Goods Must Enter by May 27 to Qualify for Reciprocal Tariff In-Transit Exemption
An exemption from reciprocal tariffs for goods in transit on the tariffs’ effective dates of April 5 and April 9 will only apply to goods entered before May 27, CBP said in a CSMS message providing additional guidance on the tariffs.
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CBP reiterated that goods that avoid the 10% reciprocal tariffs that took effect April 5 should be filed under tariff subheading 9903.01.28. Goods that are in transit by April 9 and avoid higher country-specific reciprocal tariffs that begin that date should be filed under the subheading for the 10% tariffs, which is 9903.01.25.
“To prevent importers from abusing the exceptions for goods that were in transit before April 5, 2025 or April 9, 2025, as applicable, CBP will permit heading 9903.01.28, or heading 9903.01.25 for products of countries covered by headings 9903.01.43 – 9903.01.76, as applicable, to be declared only for goods that are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. EDT on May 27, 2025, after which time the exceptions would no longer realistically apply due to the passage of time,” CBP said.
The guidance echoes language in the executive order that says goods must be loaded and in transit by April 5 or April 9 to qualify for the in-transit exemptions. That’s a departure from previously issued IEEPA tariff executive orders on Canada, Mexico and China, which say goods must be loaded or in transit.