Historical reciprocal tariff for GB-origin goods

A historical reciprocal tariff is an additional U.S. import measure that was designed to respond to the trade treatment applied by another country. “GB-origin goods” generally refers to goods whose country of origin is Great Britain—the United Kingdom, excluding Northern Ireland in some customs data contexts. The professional term “country of origin” means where the product was produced or substantially transformed, not necessarily where it was shipped from or where the seller is located.

“IEEPA” stands for the International Emergency Economic Powers Act, a U.S. law that can authorize import-related restrictions or additional duties under specified national-emergency authorities. A measure labeled historical may no longer be active, may apply only to earlier entries, or may be retained for reference. An importer should therefore verify the measure’s status, effective period, and entry requirements in the official tariff data before relying on it. If applicable, it can affect landed cost, customs entry filing, duty payment, and recordkeeping.

What to check

• Confirm the measure’s current status and effective period in the official tariff schedule or government notice; do not assume a historical measure still applies.
• Determine the product’s legal country of origin using the substantial-transformation rules, and distinguish origin from export country, ship-from location, and seller location.
• Check the complete tariff classification, including the applicable HTSUS subheading and any special tariff-program or additional-duty provisions.
• Review the entry date and any listed exclusions, product descriptions, quota rules, or documentation requirements that may control whether the measure applies.
• Ask a licensed customs broker or trade specialist to review uncertain origin, classification, or IEEPA applicability before filing entries.