
U.S. announces new reciprocal tariffs and suspends duty free de minimis treatment for all countries
SUMMARY :
- The U.S. will implement updated reciprocal tariffs ranging from 10% to 40% on imports starting 8 August 2025. The global de minimis exemption for low-value consignments under USD 800 will also end on 29 August 2025.
More details :
On Tuesday, 31st July, President Trump adopted a new Executive Order, further modifying the reciprocal tariff rates (see also the White House’s factsheet).
The U.S. is introducing new reciprocal tariffs:
- For countries without a trade agreement, the U.S. will impose flat reciprocal tariffs ranging from 15% to 40%, depending on the country.
- For countries with a trade agreement, preferential treatment as agreed in the trade deal applies.
Existing U.S. tariffs on aluminium, steel and related products remain unchanged.
Please find below the most relevant tariff rates for the sporting goods industry:

The EU has negotiated a specific mechanism:
- For EU goods, the reciprocal tariff replaces the MFN rate (unless the MFN is higher).
- For all other countries, the new tariff is added to the existing duties.
Examples:
For a product with a duty of 5%:
- All countries: 5% + 19% reciprocal = 24% total
- EU: 15%
For a product with a duty of 20%:
- All countries: 20% + 19% reciprocal = 39% total
- EU: MFN above 15% = reciprocal rate is 0%, so total = 20%
New tariffs apply to goods imported from 8 August 2025.
Exemptions apply to goods:
- Loaded on ships before 8 August and in final mode of transit, or
- Withdrawn from warehouse for consumption before 5 October 2025
Such goods remain subject to duties previously imposed under Executive Order 14257 (as amended).
Transshipment surcharge: A 40% surcharge will apply if the U.S. government determines that goods have been transshipped to avoid tariffs. In such cases, the tariff due will be: the original tariff plus 40%
In a separate Executive Order, the U.S. will end global de minimis treatment as of 29 August 2025. For a transitional period of six months, companies may choose one of the following:
- Pay the actual tariff rate for each item, or
- Apply a flat rate per item, based on the country’s reciprocal tariff:
Reciprocal tariff brackets
Flat rate per item
Below 16%
USD 80
Between 16% and 25%
USD 160
Above 25%
USD 200
After the six-month period, only actual tariff rates will apply.
