Please refer to Annex II of the Executive Order “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficit” and the Presidential Memoranda “Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as Amended”.

Examples of imports that the US has exempted from the 10% baseline tariff include:

• Pharmaceuticals, semiconductors, energy and energy goods, critical minerals such as copper, some information technology products such as personal computers and smartphones.

• Goods with at least 20% US-originating components by value, which are eligible for partial tariff exemption (the 10% baseline tariff applies only to the non-US content portion, while the US content portion is exempt from the tariff).

Additionally, some goods are exempt from the 10% baseline tariff as they are subject to other US tariffs:

• Steel and aluminium goods (including derivatives): 50% tariffs under Section 232 of the Trade Expansion Act of 1962. For the full list of steel goods, refer to the Federal Register notice “Adjusting Imports of Steel into the United States”. For the full list of aluminium goods, refer to the Federal Register notice “Adjusting Imports of Aluminum into the United States”.

• Automobiles and automobile parts: 25% tariff under Section 232 of the Trade Expansion Act of 1962. For the full list of automobiles and automobile parts, refer to the Federal Register notice “Adjusting Imports of Automobiles and Automobile Parts Into the United States”.

• Copper and copper products: 50% tariffs under Section 232 of the Trade Expansion Act of 1962. For the full list of copper goods, refer to the Federal Register notice “Adjusting Imports of Copper Into the United States”.

   

From 29 August 2025, low-value shipments valued under US$800 would no longer be exempted from prevailing US tariffs. Further details are outlined in Executive Order “Suspending Duty-Free De Minimis Treatment for All Countries”.