(Based on CBP Guidance – Updated December 18, 2025)
The U.S. government has implemented new and expanded tariffs in 2025 under the International Emergency Economic Powers Act (IEEPA) and Section 232.
Below is a plain-language breakdown of what applies, when it applies, and to whom.
🚫 De Minimis: What Changed
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As of August 29, 2025, de minimis duty-free entry is no longer available for goods from any country.
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All low-value shipments are now subject to applicable duties.
🌍 Reciprocal Tariffs (IEEPA)
Global Overview
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10% to 41% tariffs apply to imports from 95 countries
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10% tariff applies to the remaining countries
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Certain agricultural products are exempt
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Some tariffs may be eligible for drawback
🌎 Country-Specific Highlights
🇨🇳 China & Hong Kong
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10% tariff on all goods
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Additional 10% reciprocal tariff
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Effective November 10, 2025
🇨🇦 Canada
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35% tariff on most goods
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10% on energy and potash
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USMCA-originating goods exempt
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Effective August 1, 2025
🇲🇽 Mexico
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25% tariff on most goods
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10% on potash
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USMCA-originating goods exempt
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Effective March 7, 2025
🇧🇷 Brazil
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40% tariff on non-exempt goods
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Additional 10% reciprocal tariff
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Some agricultural exemptions
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Effective November 13, 2025
🇮🇳 India (Russian Oil-Related)
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25% tariff on non-exempt goods
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Additional 25% reciprocal tariff
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Agricultural exemptions apply
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Effective August 27, 2025
🏗️ Section 232 Product Tariffs (All Countries)
| Product Category | Tariff Rate | Effective Date |
|---|---|---|
| Steel (incl. derivatives) | 50% | June 4, 2025 |
| Aluminum (incl. derivatives) | 50% (Russia: 200%) | June 4, 2025 |
| Copper products | 50% | August 1, 2025 |
| Timber & lumber | 10%–25% | October 14, 2025 |
| Passenger vehicles & auto parts | 25% | May 3, 2025 |
| Medium & heavy-duty vehicles | 10%–25% | November 1, 2025 |
✈️ Special Agreements & Exemptions
🇪🇺 European Union
- Most goods: Higher of MFN or 15%
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Autos & auto parts: Higher of MFN or 15%
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Civil aircraft exempt from steel, aluminum, copper, and reciprocal tariffs
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Generic pharmaceuticals & unavailable natural resources exempt from reciprocal duties
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Timber/lumber duty added October 14, 2025
🇯🇵 Japan
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Most goods: Higher of MFN or 15%
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Autos & parts: Higher of MFN or 15%
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Civil aircraft exempt
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Timber/lumber duty added October 14, 2025
🇬🇧 United Kingdom
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Autos: 7.5% for first 100,000 vehicles
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Steel & aluminum: 25%
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Civil aircraft exempt
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Timber/lumber duty added October 14, 2025
🇨🇭 Switzerland & 🇱🇮 Liechtenstein
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Higher of MFN or 15%
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Civil aircraft, generic pharmaceuticals, and unavailable natural resources exempt from reciprocal tariffs
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Effective November 14, 2025
🔁 How Tariffs Interact (“Unstacking” – Simplified)
Some tariffs do not stack on top of each other:
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Vehicles subject to Section 232 are not subject to copper, timber, or reciprocal tariffs
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Steel/aluminum/timber tariffs override certain reciprocal tariffs
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Copper tariffs override reciprocal tariffs
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Products with mixed metal content may still face multiple Section 232 tariffs
🧭 Why This Matters
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Tariffs now affect nearly all imports, regardless of value
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Supply chains, pricing, and sourcing decisions are directly impacted
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Trade agreements can significantly change duty exposure
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Compliance and cost planning are more important than ever
Source:
This simplified overview is based on CBP Publication No. 5117-0825, updated December 18, 2025, issued by CBP Office of Trade – Trade Remedies