Guidance - Additional Duties on Imports from India

CSMS # 66027027 - Guidance-Additional Duties on Imports from India U.S. Customs and Border Protection sent this bulletin at 08/25/2025 05:46 PM EDT   Cargo Systems Messaging Service CSMS # 66027027 - Guidance-Additional Duties on Imports from India Executive Order (EO) 14329, “Addressing Threats to the United States by the Government of the Russian Federation” signed on August 6, 2025, was issued pursuant to the International Emergency Economic Powers Act.  This EO sets additional ad valorem duty on imported articles of India, due to India’s direct or indirect importation of oil from the Russian Federation.  The purpose of this message is to provide guidance on the additional duties on imports that are the product of India. GUIDANCE APPLICATION OF ADDITIONAL DUTY RATES For articles that are the product of India, that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 27, 2025, the following Harmonized Tariff Schedule of the United States (HTSUS) classification and additional duty rate apply under heading 9903.01.84: All imports of articles that are products of India, other than products classifiable under headings 9900.01.85 - 9900.01.89 and other than products for personal use included in accompanied baggage of persons arriving in the United States, will be subject to an additional ad valorem rate of 25%. The duty rate specified in heading 9903.01.84, HTSUS, applies in addition to the additional duty on articles of India imposed by EO 14257, “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits,” as amended, as well as all other applicable duties (including antidumping and countervailing duties), taxes, fees, exactions, and charges, applicable to such imports. EXEMPTIONS The following HTSUS headings apply to products that are exempted from the additional ad valorem duties imposed by the August 6, 2025, EO “Addressing Threats to the United States by the Government of the Russian Federation”: 9903.01.85:  Articles the products of India that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time on August 27, 2025; and (2) are entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on September 17, 2025. 9903.01.86:  Articles the product of India, identified in Annex II of Executive Order 14257, as amended by Presidential Memorandum, “Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as amended” issued April 11, 2025. 9903.01.87:  Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks, and semi-finished copper and intensive copper derivative products, of India, as provided in subdivision (z)(iii) through (z)(ix) of note 2 to this subchapter. Specifically, the additional duties imposed by heading 9903.01.84 do not apply for such products that are provided for in headings 9903.81.87 through 9903.81.93, inclusive, and headings 9903.85.02, 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.09, 9903.94.01, 9903.94.03, 9903.94.05, and 9903.78.01. 9903.01.88:  Articles the product of India that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, provided that the President has not made the determination for an exception from this exemption as provided in subdivision (z)(x) of note 2 to subchapter III. 9903.01.89:  Articles the product of India that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds. CHAPTER 98 The additional duties imposed by heading 9903.01.84, HTSUS will not apply to goods for which entry is properly claimed under a provision of Chapter 98 of the HTSUS pursuant to applicable regulations issued by U.S. Customs and Border Protection (CBP), and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60, HTSUS.  For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, HTSUS, the additional duties apply to the value of repairs, alterations, or processing performed (in India), as described in the applicable subheading.  For heading 9802.00.80, HTSUS, the additional duties apply to the value of the article assembled abroad (in India), less the cost or value of such products of the United States, as described. FOREIGN TRADE ZONE Articles that are products of India, subject to the ad valorem duty imposed in section 2 of Executive Order 14329, except those that are eligible for admission to a foreign trade zone under “domestic status” as defined in 19 C.F.R. § 146.43, and are admitted into a United States foreign trade zone on or after 12:01 a.m. eastern daylight time on August 27, 2025, must be admitted as “privileged foreign status” as defined in 19 C.F.R. § 146.41.  Such articles will be subject, upon entry for consumption, to the duties imposed by this order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone. DRAWBACK Drawback is available with respect to the additional duties imposed pursuant to the August 6, 2025, EO “Addressing Threats to the United States by the Government of the Russian Federation”. HTS SEQUENCE When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTS on an entry summary line. Chapter 98 (if applicable) Chapter 99 number(s) for additional duties (if applicable) For trade remedies, First report the Chapter 99 HTS for Section 301, Followed by the Chapter 99 HTS for IEEPA, Followed by the Chapter 99 HTS for Section 232, Followed by the Chapter 99 HTS for 201 duties (if applicable), Followed by the Chapter 99 HTS for Section 201 quota (if applicable). Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., MTB or other provisions) Chapter 99 number for other quota (not covered by #3) (if applicable) Chapter 1 to 97 Commodity Tariff The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently. CBP will provide additional guidance to the trade community through CSMS messages as appropriate. If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk. Questions regarding this message should be directed to Trade Remedy at traderemedy@cbp.dhs.gov . Related message: CSMS # 65829726   Update your subscriptions, modify your password or e-mail address, or stop subscriptions at any time on your Subscriber Preferences Page . You will need to use your e-mail address to log in. 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