Impact of US Reciprocal tariffs for Importing and Exporting Goods from USA

[Sameer Annigeri]

Dear Sir/Madam,

We need one Legal advisory on Impact of US Reciprocal Tariff for following transactions.

1) Indian Entity is sending Material to US for Job Work purpose, after completion of the process, Indian Entity will re-import the material. In this case US is charging Customs duty. Is there any way to get the duty exemption. 

2) US entities sending the material to India for Job Work. After processing the job work service Indian entities will send back (Export) the parts to the USA. In this case what is the customs duty implication in the USA.

Request you to please check and confirm.

AI Summary

US reciprocal tariffs apply unless job work imports use temporary admission like TIB or ATA Carnet with strict re export compliance.
Duty and reciprocal tariff exposure for job work shipments depends on whether goods enter the United States as temporary imports or imports for consumption; relief is available only when using recognised temporary admission procedures such as Temporary Importation under Bond or an ATA Carnet with strict re export compliance, otherwise full duties and reciprocal tariffs may be assessed. Conversely, goods returning to the United States after overseas processing are generally treated as new imports liable to duty and reciprocal tariffs absent relief such as HTSUS Chapter 98 provisions or duty drawback, so transactions should be pre structured with appropriate temporary import, re export, and drawback regimes and exact customs documentation.