24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : EIC 111/3
EIC 111/3/13
3 April 2025
(Last updated on 9 April 2025)
Dear Sirs,
The US President signed on 2 April 2025 an executive order imposing a reciprocal tariff of an additional ad valorem duty of 10% on all imports from all trading partners with effect from 5 April 2025. The additional ad valorem duty shall increase for specific trading partners to respective individualised reciprocal higher tariff with effect from 9 April 2025, and articles of China (including articles of Hong Kong) will be subject to a higher additional ad valorem rate of duty of 34%.
2.On 2 April 2025, the US President invoked his authority under the International Emergency Economic Powers Act of 1977 to address the national emergency posed by the large and persistent trade deficit and signed an executive order imposing a reciprocal tariff of an additional ad valorem duty on all imports from all trading partners. Except as otherwise provided in this order, all articles imported into the customs territory of the US shall be subject to an additional ad valorem rate of duty of 10%. Such rates of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on 5 April 2025. Furthermore, all articles from trading partners enumerated in Annex I to this order imported into the customs territory of the US shall be subject to the country-specific ad valorem rates of duty specified in Annex I to this order. Such rates of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption on 9 April 2025, except as otherwise specified in this order. Among others, articles of China (including articles of Hong Kong) will be subject to a higher additional ad valorem rate of duty of 34%. The rates of duty established by this order are in addition to any other duties, fees, taxes, exactions, or charges applicable to such imported articles, except as otherwise specified in this order, including those set out below.
3.Goods set forth in Annex II to this order shall not be subject to the ad valorem rates of duty under this order. Such include all articles and derivatives of steel and aluminium as well as all automobiles and automotive parts subject to the duties imposed pursuant to section 232 of the Trade Expansion Act of 1962; other products enumerated in Annex II to this order, including copper, pharmaceuticals, semiconductors, lumber articles, certain critical minerals, and energy and energy products; and all articles that may become subject to duties pursuant to future actions under section 232 of the Trade Expansion Act of 1962.
4.Furthermore, the ad valorem rates of duty set forth in this order shall apply only to the non-US content of a subject article, provided at least 20% of the value of the subject article is US originating. The Executive Order of 2 April 2025 regarding low-value imports from China is not affected by this order, and all duties and fees with respect to covered articles shall be collected as required and detailed therein.
5.All ad valorem rates of duty imposed by this order or any successor orders with respect to articles of China shall apply equally to articles of Hong Kong.
6.For further details, please refer to the US President’s executive order, the White House’s fact sheet, the US Customs and Border Protection (CBP)’s messages and the Federal Register (FR) notice:
The US President’s executive order (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/
White House’s fact sheet (2 April 2025)
https://www.whitehouse.gov/fact-sheets/2025/04/fact-sheet-president-donald-j-trump-declares-national-emergency-to-increase-our-competitive-edge-protect-our-sovereignty-and-strengthen-our-national-and-economic-security/
US CBP's Cargo Systems Messaging Service Message - Guidance - Reciprocal Tariffs, April 5, 2025 Effective Date
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3da7831?wgt_ref=USDHSCBP_WIDGET_2
US CBP's Cargo Systems Messaging Service Message - Guidance - Reciprocal Tariffs, April 5 and April 9, 2025, Effective Dates
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3daf1b6?wgt_ref=USDHSCBP_WIDGET_2
FR notice
https://www.govinfo.gov/content/pkg/FR-2025-04-07/pdf/2025-06063.pdf
7.For enquiries concerning the content of this circular, please contact us at telephone number 2398 5405.
Yours faithfully,
(Miss Kwany KOU)
for Director-General of Trade and Industry
Note: While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.