Tariff Guidance

If you have suppliers passing along the recently imposed 2025 tariffs on imported goods to GVSU, you can verify what the actual tariffs are by asking the supplier to provide a copy of their US Customs Entry form.

You can see a list of the 2025 IEEPA tariffs and their effective dates at New Tariff Requirements 2025 Fact Sheet. A tariff is charged if it is in effect on the date the goods cross the US border. Some smaller tariffs are regular ongoing tariffs and are not part of the 2025 IEEPA tariffs. Suppliers should not be passing those tariffs to GVSU as they should have already been included in their quote.

On the US Customs Entry form, an itemized breakdown is shown in the Merchandise Description section and in:
Box 32 -  the value of the goods
Box 33 -  the tariff rate (percentage) to be multiplied by the value of the goods
Box 34 -  the tariff amount

Country code abbreviations

Your goods may be part of a larger quantity of goods the tariffs are applied to; so some calculations may be needed to determine the tariff amount for your specific quantity:

Value per unit =  total value divided by total quantity (which should be stated in Merchandise Description section;  ex:  “100 NO” is 100 each).

Value per unit x Your order quantity = Value of your order quantity
Value of your order quantity x the tariff rate(s) = Tariff for your order quantity

Whether a supplier can legally pass on the 2025 tariffs to GVSU depends on the contract. Many suppliers address it in the force majeure section of the contract.  Depending on the amount, timeline, and relationship with the supplier, as a practical matter, it might be best to discuss with supplier to find a mutually agreeable solution.

Contact Kip Smalligan 616-331-3211 if questions.



Page last modified May 14, 2025