GlossaryEN1 min readUpdated: Jun 25, 2026

Transshipment Tariff (Anti-Circumvention Penalty)

As of June 2026.

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Last updated: 25 June 2026

Source: White House, Executive Order 14326 „Further Modifying the Reciprocal Tariff Rates" (31.07.2025), whitehouse.gov; U.S. CBP CSMS #65829726 „Reciprocal Tariff Updates Effective August 7, 2025"; U.S. Supreme Court, Learning Resources, Inc. v. Trump, No. 24-1287 (20.02.2026); White House/CBP, Termination of IEEPA tariffs (24.02.2026). Stand: Juni 2026.

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Definition & Explanation

As of June 2026. The transshipment tariff was an additional U.S. penalty duty of 40% ad valorem on goods that U.S. Customs and Border Protection (CBP) determined had been routed through a third country to evade the reciprocal tariffs. The legal basis was Executive Order 14326 of 31 July 2025 ("Further Modifying the Reciprocal Tariff Rates"), effective 7 August 2025 and grounded in emergency powers under IEEPA. The rate applied "in lieu of" the country-specific reciprocal rate of the true country of origin; mitigation or remission was excluded. IMPORTANT: In Learning Resources, Inc. v. Trump (20 February 2026) the U.S. Supreme Court held that IEEPA does not authorize tariffs; all IEEPA tariffs — including the reciprocal tariffs and the 40% transshipment duty — expired on 24 February 2026 (partly replaced by a Section 122 import surcharge). Anti-circumvention enforcement is unaffected: misdeclaring origin remains punishable under customs fraud law (19 U.S.C. § 1592), and Section 232 and Section 301 tariffs remain in force. The country-of-origin determination (substantial transformation) remains decisive. Not to be confused with logistical transshipment at ports or feeder operations (mere cargo transfer), which is not a customs offense. See also: reciprocal tariffs, IEEPA, Section 232.

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Transshipment Tariff (Anti-Circumvention Penalty)

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customs tariff procedure

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