Application of Tariffs to time of sale or time of import?

Question

I purchased solar lithium batteries from China before tariffs are in effect. However, they won't be shipping until after tariffs are in effect. Do tariffs apply?

Answer 1

Depends on how the law is drafted

Tariffs are levied at the point of import into the country, so they are usually payable when the goods arrive before they will be released by customs to the importer.

It’s possible that when tariff levels are changed to “grandfather” out goods ordered but not yet shipped. Or goods in transit. Or anything else the lawmaker wants to do.

However, there is no such exemption for these tariffs, under section 2, if they leave the bond warehouse after 12:01 am on 9 April 2025, they are liable for the tariff. If you want the goods, you pay the tariff. If you don’t, after a specified time the goods become the property of the US government who will usually hold a public auction to dispose of them.

Now, under the terms of your contract, the vendor might have assumed liability for changes in tariffs, but that would be highly unusual if they drafted the contract. I assume since your asking here, rather than asking your in-house lawyers, that this is a consumer contract with “take it or leave it terms from the vendor, rather than a multi-million dollar one with negotiated terms.

Now, if the value of the goods is below the de minimus amount, the increase does not cut in until later - see section 3.