US Tariff Program · Updated October 26, 2026
IEEPA Tariffs: Reciprocal, Fentanyl and Country Tariffs
The IEEPA tariffs are no longer collected: the last of their 125 Chapter 99 headings ended for goods entered on or after February 24, 2026. They still apply to entries made while they were in force.
The International Emergency Economic Powers Act (IEEPA) was the basis for the reciprocal, fentanyl and other country tariffs from February 2025 until the Supreme Court held on February 20, 2026 that it does not authorize tariffs.
- Headings in force
- 0
- HTS codes covered
- None in force
- Rates
- None in force
- Latest change
- February 24, 2026
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Exemptions
Exemptions and Reporting Headings
Headings that add no IEEPA duty: exemptions, reliefs and lines reported alongside another heading.
| Heading | Name | Rate | Applies to | Covers | Since |
|---|---|---|---|---|---|
| 9903.02.76 | Articles of Civil Aircraft of the European Union (Section 232 Exemption)Source: Proclamation 11021, clause (10) | 0% (no added duty) | 27 countries | 553 codes | In the HTS since Revision 24 (2025) |
| 9903.02.81 | Articles of Civil Aircraft of South Korea (Section 232 Exemption)Source: Proclamation 11021, clause (10) | 0% (no added duty) | South Korea | 554 codes | November 14, 2025 |
Change log
Changes to the IEEPA Tariffs
When each heading started or stopped applying, newest first, from our tariff data.
- February 24, 20269903.01.01Ended: IEEPA Mexico: Fentanyl and Migration TariffSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.02Ended: IEEPA Mexico Exemption: DonationsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.03Ended: IEEPA Mexico Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.04Ended: IEEPA Mexico Exemption: USMCASource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.05Ended: IEEPA Mexico: PotashSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.10Ended: IEEPA Canada: Fentanyl TariffSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.11Ended: IEEPA Canada Exemption: DonationsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.12Ended: IEEPA Canada Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.13Ended: IEEPA Canada: Energy and Critical MineralsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.14Ended: IEEPA Canada Exemption: USMCASource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.15Ended: IEEPA Canada: PotashSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.16Ended: IEEPA Canada: Transshipped GoodsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.21Ended: IEEPA China and Hong Kong Exemption: DonationsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.22Ended: IEEPA China and Hong Kong Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.24Ended: IEEPA China and Hong Kong: Fentanyl TariffSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.25Ended: IEEPA Reciprocal Tariff: Baseline (Countries Without Their Own Rate)Source: EO 14389; CSMS # 67834313
- February 24, 20269903.01.26Ended: IEEPA Reciprocal Exemption: Products of CanadaSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.27Ended: IEEPA Reciprocal Exemption: Products of MexicoSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.29Ended: IEEPA Reciprocal Exemption: Belarus, Cuba, North Korea and RussiaSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.30Ended: IEEPA Reciprocal Exemption: DonationsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.31Ended: IEEPA Reciprocal Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.32Ended: IEEPA Reciprocal Exemption: Listed Products (Annex II)Source: EO 14389; CSMS # 67834313
- February 24, 20269903.01.33Ended: IEEPA Reciprocal Exemption: Section 232 ArticlesSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.34Ended: IEEPA Reciprocal Exemption: United States Content of 20% or MoreSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.77Ended: IEEPA Brazil TariffSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.79Ended: IEEPA Brazil Exemption: DonationsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.80Ended: IEEPA Brazil Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.81Ended: IEEPA Brazil Exemption: Listed ArticlesSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.82Ended: IEEPA Brazil Exemption: Civil AircraftSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.83Ended: IEEPA Brazil Exemption: Section 232 ArticlesSource: EO 14389; CSMS # 67834313
- February 24, 20269903.01.90Ended: IEEPA Brazil Exemption: Agricultural ArticlesSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.01Ended: IEEPA Reciprocal Tariff: Transshipped GoodsSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.02Ended: IEEPA Reciprocal Tariff: AfghanistanSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.03Ended: IEEPA Reciprocal Tariff: AlgeriaSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.04Ended: IEEPA Reciprocal Tariff: AngolaSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.05Ended: IEEPA Reciprocal Tariff: BangladeshSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.06Ended: IEEPA Reciprocal Tariff: BoliviaSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.07Ended: IEEPA Reciprocal Tariff: Bosnia and HerzegovinaSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.08Ended: IEEPA Reciprocal Tariff: BotswanaSource: EO 14389; CSMS # 67834313
- February 24, 20269903.02.09Ended: IEEPA Reciprocal Tariff: BrazilSource: EO 14389; CSMS # 67834313
History
Ended Headings
Headings no longer in force, with the dates they applied to goods entered. Duty on entries made while they were in force is still owed, unless it's refunded.
| Heading | Name | Rate | Applies to | Covers | Applied |
|---|---|---|---|---|---|
| 9903.01.01 | IEEPA Mexico: Fentanyl and Migration TariffSource: EO 14389; CSMS # 67834313 | +25% | Mexico | Every product | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.02 | IEEPA Mexico Exemption: DonationsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Mexico | Every product | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.03 | IEEPA Mexico Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Mexico | Every product | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.04 | IEEPA Mexico Exemption: USMCASource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Mexico | Every product | In the HTS since Revision 4 (2025) – February 24, 2026 |
| 9903.01.05 | IEEPA Mexico: PotashSource: EO 14389; CSMS # 67834313 | +10% | Mexico | 9 codes | In the HTS since Revision 4 (2025) – February 24, 2026 |
| 9903.01.10 | IEEPA Canada: Fentanyl TariffSource: EO 14389; CSMS # 67834313 | +35% | Canada | Every product | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.11 | IEEPA Canada Exemption: DonationsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Canada | Every product | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.12 | IEEPA Canada Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Canada | Every product | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.13 | IEEPA Canada: Energy and Critical MineralsSource: EO 14389; CSMS # 67834313 | +10% | Canada | 413 codes | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.14 | IEEPA Canada Exemption: USMCASource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Canada | Every product | In the HTS since Revision 4 (2025) – February 24, 2026 |
| 9903.01.15 | IEEPA Canada: PotashSource: EO 14389; CSMS # 67834313 | +10% | Canada | 9 codes | In the HTS since Revision 4 (2025) – February 24, 2026 |
| 9903.01.16 | IEEPA Canada: Transshipped GoodsSource: EO 14389; CSMS # 67834313 | +40% | Canada | Every product | In the HTS since Revision 17 (2025) – February 24, 2026 |
| 9903.01.21 | IEEPA China and Hong Kong Exemption: DonationsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | China, HK | Every product | In the HTS since Revision 1 (2025) – February 24, 2026 |
| 9903.01.22 | IEEPA China and Hong Kong Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | China, HK | Every product | In the HTS since Revision 1 (2025) – February 24, 2026 |
| 9903.01.24 | IEEPA China and Hong Kong: Fentanyl TariffSource: EO 14389; CSMS # 67834313 | +10% | China, HK | Every product | In the HTS since Revision 3 (2025) – February 24, 2026 |
| 9903.01.25 | IEEPA Reciprocal Tariff: Baseline (Countries Without Their Own Rate)Source: EO 14389; CSMS # 67834313 | +10% | All countries | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.26 | IEEPA Reciprocal Exemption: Products of CanadaSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Canada | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.27 | IEEPA Reciprocal Exemption: Products of MexicoSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Mexico | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.29 | IEEPA Reciprocal Exemption: Belarus, Cuba, North Korea and RussiaSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | 4 countries | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.30 | IEEPA Reciprocal Exemption: DonationsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | All countries | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.31 | IEEPA Reciprocal Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | All countries | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.32 | IEEPA Reciprocal Exemption: Listed Products (Annex II)Source: EO 14389; CSMS # 67834313 | 0% (no added duty) | All countries | 1,082 codes | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.33 | IEEPA Reciprocal Exemption: Section 232 ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty)on the value of the metal content | All countries | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.34 | IEEPA Reciprocal Exemption: United States Content of 20% or MoreSource: EO 14389; CSMS # 67834313 | 0% (no added duty)on the value of the non-US content | All countries | Every product | In the HTS since Revision 7 (2025) – February 24, 2026 |
| 9903.01.77 | IEEPA Brazil TariffSource: EO 14389; CSMS # 67834313 | +40% | Brazil | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.01.79 | IEEPA Brazil Exemption: DonationsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Brazil | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.01.80 | IEEPA Brazil Exemption: Informational MaterialsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Brazil | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.01.81 | IEEPA Brazil Exemption: Listed ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Brazil | 367 codes | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.01.82 | IEEPA Brazil Exemption: Civil AircraftSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Brazil | 565 codes | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.01.83 | IEEPA Brazil Exemption: Section 232 ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Brazil | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.01.90 | IEEPA Brazil Exemption: Agricultural ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Brazil | 11 codes | November 13, 2025 – February 24, 2026 |
| 9903.02.01 | IEEPA Reciprocal Tariff: Transshipped GoodsSource: EO 14389; CSMS # 67834313 | +40% | All countries | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.02 | IEEPA Reciprocal Tariff: AfghanistanSource: EO 14389; CSMS # 67834313 | +15% | Afghanistan | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.03 | IEEPA Reciprocal Tariff: AlgeriaSource: EO 14389; CSMS # 67834313 | +30% | Algeria | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.04 | IEEPA Reciprocal Tariff: AngolaSource: EO 14389; CSMS # 67834313 | +15% | Angola | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.05 | IEEPA Reciprocal Tariff: BangladeshSource: EO 14389; CSMS # 67834313 | +20% | Bangladesh | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.06 | IEEPA Reciprocal Tariff: BoliviaSource: EO 14389; CSMS # 67834313 | +15% | Bolivia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.07 | IEEPA Reciprocal Tariff: Bosnia and HerzegovinaSource: EO 14389; CSMS # 67834313 | +30% | Bosnia and Herzegovina | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.08 | IEEPA Reciprocal Tariff: BotswanaSource: EO 14389; CSMS # 67834313 | +15% | Botswana | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.09 | IEEPA Reciprocal Tariff: BrazilSource: EO 14389; CSMS # 67834313 | +10% | Brazil | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.10 | IEEPA Reciprocal Tariff: BruneiSource: EO 14389; CSMS # 67834313 | +25% | Brunei | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.11 | IEEPA Reciprocal Tariff: CambodiaSource: EO 14389; CSMS # 67834313 | +19% | Cambodia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.12 | IEEPA Reciprocal Tariff: CameroonSource: EO 14389; CSMS # 67834313 | +15% | Cameroon | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.13 | IEEPA Reciprocal Tariff: ChadSource: EO 14389; CSMS # 67834313 | +15% | Chad | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.14 | IEEPA Reciprocal Tariff: Costa RicaSource: EO 14389; CSMS # 67834313 | +15% | Costa Rica | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.15 | IEEPA Reciprocal Tariff: Côte d'IvoireSource: EO 14389; CSMS # 67834313 | +15% | Côte d'Ivoire | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.16 | IEEPA Reciprocal Tariff: Democratic Republic of the CongoSource: EO 14389; CSMS # 67834313 | +15% | Democratic Republic of the Congo | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.17 | IEEPA Reciprocal Tariff: EcuadorSource: EO 14389; CSMS # 67834313 | +15% | Ecuador | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.18 | IEEPA Reciprocal Tariff: Equatorial GuineaSource: EO 14389; CSMS # 67834313 | +15% | Equatorial Guinea | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.19 | European Union Deal Tariff (Base Duty 15% or More)Source: EO 14389; CSMS # 67834313 | 0% (no added duty) | 27 countries | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.20 | European Union Deal Tariff (15% Including Base Duty)Source: EO 14389; CSMS # 67834313 | Up to 15%, including the base rate | 27 countries | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.21 | IEEPA Reciprocal Tariff: Falkland IslandsSource: EO 14389; CSMS # 67834313 | +10% | Falkland Islands | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.22 | IEEPA Reciprocal Tariff: FijiSource: EO 14389; CSMS # 67834313 | +15% | Fiji | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.23 | IEEPA Reciprocal Tariff: GhanaSource: EO 14389; CSMS # 67834313 | +15% | Ghana | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.24 | IEEPA Reciprocal Tariff: GuyanaSource: EO 14389; CSMS # 67834313 | +15% | Guyana | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.25 | IEEPA Reciprocal Tariff: IcelandSource: EO 14389; CSMS # 67834313 | +15% | Iceland | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.26 | IEEPA Reciprocal Tariff: IndiaSource: EO 14389; CSMS # 67834313 | +25% | India | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.27 | IEEPA Reciprocal Tariff: IndonesiaSource: EO 14389; CSMS # 67834313 | +19% | Indonesia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.28 | IEEPA Reciprocal Tariff: IraqSource: EO 14389; CSMS # 67834313 | +35% | Iraq | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.29 | IEEPA Reciprocal Tariff: IsraelSource: EO 14389; CSMS # 67834313 | +15% | Israel | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.31 | IEEPA Reciprocal Tariff: JordanSource: EO 14389; CSMS # 67834313 | +15% | Jordan | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.32 | IEEPA Reciprocal Tariff: KazakhstanSource: EO 14389; CSMS # 67834313 | +25% | Kazakhstan | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.33 | IEEPA Reciprocal Tariff: LaosSource: EO 14389; CSMS # 67834313 | +40% | Laos | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.34 | IEEPA Reciprocal Tariff: LesothoSource: EO 14389; CSMS # 67834313 | +15% | Lesotho | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.35 | IEEPA Reciprocal Tariff: LibyaSource: EO 14389; CSMS # 67834313 | +30% | Libya | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.37 | IEEPA Reciprocal Tariff: MadagascarSource: EO 14389; CSMS # 67834313 | +15% | Madagascar | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.38 | IEEPA Reciprocal Tariff: MalawiSource: EO 14389; CSMS # 67834313 | +15% | Malawi | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.39 | IEEPA Reciprocal Tariff: MalaysiaSource: EO 14389; CSMS # 67834313 | +19% | Malaysia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.40 | IEEPA Reciprocal Tariff: MauritiusSource: EO 14389; CSMS # 67834313 | +15% | Mauritius | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.41 | IEEPA Reciprocal Tariff: MoldovaSource: EO 14389; CSMS # 67834313 | +25% | Moldova | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.42 | IEEPA Reciprocal Tariff: MozambiqueSource: EO 14389; CSMS # 67834313 | +15% | Mozambique | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.43 | IEEPA Reciprocal Tariff: Myanmar (Burma)Source: EO 14389; CSMS # 67834313 | +40% | Myanmar | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.44 | IEEPA Reciprocal Tariff: NamibiaSource: EO 14389; CSMS # 67834313 | +15% | Namibia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.45 | IEEPA Reciprocal Tariff: NauruSource: EO 14389; CSMS # 67834313 | +15% | Nauru | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.46 | IEEPA Reciprocal Tariff: New ZealandSource: EO 14389; CSMS # 67834313 | +15% | New Zealand | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.47 | IEEPA Reciprocal Tariff: NicaraguaSource: EO 14389; CSMS # 67834313 | +18% | Nicaragua | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.48 | IEEPA Reciprocal Tariff: NigeriaSource: EO 14389; CSMS # 67834313 | +15% | Nigeria | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.49 | IEEPA Reciprocal Tariff: North MacedoniaSource: EO 14389; CSMS # 67834313 | +15% | North Macedonia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.50 | IEEPA Reciprocal Tariff: NorwaySource: EO 14389; CSMS # 67834313 | +15% | Norway | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.51 | IEEPA Reciprocal Tariff: PakistanSource: EO 14389; CSMS # 67834313 | +19% | Pakistan | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.52 | IEEPA Reciprocal Tariff: Papua New GuineaSource: EO 14389; CSMS # 67834313 | +15% | Papua New Guinea | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.53 | IEEPA Reciprocal Tariff: the PhilippinesSource: EO 14389; CSMS # 67834313 | +19% | Philippines | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.54 | IEEPA Reciprocal Tariff: SerbiaSource: EO 14389; CSMS # 67834313 | +35% | Serbia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.55 | IEEPA Reciprocal Tariff: South AfricaSource: EO 14389; CSMS # 67834313 | +30% | South Africa | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.57 | IEEPA Reciprocal Tariff: Sri LankaSource: EO 14389; CSMS # 67834313 | +20% | Sri Lanka | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.59 | IEEPA Reciprocal Tariff: SyriaSource: EO 14389; CSMS # 67834313 | +41% | Syria | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.60 | IEEPA Reciprocal Tariff: TaiwanSource: EO 14389; CSMS # 67834313 | +20% | Taiwan | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.61 | IEEPA Reciprocal Tariff: ThailandSource: EO 14389; CSMS # 67834313 | +19% | Thailand | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.62 | IEEPA Reciprocal Tariff: Trinidad and TobagoSource: EO 14389; CSMS # 67834313 | +15% | Trinidad and Tobago | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.63 | IEEPA Reciprocal Tariff: TunisiaSource: EO 14389; CSMS # 67834313 | +25% | Tunisia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.64 | IEEPA Reciprocal Tariff: TurkeySource: EO 14389; CSMS # 67834313 | +15% | Turkey | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.65 | IEEPA Reciprocal Tariff: UgandaSource: EO 14389; CSMS # 67834313 | +15% | Uganda | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.66 | IEEPA Reciprocal Tariff: the United KingdomSource: EO 14389; CSMS # 67834313 | +10% | United Kingdom | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.67 | IEEPA Reciprocal Tariff: VanuatuSource: EO 14389; CSMS # 67834313 | +15% | Vanuatu | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.68 | IEEPA Reciprocal Tariff: VenezuelaSource: EO 14389; CSMS # 67834313 | +15% | Venezuela | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.69 | IEEPA Reciprocal Tariff: VietnamSource: EO 14389; CSMS # 67834313 | +20% | Vietnam | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.70 | IEEPA Reciprocal Tariff: ZambiaSource: EO 14389; CSMS # 67834313 | +15% | Zambia | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.71 | IEEPA Reciprocal Tariff: ZimbabweSource: EO 14389; CSMS # 67834313 | +15% | Zimbabwe | Every product | In the HTS since Revision 18 (2025) – February 24, 2026 |
| 9903.02.72 | Japan Deal Tariff (Base Duty 15% or More)Source: EO 14389; CSMS # 67834313 | 0% (no added duty) | Japan | Every product | In the HTS since Revision 23 (2025) – February 24, 2026 |
| 9903.02.73 | Japan Deal Tariff (15% Including Base Duty)Source: EO 14389; CSMS # 67834313 | Up to 15%, including the base rate | Japan | Every product | In the HTS since Revision 23 (2025) – February 24, 2026 |
| 9903.02.74 | European Union Deal Exemption: Listed ProductsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | 27 countries | 219 codes | In the HTS since Revision 24 (2025) – February 24, 2026 |
| 9903.02.75 | European Union Deal Exemption: Essential OilsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | 27 countries | 1 code | In the HTS since Revision 24 (2025) – February 24, 2026 |
| 9903.02.77 | European Union Deal Exemption: Non-Patented Pharmaceutical ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | 27 countries | 807 codes | In the HTS since Revision 24 (2025) – February 24, 2026 |
| 9903.02.78 | IEEPA Reciprocal Exemption: Listed Agricultural ProductsSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | All countries | 11 codes | In the HTS since Revision 29 (2025) – February 24, 2026 |
| 9903.02.79 | South Korea Deal Tariff (Base Duty 15% or More)Source: EO 14389; CSMS # 67834313 | 0% (no added duty) | South Korea | Every product | November 14, 2025 – February 24, 2026 |
| 9903.02.80 | South Korea Deal Tariff (15% Including Base Duty)Source: EO 14389; CSMS # 67834313 | Up to 15%, including the base rate | South Korea | Every product | November 14, 2025 – February 24, 2026 |
| 9903.02.82 | Switzerland Deal Tariff (Base Duty 15% or More)Source: EO 14389; CSMS # 67834313 | 0% (no added duty) | Switzerland | Every product | November 14, 2025 – February 24, 2026 |
| 9903.02.83 | Switzerland Deal Tariff (15% Including Base Duty)Source: EO 14389; CSMS # 67834313 | Up to 15%, including the base rate | Switzerland | Every product | November 14, 2025 – February 24, 2026 |
| 9903.02.84 | Switzerland Deal Exemption: Listed ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Switzerland | 321 codes | November 14, 2025 – February 24, 2026 |
| 9903.02.85 | Switzerland Deal Exemption: Civil AircraftSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Switzerland | 553 codes | November 14, 2025 – February 24, 2026 |
| 9903.02.86 | Switzerland Deal Exemption: Non-Patented Pharmaceutical ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Switzerland | 807 codes | November 14, 2025 – February 24, 2026 |
| 9903.02.87 | Liechtenstein Deal Tariff (Base Duty 15% or More)Source: EO 14389; CSMS # 67834313 | 0% (no added duty) | Liechtenstein | Every product | November 14, 2025 – February 24, 2026 |
| 9903.02.88 | Liechtenstein Deal Tariff (15% Including Base Duty)Source: EO 14389; CSMS # 67834313 | Up to 15%, including the base rate | Liechtenstein | Every product | November 14, 2025 – February 24, 2026 |
| 9903.02.89 | Liechtenstein Deal Exemption: Listed ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Liechtenstein | 321 codes | November 14, 2025 – February 24, 2026 |
| 9903.02.90 | Liechtenstein Deal Exemption: Civil AircraftSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Liechtenstein | 553 codes | November 14, 2025 – February 24, 2026 |
| 9903.02.91 | Liechtenstein Deal Exemption: Non-Patented Pharmaceutical ArticlesSource: EO 14389; CSMS # 67834313 | 0% (no added duty) | Liechtenstein | 807 codes | November 14, 2025 – February 24, 2026 |
| 9903.01.84 | IEEPA India: Russian Oil TariffSource: EO 14384 (91 FR 6501) | +25% | India | Every product | August 27, 2025 – February 7, 2026 |
| 9903.01.86 | IEEPA India Exemption: Listed Products (Annex II)Source: EO 14384 (91 FR 6501) | 0% (no added duty) | India | 1,093 codes | August 27, 2025 – February 7, 2026 |
| 9903.01.87 | IEEPA India Exemption: Section 232 ArticlesSource: EO 14384 (91 FR 6501) | 0% (no added duty) | India | Every product | August 27, 2025 – February 7, 2026 |
| 9903.01.88 | IEEPA India Exemption: DonationsSource: EO 14384 (91 FR 6501) | 0% (no added duty) | India | Every product | August 27, 2025 – February 7, 2026 |
| 9903.01.89 | IEEPA India Exemption: Informational MaterialsSource: EO 14384 (91 FR 6501) | 0% (no added duty) | India | Every product | August 27, 2025 – February 7, 2026 |
| 9903.02.36 | IEEPA Reciprocal Tariff: LiechtensteinSource: Commerce/USTR notice, Switzerland–Liechtenstein framework (90 FR 59281), Annex II | +15% | Liechtenstein | Every product | August 7, 2025 – November 14, 2025 |
| 9903.02.56 | IEEPA Reciprocal Tariff: South KoreaSource: Commerce/USTR notice, U.S.-Korea Strategic Trade and Investment Deal (90 FR 55964), Annex Part B | +15% | South Korea | Every product | August 7, 2025 – November 14, 2025 |
| 9903.02.58 | IEEPA Reciprocal Tariff: SwitzerlandSource: Commerce/USTR notice, Switzerland–Liechtenstein framework (90 FR 59281), Annex II | +39% | Switzerland | Every product | August 7, 2025 – November 14, 2025 |
| 9903.01.85 | IEEPA India Exemption: Loaded Before Aug 27, Entered Before Sep 17, 2025Source: EO 14384 (91 FR 6501) | 0% (no added duty) | India | Every product | August 27, 2025 – September 17, 2025 |
Refunds
IEEPA Duty Refunds
The Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, and IEEPA duties ended for goods entered on or after February 24, 2026. CBP has been refunding IEEPA duties, with interest, through ACE since April 20, 2026. Importers who paid this duty may qualify for a refund; which entries qualify depends on their liquidation status, and the importer's customs broker files the claim.
FAQ
Questions
What are the IEEPA tariffs?
The International Emergency Economic Powers Act (IEEPA) was the basis for the reciprocal, fentanyl and other country tariffs from February 2025 until the Supreme Court held on February 20, 2026 that it does not authorize tariffs. The IEEPA tariffs are no longer collected: the last of their 125 Chapter 99 headings ended for goods entered on or after February 24, 2026. They still apply to entries made while they were in force.
Are the IEEPA tariffs still in effect?
The IEEPA tariffs are no longer collected: the last of their 125 Chapter 99 headings ended for goods entered on or after February 24, 2026. They still apply to entries made while they were in force.
How do I check whether the IEEPA tariffs apply to my import?
Find your HTS code in the tables on this page, or enter it with the country of origin in the free HTS Hero tariff calculator, which applies every Chapter 99 heading in force on the entry date. Scope also depends on the written description of the products covered, which the importer or their customs broker decides.
Can I get a refund of IEEPA duties?
The Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, and IEEPA duties ended for goods entered on or after February 24, 2026. CBP has been refunding IEEPA duties, with interest, through ACE since April 20, 2026. Importers who paid this duty may qualify for a refund; which entries qualify depends on their liquidation status, and the importer's customs broker files the claim.
Sources
Primary Sources
The legal documents behind the headings in force. Check the legal text before you file.
- Federal Register: Proclamation 10999 (91 FR 889), Annex II
- Federal Register: Proclamation 11002 (91 FR 2443)
- GovInfo: EO 14389; CSMS # 67834313
More programs
Other US Tariff Programs
- Section 232 Tariffs on Steel, Aluminum & Copper
- Section 232 Tariffs on Autos & Auto Parts
- Section 232 Tariffs on Timber, Lumber & Wood Products
- Section 232 Tariffs on Medium & Heavy-Duty Trucks and Buses
- Section 232 Tariffs on Semiconductors
- Section 232 Tariffs on Pharmaceuticals
- Section 232 Tariffs on Drones (Unmanned Aircraft Systems)
- Section 301 Tariffs on China: Lists 1, 2, 3 and 4A
- Section 301 Forced Labor Tariffs by Country
- Section 301 Tariffs on Brazil
- Section 338 Tariffs on Canada
- Section 122 Import Surcharge
- Section 201 Safeguard Tariffs on Quartz Surface Products