President Trump's sweeping new set of tariffs impact friends and foe alike, but also on the list are uninhabited islands while glaring omissions include Russia and Iran.

The eight-page chart circulated by the White House of countries subjected to President Donald Trump‘s “Liberation Day” tariffs included tiny overseas territories ruled by larger nations and even uninhabited islands near the North and South poles.

Ridiculed for imposing trade tariffs on frozen islands largely inhabited by penguins, Donald Trump's formula for calculating those levies has a serious side: it is also hitting some of the world's poorest nations hardest.

Donald Trump's tariffs have become a black and white issue on social media, where penguin memes have gone viral after he targeted an island inhabited by the flightless birds, but no people.