As part of the so-called “Liberation Day”, the White House activates extraordinary tariff measures as of April 5, 2025. This declaration, issued on April 2, 2025 by the Executive Office of the President of the United States, establishes a national economic emergency in accordance with the International Emergency Economic Powers Act (IEEPA) and launches a new reciprocal tariff scheme with immediate application on imports into the United States. UU.
President Trump called April 2 a day of “economic liberation” and stated that “it will be remembered forever as the day when American industry was reborn.”
EE. Department of State facing deficit and deindustrialization
The implementation of the reciprocal tariff program under “Liberation Day” is framed in a scenario of growing trade tensions and structural challenges for the U.S. economy. According to official figures, the U.S. trade deficit. The U.S. surpassed 1.2 trillion dollars in 2024, a record figure driven mainly by imbalances with Asian and European economies.
This deficit has coincided with a sustained loss of U.S. participation in global manufacturing: while in 2001 it represented 28.4% of world industrial production, by 2023 the figure fell to 17.4%. Additionally, strategic sectors such as the automotive sector have been affected by asymmetric tariff practices; for example, the United States. The US imposes a 2.5% tariff on imported cars, while India imposes up to 70%.
This combination of factors has been presented by the administration as a direct threat to economic sovereignty and national security, motivating the adoption of a more aggressive approach to foreign trade.
Regulatory framework: IEEPA and Presidential Declaration
The IEEPA allows the President of the United States to impose economic restrictions when there are unusual and extraordinary threats to trade and national security. In this case, the order is justified based on:
- persistent trade deficits.
- Loss of industrial competitiveness.
- Vulnerability in strategic supply chains.
Entry into force of the tariff program:
- April 5, 2025: Base rate of 10% for most imports.
- April 9, 2025: High tariffs for countries with larger trade deficits with the U.S. UU.
General tariff scheme
The tariff strategy established within the framework of “Liberation Day” is structured on two levels: a general base tariff of 10% applicable to most imports and aggravated tariffs aimed at countries with greater trade imbalances with the United States. UU. This section summarizes the fundamentals, exclusions and scope of both schemes.
Base tariff: 10%
A 10% ad valuem tariff will apply to all imports into the U.S. Department of State, with limited exceptions. The objective is to equalize international fiscal conditions and protect domestic manufacturing.
Key Exclusions:
- Products covered by other provisions (for example, Section 232: steel, aluminum, cars).
- Strategic supplies: semiconductors, copper, wood, pharmaceuticals.
- Energy and minerals not produced in the U.S. UU.
- Property exempt by provision of 50 USC 1702 (b).
Aggravated tariffs for countries with deficits
As part of the “Liberation Day” reciprocal tariff program, the United States will impose aggravated tariffs on countries with which it maintains the highest trade deficits. These rates exceed the base 10% and are adjusted proportionately to the volume of the bilateral deficit, seeking to dissuade practices that are considered unbalanced or unfair in international trade.
Below is a table with the country-specific tariffs that have been announced as part of the “Liberation Day” reciprocal tariff program:
Specific tariff for vehicles
In addition to base and aggravated tariffs, a specific 25% tariff is imposed on all passenger vehicles manufactured outside the United States. This measure, with a high impact on the global automotive industry, will take effect as of April 3, 2025 at midnight. It seeks to encourage national assembly, protect manufacturing jobs and encourage the return of industrial investment.
Implications for Mexico and Canada
Both Mexico and Canada have temporary measures to partially exclude new reciprocal tariffs, derived from previous executive orders related to issues of migratory cooperation and the fight against fentanyl trafficking. However, these measures are conditioned on their validity and strict compliance with the rules of origin established by the Treaty between Mexico, the United States and Canada (T-MEC or USMCA).
For the case of both countries:
- T-MEC compliant goods: 0% tariff.
- Goods not in compliance with the T-MEC: 25% tariff.
- Energy and potash not in compliance with the T-MEC: 10% tariff.
In the event that the executive orders that currently support the exclusion are repealed:
- Non-compliant goods from Mexico or Canada would be subject to a reciprocal tariff of 12%.
This scenario reinforces the importance of maintaining strong documentary controls and legal certainty in complying with rules of origin.
Technical considerations for exporters and customs processes
Certificates of origin
It is essential to review the applicable origin criteria and ensure their adequate documentation. This involves validating the traceability of production, the origin of inputs and compliance with specific T-MEC requirements, especially in sensitive sectors such as auto parts, textiles, agro-industry and electronics. An error or omission in this process may result in the loss of the tariff benefit and the immediate application of reciprocal rates.
Tariff classification analysis
An incorrect tariff classification can trigger fraction reallocation and the imposition of aggravated tariffs. It is essential to review the tariff code based on the technical and functional description of the product, based on advance opinions or binding resolutions if necessary. This will mitigate risks in audits, inspections or border verification processes.
Use of strategic logistics platforms
Faced with this new commercial scenario, the selection of routes and logistics nodes becomes a compliance tool. Cabrera Llamas recommends taking advantage of schemes such as IMMEX and audited warehouses, in addition to operating strategically from Manzanillo for ocean cargo and Laredo for land crossing. These locations allow for greater control, traceability and faster reaction times to regulatory changes or authority requirements.
Conclusion
The imposition of these new tariffs represents a profound transformation in US trade policy. Department of State and requires a immediate reconfiguration of compliance, documentation and supply chain strategies by Mexican exporters.
Consult the official document issued by the White House to learn the full text and technical basis of this measure: “Liberation Day” Fact Sheet (April 1, 2025).
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