Historical reciprocal tariff for PH-origin goods

A historical reciprocal tariff is an additional U.S. import measure that was designed to respond to tariff or trade-treatment differences involving goods from the Philippines. “Reciprocal” refers to the policy approach of comparing treatment applied to U.S. goods with treatment applied to goods from the exporting country. “IEEPA” refers to the International Emergency Economic Powers Act, the legal authority identified for the measure. The measure title describes its policy and legal basis; it does not by itself tell you the applicable duty rate or whether the measure is currently in effect.

The measure typically affects U.S. importers of merchandise that qualifies as Philippine-origin under the applicable rules of origin and that falls within the covered tariff classifications. It matters because an affected product may have a duty in addition to its normal “column 1” or other applicable customs duty. Importers should verify the product’s HTSUS classification, country of origin, entry date, and any exclusions or suspension instructions. When the result is unclear, a licensed customs broker or trade attorney can help assess the measure and filing requirements.

What to check

• Confirm the product’s correct HTSUS classification using its material, function, and form; do not rely only on a supplier’s code.
• Verify Philippine country of origin under the applicable substantial-transformation rules, rather than treating the shipping country as origin.
• Check the official measure text and current implementation instructions for the measure’s scope, effective status, exclusions, and any required reporting or additional tariff provision.
• Review the entry date and applicable customs treatment, including whether the goods qualify for a separate preference program or other exemption and whether that treatment overrides the measure.
• Keep documents supporting classification, origin, valuation, and any exclusion claim; ask a customs broker or trade counsel to review uncertain cases.