Historical reciprocal tariff for CR-origin goods

A historical reciprocal tariff is an additional import measure that may have applied to goods from CR, meaning Costa Rica, under the International Emergency Economic Powers Act (IEEPA). “Reciprocal” generally refers to a measure designed to respond to trade treatment involving the exporting country. “Historical” signals that the record concerns a past measure or period, so it should not be treated as a currently collectible charge without checking the official status and effective dates.

The measure typically affects goods entered into the United States that meet the relevant country-of-origin rules and fall within the listed Harmonized Tariff Schedule of the United States (HTSUS) provisions or product descriptions. It matters because an additional duty can change the landed cost and may require correct entry reporting, documentation, and review of exclusions, exceptions, or liquidation status. The importer of record remains responsible for accurate classification, origin, and duty treatment; a customs broker can help with technical judgments.

What to check

• Confirm whether the measure is active, historical, suspended, or otherwise no longer applicable by checking the official notice and current Customs and Border Protection (CBP) instructions.
• Verify the product’s HTSUS classification and read the measure’s scope, including any listed tariff provisions, product descriptions, exclusions, and exceptions.
• Document the country of origin using the applicable substantial-transformation analysis; do not rely solely on the shipping point or the seller’s location.
• Check the entry date, entry type, and liquidation or protest status to determine whether the measure could affect a past entry or refund claim.
• Ask a customs broker or trade counsel to review uncertain classification, origin, IEEPA applicability, or reconciliation and post-entry correction options.