suspended until November 10, 2026.
Here’s a Reciprocal Tariff Tracker to help you keep track of the official rates.
Reciprocal Tariff Tracker
Countries not listed will continue being subject to the 10% baseline reciprocal tariff rate under HTSUS 9903.01.25.
Annex I issued on July 31, 2025 contains the higher reciprocal rates that take effect on August 7, 2025. On September 4, the U.S. and Japan reached a deal for a rate similar to the E.U., which is retroactive to August 7, 2025.
China (including Hong Kong and Macau) 34% rate is paused until November 10, 2026.
*The higher reciprocal rate for China (includes Hong Kong and Macau) is scheduled to go into effect on November 10, 2026.
**European Union countries include: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta and Gozo, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden
*** Japan and the European Union are subject to a 15% total tariff rate which include the general rate of duty and reciprocal tariff, unless the general rate of duty is at least 15%, then the reciprocal rate is zero percent.
Exemptions
The following is a list of exemptions form the reciprocal tariffs.
In-Transit: Articles the product of any country that were (1) loaded onto a vessel at the port of loading and in transit on the final mode of transport prior to entry into the United States before 12:01 a.m. EDT on August 7, 2025, AND (2) are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. EDT on August 7, 2025, and before 12:01 a.m. EDT on October 5, 2025, are subject to the 10% ad valorem reciprocal tariff and should be filed under heading 9903.01.25.
9903.01.26: Articles the product of Canada, including those products of Canada entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS. Articles properly classified in 9903.01.10 through 9903.01.15 should declare a secondary classification under 9903.01.26 to be exempted from the reciprocal tariff.
9903.01.27: Articles the product of Mexico, including those products of Mexico entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS. Articles properly classified in 9903.01.01 through 9903.01.05 should declare a secondary classification under 9903.01.27 in order to be exempted from the reciprocal tariff.
9903.01.29: Articles the product of any Column 2 rate country identified in general note 3(b); Belarus, Cuba, North Korea and Russia.
9903.01.30: Articles that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, provided that the President has not made the determination for an exception from this exemption as provided in subdivision (v)(ii) of note 2 to subchapter III of chapter 99 of the HTSUS.
9903.01.31: Articles that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds.
9903.01.32: Articles of any country, classified in the headings and subheadings enumerated in subdivision (v)(iii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, as identified in Annex II and added to the HTSUS by Annex III of EO 14257, and as further clarified by the April 11, 2025 Presidential Memorandum, “Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as amended.” The only merchandise that is eligible for this exception is that which is properly classified in the HTSUS headings and subheadings listed subdivision (v)(iii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, as added by Annex II of EO 14257 and clarified by the linked Presidential Memorandum.
9903.01.33: [Section 232] Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks, semi-finished copper and intensive copper derivative products, of any country, subject to Section 232 actions, that are properly classified in the HTSUS headings identified subdivision (v)(vi) through (v)(xi) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, as added to the HTSUS by Annex III of EO 14257.
9903.01.34: For articles in which at least 20% of the value of article is U.S. originating, the U.S. content will not be subject to the reciprocal tariff. The reciprocal tariff will be assessed on the non-U.S. content.
Chapter 98: The additional duties imposed by the headings above shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS pursuant to applicable U.S. Customs and Border Protection (CBP) regulations, and whenever CBP agrees that entry under such a provision is appropriate, except for the following instances.
The additional duties imposed by IEEPA Reciprocal tariffs apply to goods for which entry is properly claimed under Subchapter XIX, 9819, for Africa Growth and Opportunity Act (AGOA), Subchapter XX, 9820, for United States-Caribbean Basin Trade Partnership Act, and Subchapter XXII, 9822, for various other Free Trade Agreements. These additional duties also apply to goods for which entry is properly claimed under subheading 9802.00.80, as well as subheadings 9802.00.40, 9802.00.50, and 9802.00.60.
Goods for which entry is properly claimed under Subchapter XIII, 9813, for Temporary Importation Under Bond (TIB), will need to report the dutiable IEEPA Reciprocal HTSUS Chapter 99 number, along with the appropriate 9813 HTSUS number and 1-97 HTSUS number. No payment of the IEEPA duties will be required, as no duties will be assessed for compliant TIB filings. Reporting the IEEPA Chapter 99 number will ensure proper bonding, should the goods not meet the requirements of 9813, HTSUS.
Have Questions? Contact your local NNR Representative.
We will continue to monitor this tariff action and provide updates as they become available.
