Historical reciprocal tariff for MM-origin goods

A “historical reciprocal tariff for MM-origin goods” is a trade measure that applied, during a past period, to goods whose country of origin was identified by the code “MM.” In U.S. tariff data, “MM” generally refers to Myanmar (also called Burma). “Reciprocal tariff” describes an additional import charge intended to respond to the tariff or trade treatment associated with another country. “IEEPA” identifies the legal authority—the International Emergency Economic Powers Act—under which the measure was administered.

For an importer, “historical” is important: it indicates that the measure belongs to a prior period and does not by itself show that the charge applies to a shipment today. The importer must determine the product’s tariff classification, country of origin, entry date, and the measure’s effective and termination status. The measure may be an additional duty layered on top of ordinary customs duty, so the applicable rules should be checked carefully, preferably with a customs broker or trade professional when the facts are uncertain.

What to check

• Confirm whether the measure was in force for the shipment’s entry date; do not rely on the word “historical” alone.
• Verify the product’s Harmonized Tariff Schedule (HTS) classification and check whether the measure covers that classification or a broader product description.
• Determine the goods’ country of origin under U.S. origin rules; the export country, seller location, or shipping route may not establish origin.
• Check whether the reciprocal tariff is an additional duty and whether other trade measures, exclusions, or special programs affect how duties are combined.
• Keep supporting records—commercial invoices, production and sourcing documents, classification analysis, and origin evidence—and ask a broker or qualified trade adviser to review uncertain cases.