How to Declare Additional Duties on Imports from Mexico

Additional duties on imports from Mexico have officially gone into effect in March 2025, but how do you declare these duties on your entry summary?

As of March 4, 2025, the Trump Administration has officially imposed a 24% additional tariff on goods imported into the United States from Mexico. While, this is a topic we expect to continue to have updates on in the coming months, here is what we know at this time:

• An Additional 25% Tariff has gone into effect
• This is effective with respect to goods that are the product of Mexico
• Products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Standard Time on March 4, 2025
• These items/products are still eligible for the “de minimis” administrative exemption from duty and certain tax at 19 U.S.C. 1321(a)(2)(C)

All of the details for this announcement can be found in the CSMS # 64297292 – GUIDANCE: Additional Duties on Imports from Mexico. This is the official publication from U.S. Customs and Border Protection as of March 4, 2025.

How Do You Declare These Additional Duties on Imports from Mexico

U.S. Customs and Border Protection will be using the additional Chapter 99 HTSUS code to declare that your entry is subject to the additional duties on imports from Mexico. This Chapter 99 code should be included on your entry summary when you make entry into the United States. You can see an example of how tariffs impact your entry summary in our blog post on the topic. There are also specific instructions for declaring the tariffs on imports from Mexico toward the bottom of this article.

The following is the additional HTSUS classification and duty rate applies:

This information was pulled from the CSMS # 64297292 on 3/3/25

Again, the additional ad valorem duty applies IN ADDITION to all other applicable duties (including antidumping and countervailing duties), taxes, fees, exactions, and charges.

Exclusions for Additional Tariffs on U.S. Imports from Mexico

You may be wondering if there are any exclusions to this additional duty on imports from Mexico and while the answer is ‘yes’, they are very limited. The following are those exclusions:

This information was pulled from the CSMS # 64297292 on 3/3/25

The following are a few more topics addressed in the publication that may apply to your imported goods:

• CHAPTER 98
  The additional duties imposed by heading 9903.01.01 will not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule 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.

  For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed (in Mexico), as described in the applicable subheading.

  For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad (in Mexico), less the cost or value of such products of the United States, as described.

• FOREIGN TRADE ZONE
  Articles that are products of Mexico, excluding those encompassed by 50 U.S.C. 1702(b), except those that are eligible for admission to a foreign trade zone under “domestic status” as defined in 19 CFR 146.43, and are admitted into a United States foreign trade zone on or after 12:01 a.m. eastern standard time on March 4, 2025, must be admitted as “privileged foreign status” as defined in 19 CFR 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
  No drawback is available with respect to the additional duties
• DE MINIMIS
  As mentioned at the start of this blog post, these items/products are still eligible for the “de minimis” administrative exemption, including eligible articles sent to the United States through the international postal network.

How to Report Multiple HTS Codes for Your Imports from Mexico

As of 12:01 a.m. Eastern Standard Time on March 4, 2025 CBP will reject entry summaries that are not in compliance with the requirements outlined in CSMS # 64297292. This includes, but is not limited to, entry summaries filed without the deposit of the required additional duties. If an entry summary is rejected, CBP will require a resubmission within two business days of the rejection and, if the rejected entry summary is not resubmitted in that time frame with payment, the importer of record may be subject to liquidated damages.

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.

1. Chapter 98 (if applicable)
2. Chapter 99 number(s) for additional duties (if applicable)
3. 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 or 201 duties (if applicable),
   • followed by the Chapter 99 HTS for Section 201 or 232 quota (if applicable).
4. Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., MTB or other provisions)
5. Chapter 99 number for other quota (not covered by #3) (if applicable)
6. 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.