Can The New US Tariffs Be Considered Under Hardship Provisions?

1. Introduction: A New Commercial Reality

On April 2, 2025, Executive Order No. 14257, issued by the President of the United States of America ["U.S."] Donald J. Trump ["Order No. 14257"], " Regulatıng Imports Wıth A Recıprocal Tarıff To Rectıfy Trade Practıces That Contrıbute To Large And Persıstent Annual Unıted States Goods Trade Defıcıts," introduced new "reciprocity-based" tariffs against the United States' trading partners. In this context, an additional 10% ad valorem duty was imposed on all imports, while imports from certain countries were subject to tariffs ranging from 11% to 50%. Since its publication, Order 14257 has been on the agenda of many economists, heads of state and trade actors. Especially for Turkish companies that have direct or indirect commercial relations with the US, it has become a thought-provoking situation in terms of costs and operational procedures for the fulfillment of existing contracts. Companies are entering a phase where