Historical reciprocal tariff for VU-origin goods

A historical reciprocal tariff is an additional U.S. import measure associated with goods from a specified country—in this case, VU—and based on the International Emergency Economic Powers Act (IEEPA). “Reciprocal” generally refers to a policy intended to respond to trade barriers or unequal treatment affecting U.S. goods. “Historical” indicates that the measure is being shown for past periods or as a record of a prior measure, not that it necessarily applies to a current entry.

The measure typically affects a U.S. importer’s entry when the goods meet the relevant country-of-origin and product-scope rules. The tariff classification, or HTSUS subheading, helps identify the product, while origin determines whether the country-specific measure applies. An importer should verify the measure’s status, effective period, scope, and any exclusions in official sources before determining duty liability. Because IEEPA measures can involve detailed legal instructions, broker or customs counsel review may be appropriate.

What to check

• Confirm whether the measure is historical only or applies during the entry date being reviewed.
• Verify the goods’ country of origin using applicable origin rules; the shipping country alone may not control.
• Check the complete HTSUS classification and any additional Chapter 99 reporting instructions associated with the measure.
• Read the measure’s scope, exclusions, product descriptions, and applicable exceptions against the commercial product and documentation.
• Ask a licensed customs broker or trade counsel to review uncertain classification, origin, or IEEPA applicability.