Historical reciprocal tariff for IQ-origin goods

A “historical reciprocal tariff for IQ-origin goods” is a past U.S. trade measure associated with Iraq (country code IQ). “Reciprocal” generally means the measure was designed to respond to trade treatment applied to U.S. goods, while “IEEPA” identifies the legal authority: the International Emergency Economic Powers Act. The measure may have imposed an additional duty or other import requirement on covered goods during the period it was in effect.

It typically affects U.S. importers bringing goods whose country of origin is Iraq, when the goods, entry timing, and tariff classification fall within the measure’s scope. It matters because this type of measure can be separate from the ordinary customs duty under the Harmonized Tariff Schedule of the United States (HTSUS). An importer should verify whether the measure is historical, whether it applies to the relevant entry date, and whether an exclusion, exception, or special filing rule applies. Country of origin is determined under customs origin rules and is not necessarily the same as the shipping location.

What to check

• Confirm the product’s country of origin under U.S. Customs and Border Protection rules, rather than relying only on the country of export or the shipping address.
• Check the measure’s official scope, effective period, and any exclusions or exceptions against the specific entry date and product description.
• Review the complete HTSUS classification, including any additional tariff or statistical provisions, with a customs broker or qualified classification specialist.
• Determine whether the measure is an additional duty, a quota, a reporting requirement, or another remedy, and identify the correct entry-summary reporting instructions.
• Keep commercial invoices, bills of materials, production records, and origin documentation that support the classification and Iraq-origin determination.