Historical reciprocal tariff for GB-origin goods

A historical reciprocal tariff is an additional U.S. import measure tied to the exporting country’s treatment of U.S. goods. “Reciprocal” generally means the measure was designed to respond to trade barriers or other unequal market-access conditions, rather than being based only on the product itself. “IEEPA” refers to the International Emergency Economic Powers Act, the legal authority under which certain measures may be imposed or administered.

The measure typically affects goods determined to be of GB (Great Britain) origin when they are imported into the United States, subject to the scope and exclusions stated in the official measure. It may be collected in addition to the ordinary customs duty, so an importer must review the product’s tariff classification, country of origin, entry date, and any applicable exclusions or preference program. The importer of record is generally responsible for making the entry information and duties accurate; a customs broker can help with classification and eligibility questions.

What to check

• Confirm that “GB” means the relevant country-of-origin designation in the official measure, and determine the product’s non-preferential country of origin under U.S. customs rules.
• Read the measure’s scope, exclusions, and definitions; do not assume every product from that origin is covered or that a similar product is excluded.
• Verify the product’s Harmonized Tariff Schedule (HTSUS) classification and check whether the measure is reported through a separate tariff provision or other entry instruction.
• Check the entry date and official implementation or termination information, especially for entries made during a historical period or corrected after entry.
• Ask a customs broker or trade professional to review uncertain origin, classification, exclusions, and any interaction with a preference program or other trade remedy.