CBP Updates In-Transit Applicability for Reciprocal Tariffs Exemption

On April 30, 2025, U.S. Customs and Border Protection (CBP) updated their FAQs on the International Emergency Economic Powers Act (IEEPA) tariffs.

The in-transit exemption only applies to cargo that arrived in the U.S. via ocean vessel within the timelines previously outlined. The new guidance clarifies the requirements of this provision.

• Air, truck and rail shipments are not allowed under the exemption.
• The in-transit provisions do not apply when cargo starts by vessel and enters the U.S. by another mode of transportation. For instance, ocean freight discharged in Canada and then transported to the U.S. via rail or truck is not eligible for exclusion.

For entries transported other than by vessel that were filed using HTS 9903.01.28, CBP stated that importers must correct the entries by a post entry correction and pay the applicable duties. Check back regularly for updates to CBP’s FAQs pages.