Historical reciprocal tariff for PH-origin goods

A historical reciprocal tariff is an additional U.S. import measure that was designed to address differences between U.S. and foreign trade treatment. “PH-origin” means the goods are treated as products of the Philippines under U.S. country-of-origin rules—not merely goods shipped from the Philippines. “IEEPA” refers to the International Emergency Economic Powers Act, the legal authority used for certain trade-related actions.

This type of measure typically affects importers of covered Philippine-origin merchandise during the period in which the measure applied. It may be separate from ordinary customs duty and may be reported as an additional tariff line or other duty-related reporting requirement. The importer should verify the measure’s scope, exclusions, effective period, and interaction with the product’s Harmonized Tariff Schedule (HTSUS) classification using current official guidance and, when needed, a customs broker or trade attorney.

What to check

• Confirm the product’s country of origin under U.S. origin rules; do not rely only on the shipping location.
• Review the exact HTSUS provision and any measure-specific tariff lines, product exclusions, and filing instructions.
• Check whether the import entry date falls within the measure’s effective period and whether later amendments or termination notices apply.
• Determine whether the measure is additional to ordinary duty, preferential treatment, or other trade remedies, and avoid assuming one measure replaces another.
• Keep supporting records for classification, origin, valuation, and any exclusion claim; seek broker or legal advice for uncertain cases.