US : Modification to Reciprocal Tariff Rate and Decreased Duties as Applied to Low-Value Imports from China (including Hong Kong) Effective from 14 May 2025

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref. :EIC 111/3
 EIC 111/3/13

13 May 2025
(Last updated on 22 May 2025)

Dear Sirs,

Further to Commercial Information Circulars (CICs) No. 309/2025 and No. 310/2025 dated 3 April 2025, No. 327/2025 dated 9 April 2025, No. 345/2025 dated 10 April 2025, No. 346/2025 dated 11 April 2025, No. 351/2025 dated 14 April 2025, No. 387/2025 dated 28 April 2025 and No. 414/2025 dated 12 May 2025 on US’ reciprocal tariff and duties as applied to low-value imports from China (including Hong Kong), the US President on 12 May 2025 signed an executive order (a) modifying reciprocal tariff rate for articles of China (including articles of Hong Kong) to 10% effective from 14 May 2025; and (b) decreasing the de minimis tariff for products of China (including products of Hong Kong) starting 14 May 2025.

DETAILS

2.On 2 April 2025, the US President signed an executive order imposing reciprocal tariff on all imports from all trading partners. All articles imported into the customs territory of the US shall be subject to an additional ad valorem rate of duty of 10% on 5 April 2025 and all articles from specified trading partners imported into the customs territory of the US shall be subject to the specified country-specific ad valorem rates of duty on 9 April 2025. On the same date, the US President also signed an executive order announcing that duty-free de minimis treatment shall no longer be available for products of China (which include products of Hong Kong) on 2 May 2025 and such imported merchandise shall be subject to additional duties.

3.Subsequently, on 8 and 9 April 2025, the US President signed two executive orders modifying reciprocal tariff rates of trading partners and updating the additional duties as applied to low-value imports from China (including Hong Kong) starting 2 May 2025. Among others, the reciprocal tariff for articles of China (including articles of Hong Kong) is amended to 125% effective from 10 April 2025. As for the de minimis tariff for products of China (including products of Hong Kong), all relevant postal items containing goods that are sent through the international postal network that are valued at or under US$800 and that would otherwise qualify for the de minimis exemption are subject to a duty rate of either 120% of their value or a tariff of US$100 per item on 2 May 2025 (increasing to US$200 per item on 1 June 2025). On 12 May 2025, the US and China issued a joint statement on US-China economic and trade meeting in Geneva. The parties commit to take actions by 14 May 2025 as specified in the joint statement.

4.On 12 May 2025, the US President signed an executive order announcing -

1. modification of reciprocal tariff rate for articles of China (including articles of Hong Kong) to 10% effective from 14 May 2025. Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption from 14 May 2025, all articles imported into the customs territory of the US from China including Hong Kong shall be subject to the reciprocal tariff of an additional ad valorem rate of duty of 10% subject to all applicable exceptions specified. This ad valorem rate of duty of 10% reflects (i) the modification of the application of the additional ad valorem rate of duty on articles of China (including articles of Hong Kong) set forth in Executive Order 14257 (i.e. 34%), by suspending 24 percentage points of that rate for an initial period of 90 days, and the retention of the remaining ad valorem rate of 10% on those articles pursuant to the terms of said order; and (ii) the removal of the modified additional ad valorem rates of duty on those articles imposed by Executive Order 14259 (i.e. 84%) and Executive Order 14266 (i.e. 125%); and
2. de minimis tariff decrease for products of China (including products of Hong Kong) starting 14 May 2025. Effective from 14 May 2025, all relevant postal items containing goods that are sent through the international postal network that are valued at or under US$800 and that would otherwise qualify for the de minimis exemption are subject to a decreased duty rate of either 54% of their value or a tariff of US$100 per item that has been in effect since 2 May 2025. The tariff increase to US$200 per item contemplated effective from 1 June 2025 has been deleted.

5.For further details, please refer to the US President’s executive order, the US Customs and Border Protection (CBP)’s messages and Federal Register (FR) notice:

The US President’s executive order
https://www.whitehouse.gov/presidential-actions/2025/05/modifying-reciprocal-tariff-rates-to-reflect-discussions-with-the-peoples-republic-of-china/    

US CBP’s Cargo Systems Messaging Service Message - Guidance - Modifying Reciprocal Tariff Rate for China
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3e044d9?wgt_ref=USDHSCBP_WIDGET_2 

US CBP’s Cargo Systems Messaging Service Message - Update to Guidance: Federal Register Notice Published on De Minimis Requirements Per Executive Order 14256 and Guidance for Carriers Transporting International Mail
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3e045a7?wgt_ref=USDHSCBP_WIDGET_2 

FR notice
https://www.govinfo.gov/content/pkg/FR-2025-05-21/pdf/2025-09297.pdf

6.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.