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Reciprocal tariffs imposed; 10% baseline effective 5 April

2 April 2025 · written 8 June 2026

On 2 April 2025 President Trump signed Executive Order 14257, “Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits.”12 The order declares a national emergency over the persistent US goods trade deficit and invokes the International Emergency Economic Powers Act, the National Emergencies Act, § 604 of the Trade Act of 1974 (19 U.S.C. § 2483), and § 232 of the Trade Expansion Act of 1962 (19 U.S.C. § 1862).13456 Effective 12:01 a.m. EDT on 5 April 2025, a 10% ad valorem duty applies to imports from all countries except those exempted in Annex II — which carves out goods already subject to Section 232 actions (steel, aluminium, autos), copper, semiconductors, critical minerals, energy products, goods of Canada and Mexico covered by existing IEEPA orders, and humanitarian and informational materials under § 1702(b).1 Effective 9 April 2025, country-specific higher rates apply to a list of major trading partners.1 A companion order, EO 14256, signed the same day, ended de minimis treatment for Chinese- and Hong-Kong-origin merchandise effective 2 May 2025; it is a distinct instrument from EO 14257.7

  1. The order extends the IEEPA tariff approach used in the 1 February 2025 orders — EO 14193 (Canada), EO 14194 (Mexico), and EO 14195 (China) — to a global baseline plus a country-specific schedule.8 Whether IEEPA’s “regulate” verb at 50 U.S.C. § 1702(a)(1)(B) authorises tariffs is the question Paul Hastings LLP and other trade counsel have flagged as the central legal exposure of the new schedule; the question applies to the full new schedule.93

  2. Entries clear at the rate in effect at the time of entry under 19 C.F.R. § 141.69.10 Goods entered for consumption before 12:01 a.m. EDT on 5 April take the prior rate; goods entered on or after that time take the 10% baseline. From 9 April, the country-specific rate applies in addition where listed.

  3. The Secretary of Commerce and the United States Trade Representative, in consultation with Treasury and Homeland Security, are jointly responsible for the country-specific rate calculations referenced in the 13 February reciprocal- trade memorandum.11

Footnotes

  1. White House, “Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits,” Executive Order 14257, 2 April 2025. https://www.whitehouse.gov/presidential-actions/2025/04/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and-persistent-annual-united-states-goods-trade-deficits/ ↩ ↩2 ↩3 ↩4

  2. Executive Order 14257, “Regulating Imports With a Reciprocal Tariff…,” 90 Fed. Reg. 15041 (7 Apr. 2025); FR Doc. 2025-06063. https://www.federalregister.gov/documents/2025/04/07/2025-06063/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and ↩

  3. International Emergency Economic Powers Act, 50 U.S.C. § 1702(a)(1)(B). https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section1702&edition=prelim ↩ ↩2

  4. National Emergencies Act, 50 U.S.C. §§ 1601-1651; operative § 1701 declaration and § 1622 termination. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section1601&edition=prelim ↩

  5. Trade Act of 1974, § 604, 19 U.S.C. § 2483. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2483&edition=prelim ↩

  6. Trade Expansion Act of 1962, § 232, 19 U.S.C. § 1862. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1862&edition=prelim ↩

  7. White House, “Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China as Applied to Low-Value Imports,” Executive Order 14256, 2 April 2025. https://www.federalregister.gov/documents/2025/04/07/2025-06027/further-amendment-to-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of ↩

  8. White House, Executive Orders 14193 (Canada), 14194 (Mexico), and 14195 (China), all signed 1 February 2025; White House fact sheet. https://www.whitehouse.gov/fact-sheets/2025/02/fact-sheet-president-donald-j-trump-imposes-tariffs-on-imports-from-canada-mexico-and-china/ ↩

  9. Paul Hastings LLP, “President Trump Issues Executive Orders Imposing Tariffs on Imported Goods,” client alert, February 2025. https://www.paulhastings.com/insights/client-alerts/president-trump-issues-executive-orders-imposing-tariffs-on-imported-goods ↩

  10. U.S. Customs and Border Protection, 19 C.F.R. § 141.69 (Applicable rates of duty). https://www.ecfr.gov/current/title-19/chapter-I/part-141/subpart-G/section-141.69 ↩

  11. White House, “Reciprocal Trade and Tariffs,” presidential memorandum, 13 February 2025. https://www.whitehouse.gov/presidential-actions/2025/02/reciprocal-trade-and-tariffs/ ↩

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