Argentina modified the import duty rates
Argentina has lowered from 35 to 20 percent its import duty on toys and games classified under subheadings 9503.00.10, 9503.00.21, 9503.00.22, 9503.00.31, 9503.00.39, 9503.00.40, 9503.00.50, 9503.00.60, 9503.00.70, 9503.00.80, 9503.00.91, 9503.00.97, 9503.00.98 and 9503.00.99. The 35 percent import duty on toys and games was originally established in 2015 through Mercosur Common Market Council Decision 28/15, which allowed Mercosur member nations to apply import duty rates different than those set out in the Mercosur common external tariff specifically with respect to toys and games. The ability to impose higher duties on these products is slated to expire at the end of 2028.
Brazilian Agricultural Products Exempt from Additional Duties
In an Executive order (EO) published on November 20, 2025, the White House announced the exemption of 238 tariff schedule subheadings of agricultural products from the 40% additional International Emergency Economic Powers Act (IEEPA) on Brazil. A Cargo Systems Messaging Service (CSMS) bulletin was issued alongside the EO, offering detailed guidance on how to file entries under the new changes. To ensure exemption from the 40% tariff, goods should be classified under Heading 9903.01.90. This EO is being applied retroactively, applying to “goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on November 13, 2025.” Source
China Announces tariff updates on Imported Goods Originating in the United States
The 24% additional tariff rate on US goods will remain suspended for one year, while the 10% additional tariff rate on US goods will be retained. Changed will be effective from November 10, 2025. Source
EU: CBAM related TARIC certificate codes
TARIC certificates Y400-Y421 (Continental shelf or Exclusive Economic Zone (Regulation 2025/2210, Carbon Border Adjustment Mechanism) for the 22 coastal Member States have been integrated on 7.11.2025 with a start date of 1.1.2026. Commission Implementing Regulation (EU) 2025/2210 of 31 October 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards goods and processed products brought to the continental shelf or the exclusive economic zone of Member States (Implementing regulation - EU - 2025/2210 - EN - EUR-Lex) has been published on 3.11.2025. Article 8 of Regulation 2025/2210 is about data in the re-export declaration, re-export notification or exit summary declaration. Based on this provision, the above mentioned certificate codes have been integrated for the use of Member States as reference codes.
EU Commission publishes the 2026 version of the Combined Nomenclature
The European Commission has published the latest version of the Combined Nomenclature (CN) applicable as of 1 January 2026. The Combined Nomenclature forms the basis for the declaration of goods (a) at importation or exportation or (b) when subject to intra-Union trade statistics. This determines which rate of customs duty applies and how the goods are treated for statistical purposes. The CN is thus a vital working tool for business and the Member States' customs administrations. The Combined Nomenclature was established by Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. It is updated every year and is published as a Commission Implementing Regulation in the Official Journal of the European Union, L Series. The latest version is now available as Commission Implementing Regulation (EU) 2025/1926 in EU Official Journal 2025/1926 L series of 31 October 2025. This version applies from 1 January 2026. Source
EU: Classification of certain goods
- COMMISSION IMPLEMENTING REGULATION (EU) 2025/2349 of 14 November 2025 concerning the classification of certain goods in the Combined Nomenclature. 9506 99 90 - Bathing unit, so-called swim spa, for outdoor use, made of ABS plastic. Source
- COMMISSION IMPLEMENTING REGULATION (EU) 2025/2349 of 14 November 2025 concerning the classification of certain goods in the Combined Nomenclature: 9506 99 90 - Bathing unit, so-called swim spa, for outdoor use, made of ABS plastic. Source
EU: New rules on the classification of goods in the EU
Commission Implementing Regulation (EU) 2025/2290 concerning the classification of certain goods according to the Combined Nomenclature has been published. The classification refers to an article, in an unassembled state, containing sections (made of aluminum alloy and anodized) and fasteners (made of plastic), used for the assembly of the voting booth. The correct classification is: CN 7616 99 90 - 6% duty rate (erga omnes). The regulation enters into force on 2 December 2025 and is directly applicable in all Member States. Source
European Union: CN Explanatory Notes
- New notes for foils and separators:
The Explanatory Notes to the Combined Nomenclature of the European Union have been published. The notes clarify the classification of, m.in: plastic film (CN 3921) and plastic film separators with a thickness of ≤ 40 micrometers (CN 8507 90 31). Scope of amendments: (1) CN 3921 - Other plastic plates, sheets, films, strips and strips - an explanatory note has been added which refers to the explanatory notes for subheading 8507 90 31. (2) CN 8507 90 31 - Plastic film separators with a thickness of ≤ 40 micrometres. It is emphasized that the subheading covers separation films used, for example, in batteries, provided that their thickness does not exceed 40 micrometers.
- New notes for PET and copolymers
The Explanatory Notes to the Combined Nomenclature of the European Union have been published. clarify the classification of polyethylene terephthalate (PET) copolymers under CN subheadings 3907 61 00 and 3907 69 00. The document indicates that if the PET monomer units dominate in terms of weight in the copolymer, the product is classified as poly(ethylene terephthalate). Otherwise, subheading 3907 99 ('other polyesters') shall apply.
- New Notes for forklifts and dozers
The Explanatory Notes to the Combined Nomenclature of the European Union have been published. The notes clarify the classification of forklifts (CN 8427) and bulldozers and other earthmoving machinery (CN 8429). The document indicates that self-propelled, wheeled machines equipped with a front telescopic boom and designed to mount various interchangeable tools (e.g. forks, shovels, pliers) can be classified into one of these items – depending on the configuration at the time of presentation for customs.
- New notes on the calculation of mass ratios in copolymers
The Explanatory Notes to the Combined Nomenclature of the European Union have been published. A new explanatory note has been added to Note 4 to Chapter 39 on the calculation of monomer unit mass ratios in copolymers: The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (and not the starting materials).
EU Customs Tariff updates
EU customs authority has updated the general duty, preferential duty, quota and import controls for various products classified under the tariff chapters 01, 02, 07, 08, 09, 12, 15, 18, 20, 22, 23, 39, 40, 41, 48, 49 etc. Source
EU E-commerce: 150 EUR customs duty exemption threshold to be removed as of 2026
The Commission welcomes the political agreement reached by EU Member States today within the Council to remove the 150 EUR customs duty relief threshold, transforming the way e-commerce goods are handled. The Commission together with the Council committed also today to work on a temporary solution to collect the custom duties on e-commerce packages as early as possible in 2026 and well ahead of the creation of the EU Customs Agency and the EU Data Hub in mid-2028. This abolition has also been supported by the European Parliament in their Resolution of 9 July 2025 on product safety and regulatory compliance in e-commerce and non-EU imports (2025/2037(INI)).
Parcels valued below EUR 150 that are sent from a third country to a consumer in the EU are exempted from customs duties although being subject to VAT and customs declarations. Given the evolution of the e-commerce model, the exemption is no longer justified and creates unfair competition. The removal of the threshold aims to level the playing field between ecommerce (direct imports of individual parcels up to 150 EUR) and traditional retail (imports of goods in bulk).
This measure would be accompanied by a simple, temporary solution for the calculation of customs duties in the interim period, until mid-2028, when the EU Customs Data Hub will provide the functionalities for calculating the customs duties on e-commerce transactions. Source
India seeks remove export duty on Cane Molasses
India customs authority seeks to (i) remove export duty on Cane Molasses (HS 1703 10 00) (ii) reduce BCD on Crude olive pomace oil (HS 1510 10 00). Source
India seeks to nil duty concession to imports of Yellow Peas
India customs authority seeks to amend notification 64/2023-customs dated 7th December, 2023 to make the nil duty concession to imports of Yellow Peas [HS Code 0713 10 10] covered under bill of lading issued on or before 31st October, 2025. Source
Mexico Restores IMMEX for Finished Footwear, But 25% Tariff Remains
Mexico’s Oct. 29 resolution reinstates, for one year, the ability to temporarily import finished footwear under IMMEX if firms meet strict conditions: current IMMEX compliance, at least $500,000 in monthly exports, full inventory turnover above twice per year, and a plan to substitute imports with domestic production. The 25% minimum tariff on footwear from non-FTA countries stays in place through end 2026, meaning the shift mainly restores logistics flexibility rather than duty relief; limited benefits may accrue to operators doing minor processing in Mexico to lower dutiable value. Companies should weigh the added complexity against modest gains, especially as the loss of U.S. de minimis duty-free entry has reduced earlier fulfillment advantages.
Switzerland: The Tares Customs Tariff will be updated to 1 December 2025
Tares Customs has announced that the Customs Tariff will be updated with effect from 1 December 2025. Source
United Kingdom: Update to Commodity Code Structure to maintain dynamic alignment with the EU
The following commodity codes have been created as of 19 November 2025:
- 8433111010 and 8433111090 Source
United States: Agricultural Products Exempted from Reciprocal Tariffs
The purpose of this message is to provide updated guidance regarding certain exemptions from the tariffs on imported merchandise imposed by Executive Order 14257, issued April 2, 2025. Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 am eastern standard time on November 13, 2025, 237 agricultural HTSUS classifications, and eleven additional categories of agricultural products, described in new subdivision (iii)(b) to U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS, are added to Annex II of Executive Order 14257, as amended, which identifies the products to which the reciprocal tariffs do not apply. The list of added agricultural products can be found in Annex I of the November 14, 2025, Executive Order. Thus, products that are properly classifiable under these 237 HTSUS classifications, or the eleven additional categories of products described in U.S. note 2(v)(iii)(b) to subchapter III of chapter 99 of the HTSUS, are now exempt from reciprocal tariffs. With the exception of products listed in the paragraph below, filers should use subheading 9903.01.32 when entering such goods to declare the goods as exempt from reciprocal tariffs.
Filers should use subheading 9903.02.78 when entering goods described by one of the categories of agricultural products that are described in new subdivision (iii)(b) to U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS to declare the goods as exempt from reciprocal tariffs. The categories of agricultural products that are described in new subdivision (iii)(b) to U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS are:
- Etrogs (classifiable in subheading 0805.90.01)
- Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80)
- Date palm branches, Myrtus branches, or other vegetable material for religious purposes only (classifiable in subheading 1404.90.90)
- Bread, pastry, cakes, biscuits and similar baked products, nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10)
- Bakers’ wares, communion wafers, empty capsules suitable for pharmaceutical use, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90)
- Acai (classifiable in subheading 2008.99.21)
- Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60)
- Coconut water or juice of acai (classifiable in subheading 2009.89.70)
- Coconut water (classifiable in subheading 2009.90.40)
- Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99)
- Essential oils other than those of citrus fruit, other, nesoi, for religious purposes only (classifiable in subheading 3301.29.51)
Filers must ensure that all supporting documentation that substantiates proof of the product’s intended use, where applicable, is kept on file for recordkeeping purposes. For any entries that have been filed with subheadings 9903.01.25, 9903.02.02-9903.02.73 that include the agricultural products identified as exempt from reciprocal tariffs and that have been entered for consumption or withdrawn from warehouse for consumption on or after 12:01am eastern standard time on November 13, 2025, importers should take action as necessary to correct entries to identify any products that are exempt from reciprocal tariffs pursuant to this amendment as soon as possible. Source
United States: White House Announces Trade Deal with China
The official details have emerged from the U.S.-China trade agreement. As expected, the U.S. will cut fentanyl-related tariffs by 10% from the previous 20%. In addition:
For U.S. Importers
- Section 301 tariff exclusions are extended until November 10, 2026.
- Reciprocal tariff increases and any new maritime duties are suspended for 1 year.
- In the same vein, Section 301 actions targeting shipbuilding are frozen for 1 year.
- The U.S. will also pause enforcement of new End-User Controls that could have affected importers sourcing from China.
For U.S. Exporters
- China will purchase 12 MMT of soybeans and at least 25 MMT annually through 2028 while also resuming imports of logs, meat, fruit, and dairy.
- Retaliatory tariffs on U.S. farm goods are suspended.
- China will end export controls on rare earth metals.
- Semiconductor cooperation resumes, including reopening production at Nexperia plants in China.
- Investigations and sanctions on U.S. tech firms are lifted.
- China will pause retaliatory measures on U.S. maritime companies.
These trade commitments go into effect on November 10, 2025. Source.
United States: CBP Provides Guidance on Lowered IEEPA Tariff Rate for China
The IEEPA Reciprocal heading 9903.01.63, that has a 34% tariff rate on imports from China, Hong Kong, and Macau will have its suspension extended until November 10, 2026. Qualified products from those countries will continue to use header 9903.01.25 at an additional rate of 10% duty. The IEEPA China Fentanyl heading 9903.01.24 will have its rate lowered from 20% to 10% for products of China and Hong Kong that are “entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on November 10, 2025.” Source
US customs tariff update
The modifications set forth in this change record reflect updates made to the HTS after 2025 Revision 28, published November 10, 2025. Please note that the Change Record does not include staged rates, endnotes or minor non-substantive adjustments to the format of any line. The modifications set forth in this change record reflect updates made to the HTS since 2025 Revision 28 was posted: Chapter 99 (9903). Source