Historical reciprocal tariff for PK-origin goods

A “historical reciprocal tariff for PK-origin goods” is a trade measure that applied, or may have applied, to goods whose country of origin was identified by the code “PK” (commonly Pakistan). “Reciprocal” generally means the measure was designed in response to trading conditions or duties associated with another country. “IEEPA” refers to the International Emergency Economic Powers Act, the legal authority used for certain presidential trade and economic measures.

For an importer, this type of measure may create an additional duty separate from the product’s normal HTSUS tariff classification. Because it is labeled historical, do not assume it applies to current entries: check the measure’s effective period, entry date rules, current status, product scope, exclusions, and any required reporting or payment instructions in official sources. Customs origin, not merely the shipping location, generally determines whether country-specific treatment is relevant.

What to check

• Confirm the product’s country of origin under U.S. customs rules and determine whether “PK” is the applicable country code; do not rely only on the export or ship-from country.
• Review the complete HTSUS classification and the measure’s product scope, including any covered headings, statistical suffixes, exclusions, or special exceptions.
• Match the measure’s effective period and entry-date requirements to the date the goods entered, were withdrawn from warehouse, or were otherwise subject to entry.
• Check whether the measure is current, historical, suspended, amended, or replaced, and verify the applicable Chapter 99 reporting instructions and additional-duty treatment.
• Ask a customs broker or trade attorney to review uncertain origin, classification, exclusions, duty stacking, or entries that may require correction or refund action.