Historical reciprocal tariff for IQ-origin goods

A “historical reciprocal tariff for IQ-origin goods” is a trade measure associated with goods whose country of origin is Iraq (“IQ” is the country code) and a reciprocal-tariff policy. “Historical” usually means the measure is kept as a record of a measure that applied during an earlier period, rather than necessarily being a current charge. IEEPA refers to the International Emergency Economic Powers Act, a U.S. law that can provide authority for certain import-related actions during a declared national emergency.

This type of measure typically affects U.S. importers bringing covered Iraqi-origin merchandise into the United States. The charge, if applicable, is generally determined by the product’s tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), its country of origin, and the relevant entry or effective period. It matters because an additional duty or other requirement may apply beyond the ordinary HTSUS duty, and because origin is based on customs rules—not simply the shipping location or the seller’s address.

What to check

• Confirm whether the record is historical or currently applicable by checking the measure’s effective period and the latest official instructions.
• Verify the product’s HTSUS classification; do not rely only on a commercial product name or supplier description.
• Establish the product’s customs country of origin using the applicable substantial-transformation rules, not merely its export or shipment location.
• Check the measure’s scope, exclusions, quota treatment, and any product-specific notes to determine whether the merchandise is covered.
• Review current U.S. Customs and Border Protection guidance or consult a licensed customs broker before filing an entry when classification, origin, or IEEPA treatment is uncertain.