Special Trade Programs Overview

GSP provides duty-free treatment for eligible goods from designated developing countries. To qualify, goods must: (1) be imported directly from the beneficiary country; (2) meet the 35% value-added requirement (at least 35% of the appraised value must consist of materials grown, produced, or manufactured in the beneficiary country, plus direct processing costs); and (3) be classified under an eligible HTS provision. GSP status must be claimed on the entry summary.

The United States-Mexico-Canada Agreement provides preferential duty rates for goods that meet specific rules of origin. Key concepts include: Regional Value Content (RVC) requirements, tariff shift rules, and product-specific rules. A USMCA Certificate of Origin must accompany the entry to claim preferential treatment. The agreement uses a different origin determination than the substantial transformation test used for marking.

In addition to normal duties, goods may be subject to: Antidumping (AD) duties on goods sold below fair value; Countervailing (CVD) duties on subsidized goods; Section 301 duties (additional tariffs on goods from specific countries for unfair trade practices); Section 232 duties (tariffs on imports that threaten national security, such as steel and aluminum). These are classified under HTS Chapter 99 and apply in addition to the normal duty rate.