Historical reciprocal tariff for NI-origin goods

A “historical reciprocal tariff for NI-origin goods” is an archived or past trade measure associated with goods whose country of origin is Northern Ireland (NI). “Reciprocal” generally describes an additional import charge intended to respond to another country’s trade treatment, while “IEEPA” refers to the International Emergency Economic Powers Act, a US authority that can be used for certain trade-related actions during a declared national emergency.

This type of measure typically matters to US importers, customs brokers, and sellers bringing covered NI-origin products into the United States during the period when the measure applied. “Historical” is important: it indicates that the record may describe a past measure rather than a charge currently due. The importer must still verify the relevant entry date, product classification, country-of-origin determination, and whether the measure was active, suspended, replaced, or otherwise modified for that entry.

What to check

• Confirm whether “historical” means the measure is no longer active for the entry you are reviewing; check the official current measure record and entry-date rules.
• Verify the product’s tariff classification, including the applicable Harmonized Tariff Schedule (HTS) subheading, rather than relying only on a product description.
• Document the country of origin under US customs rules; origin is generally based on where the goods were produced or underwent the required substantial transformation, not simply where they were shipped from.
• Check whether the measure covers the specific product, origin, entry type, and any listed exclusions or exceptions, and determine whether it is an additional duty or another import requirement.
• Ask a licensed customs broker or trade specialist to review ambiguous origin, classification, or IEEPA applicability before filing the entry.