The White House published final reciprocal tariff rates for dozens of countries, effective August 7, 2025 — ranging from 10% to 41%, with a global 40% transshipment penalty that stacks on top of whatever rate the evading country already faces. Below is the full rate list, how the EU/Japan cap mechanism works, and what these tariffs mean for your import program.
Key takeaways
- Effective date: August 7, 2025. Goods in transit before August 7 and arriving before October 5, 2025 are exempt.
- The EU and Japan use a cap-up-to-15% mechanism — not a flat addition. Products already subject to duties above 15% owe zero additional reciprocal tariff.
- A 40% transshipment penalty applies globally, on top of the evading country’s full duty rate plus any other penalties.
- These tariffs are not eligible for duty drawback. FTZs allow deferral only — not avoidance.
- Mexico received a 90-day extension; Canada is covered under separate executive orders at 35% for non-USMCA goods.
Full reciprocal tariff rate list by country
Rates are from Annex I of the August 2025 executive order. For the Japan cap structure, see our full breakdown of the US–Japan trade deal.
| Country | Reciprocal Rate |
|---|---|
| Afghanistan | 15% |
| Algeria | 30% |
| Angola | 15% |
| Bangladesh | 20% |
| Bolivia | 15% |
| Bosnia and Herzegovina | 30% |
| Botswana | 15% |
| Brazil | 10% (Annex I); 40% effective (separate EO) |
| Brunei | 25% |
| Cambodia | 19% |
| Cameroon | 15% |
| Chad | 15% |
| Costa Rica | 15% |
| Cote d’Ivoire | 15% |
| DR Congo | 15% |
| Ecuador | 15% |
| Equatorial Guinea | 15% |
| EU (Column 1 duty >15%) | 0% reciprocal |
| EU (Column 1 duty <15%) | 15% minus Column 1 rate |
| Falkland Islands | 10% |
| Fiji | 15% |
| Ghana | 15% |
| Guyana | 15% |
| Iceland | 15% |
| India | 25% |
| Indonesia | 19% |
| Iraq | 35% |
| Israel | 15% |
| Japan | 15% cap (same mechanism as EU) |
| 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 | 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% |
| UK | 10% |
| Vanuatu | 15% |
| Venezuela | 15% |
| Vietnam | 20% |
| Zambia | 15% |
| Zimbabwe | 15% |
China and Mexico are not in this Annex. Brazil’s effective rate is 40% under a separate executive order. Canada’s non-USMCA rate is 35% under separate orders.
How the EU and Japan cap mechanism works
The EU and Japan are not subject to a flat reciprocal addition. The tariff rounds total duty burden up to 15%. A product with a 5% Column 1 duty pays an additional 10% reciprocal. A product already subject to 15% or higher Column 1 duties pays zero additional reciprocal tariff. This is structurally the same deal the UK received.
The 40% transshipment penalty
The transshipment penalty applies to all countries — not just Vietnam. If CBP determines goods were transshipped to disguise origin, the importer faces: the full duty rate of the actual country of manufacture, penalties of up to four times the evaded duties or full domestic value, and an additional 40% on top of the underlying rate. For some China-origin products subject to 95% combined rates, that math renders transshipment evasion financially catastrophic. Our post on tariff stacking covers how these layers combine. For deadline planning, see our reciprocal tariff deadlines game plan.
Drawback and FTZ: what won’t help
Duty drawback is explicitly unavailable for these tariffs — consistent with other IEEPA-based measures. Foreign Trade Zones allow privileged foreign status, which defers the tariff until goods enter US commerce, but does not eliminate it. Plan accordingly.
Frequently asked questions
When did the 2025 reciprocal tariffs take effect?
August 7, 2025. Goods in transit before that date and arriving before October 5, 2025 are exempt under the in-transit carve-out.
Is China included in this rate list?
No. China is subject to separate actions under different legal authority and is not in Annex I. Mexico also received a 90-day extension.
What is Brazil’s actual effective rate?
40%. The Annex I rate is 10%, but a separate executive order imposes 40% on Brazilian goods under different presidential authority — not under the reciprocal tariff framework.
Can I use an FTZ to avoid the reciprocal tariff?
No. FTZs allow privileged foreign status — deferral — but the tariff is ultimately owed when goods enter US commerce. Avoidance is not possible through an FTZ.
How does the transshipment penalty work?
If CBP catches a transshipment scheme, the importer owes the true-origin duty rate plus penalties (up to 4x evaded duties or full domestic value) plus an additional 40% on top of the underlying rate. This applies globally, not just to historically flagged corridors.
Related reading
- How Tariffs Stack: Section 232, IEEPA, and Reciprocal Tariffs Together
- The US–Japan Trade Deal Explained: 15% Tariff Cap, Autos, and Exclusions
- Reciprocal Tariff Deadlines Game Plan — Key Dates and In-Transit Rules
- Double Tariffs on India: The Reciprocal Tariff + 25% Russian Oil Tariff Explained
- Tariff Threats vs. Reality: Why Importers Should Wait for the Federal Register
This article is for general information only and reflects the rules as of its original publication date. Tariff and customs regulations change frequently — consult a licensed customs broker or trade attorney before acting on your specific situation. Contact Simple Forwarding to discuss your shipments.
