Toronto, August 1, 2025
US President Donald Trump’s revised Reciprocal Tariffs (refer to Annex 1 reproduced below) go into effect 7 days after the date of the Executive Order of July 31st – i.e. on August 7th, at 12:01 a.m. Eastern Daylight Time (EDT).
Any goods entering the United States from foreign trading partners not listed in Annex I of this order will face an additional 10% ad valorem rate of duty under Executive Order 14257, as amended, unless a specific exception is stated. This duty applies to goods entered or withdrawn for consumption starting at 12:01 a.m. EDT, 7 days after the date of this order.
Please note the following additional information:
- Brazil:
- Additional 40% tariff, that is separate from the IEEPA – RECIP, total IEEPA duty on Brazil goods is now 50%
- This is also separate from the 301 Investigation that started on July 18th
- Tariffs go into effect 7-days after the date of the Executive Order, i.e. August 7th
- This includes an exclusion for goods that are already laden onboard the final vessel enroute to the US, and the exclusion lasts until October 5th
- Canada (not included in Annex I):
- 35% on all non-CUSMA/USMCA qualifying goods
- Mexico (not included in Annex I):
- Reciprocal tariff paused for 90 days
All Reciprocal Tariff rates are added on top of existing tariffs, except for the European Union, whose total tariff (regular plus Reciprocal) is capped at 15%.
Transshipment: If US Customs and Border Protection (CBP) determines that a product was transshipped to avoid paying duties under Section 2 of this order, it will face:
(i) a 40% additional tariff instead of the usual rate for that country,
(ii) any other applicable fines or penalties (such as under 19 U.S.C. 1592), and
(iii) all regular U.S. duties, fees, and taxes for that country.CBP will not reduce or cancel penalties for transshipped goods, as allowed by law.
Partial Exemptions:
Goods that were loaded onto a vessel and already in transit before 12:01 a.m. EDT, 7 days after this order, and that are entered for consumption or withdrawn from warehouse before 12:01 a.m. EDT on October 5, 2025, will not be subject to the new additional duty. Instead, they will be subject to the previously established duties under Executive Order 14257, as amended.
Annex 1
| Countries and Territories | Reciprocal Tariff, Adjusted |
| Afghanistan | 15% |
| Algeria | 30% |
| Angola | 15% |
| Bangladesh | 20% |
| Bolivia | 15% |
| Bosnia and Herzegovina | 30% |
| Botswana | 15% |
| Brazil | 10% |
| Brunei | 25% |
| Cambodia | 19% |
| Cameroon | 15% |
| Chad | 15% |
| Costa Rica | 15% |
| Côte d`Ivoire | 15% |
| Democratic Republic of the Congo | 15% |
| Ecuador | 15% |
| Equatorial Guinea | 15% |
| European Union: Goods with Column 1 Duty Rate [1] > 15% | 0% |
| European Union: Goods with Column 1 Duty Rate < 15% | 15% minus Column 1 Duty Rate |
| Falkland Islands | 10% |
| Fiji | 15% |
| Ghana | 15% |
| Guyana | 15% |
| Iceland | 15% |
| India | 25% |
| Indonesia | 19% |
| Iraq | 35% |
| Israel | 15% |
| Japan | 15% |
| Jordan | 15% |
| Kazakhstan | 25% |
| Laos | 40% |
| Lesotho | 15% |
| Libya | 30% |
| Liechtenstein | 15% |
| Madagascar | 15% |
| Malawi | 15% |
| Malaysia | 19% |
| Mauritius | 15% |
| Moldova | 25% |
| Mozambique | 15% |
| Myanmar (Burma) | 40% |
| Namibia | 15% |
| Nauru | 15% |
| New Zealand | 15% |
| Nicaragua | 18% |
| Nigeria | 15% |
| North Macedonia | 15% |
| Norway | 15% |
| Pakistan | 19% |
| Papua New Guinea | 15% |
| Philippines | 19% |
| Serbia | 35% |
| South Africa | 30% |
| South Korea | 15% |
| Sri Lanka | 20% |
| Switzerland | 39% |
| Syria | 41% |
| Taiwan | 20% |
| Thailand | 19% |
| Trinidad and Tobago | 15% |
| Tunisia | 25% |
| Turkey | 15% |
| Uganda | 15% |
| United Kingdom | 10% |
| Vanuatu | 15% |
| Venezuela | 15% |
| Vietnam | 20% |
| Zambia | 15% |
| Zimbabwe | 15% |
For more information, please call Brian Rowe, Director – Customs Compliance & Regulatory Affairs at (905) 882-4880, ext. 1213.
