How the April 2025 Baseline 10% Tariff Worked
An April 2025 executive order imposed an additional 10 percent duty on many covered imports entered for consumption from April 5, with product exclusions and an in-transit exception.
Timeline
- April 2, 2025: The White House issued the reciprocal-tariff executive order.
- April 5, 2025 at 12:01 a.m. EDT: The baseline additional 10 percent duty began for covered entries.
- April 9, 2025: The order scheduled separate country-specific rates, which were then altered by later executive actions.
The April 2, 2025 reciprocal-tariff order created an additional 10 percent ad valorem duty for many goods imported into the United States. The baseline rate applied to covered articles entered for consumption, or withdrawn from a customs warehouse for consumption, at or after 12:01 a.m. Eastern time on April 5, 2025. It was added to other applicable duties. [1]
Ad valorem means the duty is calculated as a percentage of the customs value. A covered shipment with a customs value of $10,000 would therefore have a $1,000 charge from this additional 10 percent measure before considering other tariffs, fees or adjustments. Actual customs liability depends on classification, origin, valuation and the rules in force when the goods enter. [1]
The order included an in-transit exception. Goods loaded onto a vessel at the port of loading and already on their final mode of transit before the April 5 cutoff were not subject to the baseline duty merely because they entered after the deadline. The wording was specific, so importers still needed documentation showing that a shipment met the stated timing conditions. [1]
The 10 percent rate did not cover every product. The order excluded categories listed in its annex and goods already addressed by certain national-security tariffs, including specified steel, aluminum, automobiles and auto parts. It also identified pharmaceuticals, semiconductors, some critical minerals, energy products and other listed goods among exclusions from the order's rates. [1]
The baseline was distinct from the country-specific rates listed in Annex I. The original order scheduled those higher or different rates for April 9, subject to another in-transit rule. Subsequent actions modified the country schedules in response to trading-partner retaliation and alignment. A statement that the April 5 baseline began does not establish which rate applied to every country on every later date. [1][2]
The rule focused on when merchandise was entered for consumption, not simply when a purchase order was signed, a factory completed production or a ship arrived in port. Customs terms therefore mattered. Businesses also had to determine the product's classification and origin, whether an exclusion applied, and whether later executive or agency instructions changed the applicable treatment. [1][2]
The historical answer is that the additional baseline duty began on April 5, 2025 for covered imports, with a narrow in-transit exception and multiple product exclusions. The policy evolved after its announcement, so this article should not be used to calculate a current import charge. Importers need the live Harmonized Tariff Schedule, Customs guidance and qualified trade advice for an actual entry. [1][2]
Sources
- The White House — April 2025 reciprocal-tariff executive order
- The White House — Modification of reciprocal-tariff rates