Historical reciprocal tariff for BR-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—in this case, goods whose country of origin is Brazil (BR). “IEEPA” refers to the International Emergency Economic Powers Act, the legal authority used for certain emergency-related trade actions. This measure type may appear in tariff data as a separate duty or surcharge rather than replacing the product’s normal classification-based duty.

It typically affects U.S. imports that meet the measure’s scope and origin rules, not simply every shipment bought from or routed through Brazil. The importer generally must determine the product’s Harmonized Tariff Schedule (HTSUS) classification, country of origin, and any applicable exclusions or special instructions. It matters because an extra duty can change the landed cost, entry calculations, documentation requirements, and responsibility for correct filing. Whether it applies to a particular entry should be confirmed against current official tariff instructions or with a qualified customs broker.

What to check

• Confirm the product’s HTSUS classification; do not rely only on the supplier’s product description or SKU.
• Verify the customs country of origin under U.S. origin rules, distinguishing origin from the country of export or shipment.
• Check the official measure’s scope, effective status, exclusions, and any required reporting instructions for the entry date.
• Determine whether the measure is an additional duty that must be reported alongside the ordinary HTSUS duty and other applicable fees.
• Keep commercial invoices, production and sourcing records, and origin documentation sufficient to support the classification and origin claimed.