According to the Trump administration’s list, it will be imposing a 10% reciprocal tariff on the Heard and McDonald Islands—an external Australian territory a little less than 1,000 miles north of Antarctica.

President Trump’s tariffs don’t just cover big U.S. trading partners. They also target tiny islands and territories, some with more penguins than people. Among the places grappling with new U.S. import duties: Norfolk Island—a subtropical Australian territory of some 2,