Glossary
Key definitions for understanding U.S. tariff policy and trade compliance.
Country of origin determines tariff rates, trade agreement eligibility, and marking rules. Learn how CBP determines origin and common pitfalls.
What is the de minimis threshold? Learn about the $800 Section 321 rule and the 2025 suspension of duty-free treatment.
Duty drawback refunds up to 99% of tariffs on imported goods that are re-exported. Learn the types, filing process, and why it matters in 2026.
Learn what HS codes are, how they work, and why they matter for import/export classification.
What is IEEPA? Learn how the International Emergency Economic Powers Act is used for tariffs and the SCOTUS challenge.
What is landed cost? Learn how to calculate the total cost of importing products including duties and fees.
Understanding reciprocal tariffs: the 2025 framework, affected countries, and how rates are determined.
Section 122 of the Trade Act of 1974 authorizes temporary 15% import surcharges for 150 days. Learn how it works and why it matters in 2026.
Understanding Section 301 tariffs: how they work, current rates, and impact on U.S. imports.