GlossaryEN1 min readUpdated: Jul 10, 2026

Additional Tariff

An additional tariff (German: Zusatzzoll) is a duty levied on top of the regular (treaty- or most-favoured-nation-based) import tariff on a good.

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Last updated: 10 July 2026Published: 23 June 2026

Source: WTO (Antidumping- und Subventionsübereinkommen); USITC Harmonized Tariff Schedule; US Supreme Court, Learning Resources, Inc. v. Trump (20.02.2026); CRS Legal Sidebar LSB11398. Allgemeiner handelsrechtlicher Fachbegriff. Stand: Juni 2026.

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Definition & Explanation

An additional tariff (German: Zusatzzoll) is a duty levied on top of the regular (treaty- or most-favoured-nation-based) import tariff on a good. It serves trade-policy purposes — such as protecting domestic industries, responding to unfair trade practices, or acting as political leverage — and is added to the customs value of the goods. Typical forms include antidumping duties, countervailing duties against subsidies, safeguard tariffs, and the US sectoral and punitive tariffs under Section 232 and Section 301. For importers and freight forwarders it is decisive that additional tariffs do not replace the regular rate but raise it, and that they can change at short notice; their level and applicability must therefore be checked before every import against the current customs tariffs (e.g. the US Harmonized Tariff Schedule) and rules of origin. The additional tariff is to be distinguished from the regular customs duty and from import VAT, which is incurred independently of trade-policy measures. Current note (as of July 2026): the US additional tariffs based on the IEEPA emergency statute (reciprocal tariffs, fentanyl tariffs) were ruled unlawful by the US Supreme Court on 20 February 2026; since then the flat country surcharges have rested provisionally on Section 122, while Section 232 and Section 301 additional tariffs continue to apply unaffected.