Historical reciprocal tariff for MZ-origin goods

A historical reciprocal tariff is an additional U.S. import measure that may apply to goods based on their country of origin, intended to address differences in trade treatment between the United States and another country. “IEEPA” refers to the International Emergency Economic Powers Act, the legal authority commonly associated with certain presidential trade measures. “Historical” generally means the measure or record relates to a past period, so it may not apply to current entries.

This type of measure typically affects U.S. importers of covered goods originating in the named country, rather than merely goods shipped from that country. The importer should distinguish the product’s country of origin from its country of export and review the measure’s scope, effective period, product exclusions, and any additional tariff treatment. The measure may be assessed in addition to the ordinary HTSUS duty and other applicable fees, but the official measure record controls.

What to check

• Confirm the entry date and whether the measure was in force for that period; a historical record may be informational rather than currently applicable.
• Verify the product’s country of origin under applicable origin rules, not just the shipping or export country.
• Compare the product’s complete HTSUS classification with the measure’s covered tariff provisions, exclusions, and any required statistical suffix.
• Check whether the measure is an additional duty or another special tariff treatment, and determine how it interacts with ordinary duty, quotas, trade remedies, and other charges.
• Review the official legal notice and current CBP guidance, and ask a customs broker or trade attorney to confirm treatment when the scope or origin analysis is uncertain.