Customs and Border Protection (CBP) said in interim guidance to the trade on Friday, Sept. 5, that the Executive Order (EO), “Implementing The United States–Japan Agreement,” which was signed on Sept. 4, sets a baseline 15% ad valorem duty on nearly all imported products of Japan, alongside separate sector-specific treatment for automobiles and automobile parts; aerospace products; generic pharmaceuticals; and natural resources that are not naturally available or produced in the U.S.

“The purpose of this message is to provide guidance on the retroactive clause of the EO, as specified in subsection 2(d),” CBP said.
Subsection 2(d) of the EO specifically states, “The tariffs set forth in subsection (a) of this section shall apply retroactively to products of Japan entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. ET on August 7, 2025. Any refunds shall be processed pursuant to applicable laws and [U.S. Customs and Border Protection’s (CBP’s)] standard procedures for such refunds.”