In a Cargo Systems Messaging Service (CSMS) bulletin published on August 4, 2025, U.S. Customs and Border Protection (CBP) provided updated guidance on the International Emergency Economic Powers Act (IEEPA) reciprocal tariffs.

These updates were outlined in Executive Order (EO) 14326, which has an annex of the updated rates for specific countries and territories that range from 10% to 41%.

For the European Union, their reciprocal tariff rates are based off the standard column 1 duty rate in the Harmonized Tariff Schedule. If an imported product has a column 1 duty rate that is higher than 15%, the reciprocal tariff will be 0%. If the product has a column 1 duty rate less than 15%, then the reciprocal tariff rate and column 1 rate shall be a sum of 15%.

The guidance reviews the tariff reporting sequence and a list of exemptions that apply to these goods that include, but are not limited to chapter 98 claims, products imported under USMCA, certain donations, certain informational materials, steel articles, aluminum articles, and products that were loaded onto a vessel on the final mode of transport to the United States prior to August 7, 2025 and arrive before October 5, 2025.

If CBP determines that goods have been “transshipped to evade applicable IEEPA Reciprocal duties” CBP can direct a correction of the entry summary to be filed with an additional 40% duty that “are in addition to any other applicable or appropriate fine or penalty, and any other duties, fees, taxes, extractions, or charges applicable to goods of the country of origin.”

These changes to the IEEPA reciprocal tariffs will apply to goods from countries listed in Annex I in EO 14326 that are entered for consumption or withdrawn from a warehouse for consumption on or after 12:01 a.m. Eastern Daylight Time on August 7, 2025.

CSMS # 65829726 can be found here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3ec7b5e?wgt_ref=USDHSCBP_WIDGET_2

The “Further Modifying the Reciprocal Tariff Rates” EO can be found here:
https://www.whitehouse.gov/presidential-actions/2025/07/further-modifying-the-reciprocal-tariff-rates/#top