IEEPACBP guidanceUpdated Nov 7, 2025

CBP implements cut in China fentanyl IEEPA tariff to 10% and extends reciprocal rate suspension

CSMS # 66749380 gives filing guidance for two November 4, 2025 executive orders on China. Under EO 14195, as amended, the IEEPA fentanyl duty on products of China and Hong Kong drops from 20% to 10% for goods entered or withdrawn from warehouse on or after 12:01 a.m. EST on November 10, 2025, reported under 9903.01.24. The higher reciprocal rate under heading 9903.01.63 stays suspended until 12:01 a.m. EST on November 10, 2026. Until then, covered products of China, Hong Kong and Macau remain subject to the 10% reciprocal tariff under EO 14257, reported under 9903.01.25. Both IEEPA duties stack with each other and with other applicable duties, unless an exception applies.

Countries: 🇨🇳 China, HK, MO

How we got here

Every official document behind this update, oldest first.

  1. CBP guidanceNov 7, 2025 · CBP CSMS · CSMS message
    UPDATE –Tariff Rates for Products of China under the International Emergency Economic Powers Act (IEEPA) Fentanyl and Reciprocal Tariffs
Stages
  1. Announced
  2. Signed
  3. Filed early
  4. Published
  5. ✓ CBP guidance
  6. In the HTS

More IEEPA updates

  • Oct 21, 2026CBP extends postal formal entry compliance date to January 20, 2027

    CBP issued a final rule (FR Doc. 2026-21600, RIN 1685-AA45) extending the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) from October 22, 2026 to January 20, 2027. These provisions require formal entry for mail shipments subject to partner government agency requirements, subject to duties under HTSUS Chapter 98 or 99, or claiming duty-free treatment under Chapter 98 or a Free Trade Agreement. The suspension of the de minimis exemption for mail, in effect since June 24, 2026 under the interim final rule (91 FR 37801), remains in place, and the postal informal entry process continues during the delay. Filers may comply earlier, and after the deadline may file formal entry or use the Entry Type 13 test for eligible shipments.

  • Oct 5, 2026CBP seeks comment on extending IEEPA tariff refund worksheet (CAPE) information collection

    CBP published a 30-day Paperwork Reduction Act notice (OMB Control No. 1651-0149) proposing to extend the information collection for court-ordered refunds of IEEPA duties, filed as CAPE Declarations through the ACE Portal. The refunds follow the Supreme Court's February 20, 2026 ruling in Learning Resources, Inc. v. Trump that IEEPA tariffs collected since February 3, 2025 were unlawful, and CIT orders now in the Euro-Notions Florida, Inc. test case. Importers or their brokers submit CSV files of entry summary numbers (up to 9,999 per declaration); AD/CVD, Section 232 duties, taxes and fees are retained, and refunds are paid electronically via ACH. Comments are due by November 4, 2026.

  • Aug 24, 2026CBP adds ACE error F883 blocking PSCs that modify IEEPA HTS on FTZ type 06 entries

    CSMS #69635410 announces an updated ACE CATAIR Error Dictionary (V52) with a new validation, error F883 "PSC NOT ALLOWED TO MODIFY IEEPA HTS." Filers can no longer submit a Post Summary Correction for a Foreign Trade Zone entry (type 06) if the IEEPA HTS number is modified in any way. The change was deployed to the CERT and PROD environments on August 21, 2026. No tariff rates change.

  • Jul 2, 2026CBP stops accepting warehouse entries on CAPE declarations for IEEPA refunds from July 7

    CSMS #69127837 updates guidance on the CAPE tool used to process refunds of IEEPA duties. Effective July 7, 2026, warehouse entries (Entry Types 21 and 22) will be rejected on CAPE Declarations with the ENTRY TYPE NOT ALLOWED error. Warehouse withdrawals (Entry Types 31, 32, 34, 38) remain accepted, and approved refunds will be paid upon (re)liquidation of the associated warehouse entry. Warehouse entries accepted on CAPE from April 20 through July 6, 2026 without their corresponding withdrawals will not be refunded; filers must submit new CAPE Declarations listing the withdrawals on which IEEPA duties were paid.

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