IEEPA Reciprocal Tariffs 2025-2026: Country Rates and Importer Guide
What Are IEEPA Reciprocal Tariffs?
IEEPA reciprocal tariffs are additional ad valorem duties imposed by the United States on imports from nearly all trading partners under the International Emergency Economic Powers Act (IEEPA), codified at 50 U.S.C. 1701 et seq. President Trump imposed the tariffs through Executive Order 14257 on April 2, 2025, declaring that persistent US trade deficits constitute a national emergency.
The tariffs took effect on April 5, 2025, beginning with a 10% baseline duty applicable to imports from substantially all countries. Country-specific reciprocal rates above the 10% baseline were scheduled to take effect on April 9, 2025, but were paused for 90 days for most countries by Executive Order 14266 on April 9, 2025. The 90-day pause did not apply to China, which faced escalating duties throughout April 2025.
Official guidance and the country rate schedule are maintained by the United States Trade Representative at ustr.gov/issue-areas/reciprocal-tariffs. CBP implementation guidance is published through CSMS messages on cbp.gov/trade/automated/cargo-systems-messaging-service.
How the Reciprocal Tariff Structure Works
The reciprocal tariff framework has two components that apply on top of the standard MFN duty rate.
Baseline 10% duty: A flat 10% ad valorem duty applies to imports from nearly every country. The baseline took effect on April 5, 2025 and remains in force unless modified by subsequent executive action. The baseline applies in addition to the underlying MFN rate published in the Harmonized Tariff Schedule.
Country-specific reciprocal rate: Above the 10% baseline, certain countries face higher rates calculated by USTR based on the bilateral trade deficit and non-tariff barriers. These rates were originally set in EO 14257 Annex I and have been modified through subsequent proclamations and bilateral negotiations.
The duties are reported on entry summaries under Chapter 99 HTS subheadings 9903.01 series. Importers declare the applicable Chapter 99 code in addition to the regular Chapter 1-97 classification.
Country-Specific Rates (as of 2026)
The following rates reflect the structure as modified through 2025-2026 executive actions and trade negotiations. Rates are subject to change and importers should verify current rates with their customs broker before booking freight.
China: Subject to a separately imposed reciprocal rate that escalated through April 2025 and has been adjusted by multiple subsequent orders. China-origin goods stack the IEEPA reciprocal duty on top of Section 301 List 1-4 duties and (where applicable) Section 232 steel and aluminum duties.
European Union: Originally set at a higher reciprocal rate, modified through US-EU trade discussions to a negotiated rate. EU agricultural and industrial goods are differentiated by HTS subheading.
Vietnam, Thailand, Cambodia, Laos, Myanmar, Bangladesh: Originally subject to high reciprocal rates reflecting large bilateral trade deficits. Several Southeast Asian countries reached negotiated frameworks during the 90-day pause.
Mexico and Canada: USMCA-qualifying goods receive preferential treatment. Non-USMCA-qualifying goods are subject to IEEPA duties imposed under the separate fentanyl/migration emergency framework (Executive Orders 14193 and 14194), distinct from the reciprocal framework.
United Kingdom, Australia, Japan, South Korea: Subject to baseline 10% or modified rates negotiated bilaterally during the pause period.
Russia, Belarus, North Korea, Cuba: Excluded from the reciprocal framework. These countries are subject to broad economic sanctions that supersede the IEEPA reciprocal regime.
Exempt Products and Special Categories
EO 14257 Annex II excluded specific product categories from the IEEPA reciprocal duty regardless of country of origin.
Steel and aluminum products already subject to Section 232: Steel and aluminum HTS codes covered by the existing Section 232 actions are excluded from IEEPA reciprocal duties to avoid double counting under the same national security framework.
Automobiles and automobile parts subject to Section 232: Subject to a separate 25% Section 232 tariff under Proclamation 10908 (effective April 3, 2025). Excluded from IEEPA reciprocal.
Copper, pharmaceuticals, semiconductors, and lumber: Subject to ongoing Section 232 investigations. Excluded from IEEPA reciprocal pending the outcome of those investigations.
Critical minerals: Listed in Annex II as excluded due to supply chain criticality.
Energy and energy products: Crude oil, refined petroleum, natural gas, and coal are excluded from IEEPA reciprocal duties.
Bullion and currency: Excluded.
Goods subject to 50 U.S.C. 1702(b): Items defined as informational materials (books, films, etc.) are statutorily exempt from IEEPA tariffs under the Berman Amendment.
Stacking with Other Tariff Programs
IEEPA reciprocal duties stack with most other US tariff programs. Importers must calculate total duty using the cumulative rates that apply to the specific HTS code and country of origin.
Example calculation for a Vietnam-origin furniture HTS 9403.30 (office furniture, wood):
MFN duty rate: free
Section 301: not applicable (Vietnam-origin)
Section 232: not applicable (not steel/aluminum)
IEEPA reciprocal (Vietnam): variable based on current bilateral framework
Total ad valorem duty: equal to current Vietnam reciprocal rate
Example for a China-origin steel screw HTS 7318.15:
MFN duty rate: 8.5% (or 0% if specific subheading)
Section 232 derivative steel: 50%
Section 301 List 3: 25%
IEEPA reciprocal (China): variable
Total: stacked, frequently exceeding 100% ad valorem
Country of Origin Determination
The applicable IEEPA rate depends on the country of origin under CBP rules of origin (19 CFR Part 102 for non-preferential origin). Trans-shipment through a third country does not change country of origin without substantial transformation.
CBP has issued guidance through CSMS messages clarifying that:
1. Country of origin is determined at the time of importation based on the place of production or substantial transformation, not the country of export or transhipment.
2. Goods admitted to a Foreign Trade Zone before the effective date of an IEEPA action are subject to the rate in effect at withdrawal, not at admission.
3. Drawback is generally not available for IEEPA duties under 19 U.S.C. 1313 restrictions added by recent legislative changes.
4. CBP is actively investigating origin laundering schemes, particularly involving Chinese goods routed through Vietnam, Malaysia, Cambodia, and Mexico.
Compliance and Filing Requirements
Importers must declare IEEPA duties on entry summaries (CBP Form 7501) using the correct Chapter 99 HTS subheading. Multiple Chapter 99 codes can apply to the same shipment when Section 232, Section 301, and IEEPA all apply.
ACE filing: Importers or their customs brokers file entries through the Automated Commercial Environment. The entry must include all applicable duty declarations or risk liquidated damages and penalties.
Bond requirements: Higher duty exposure increases continuous bond sufficiency calculations. Many importers have had to increase continuous bond amounts following the IEEPA implementation. CBP issues bond insufficiency notices when 10% of annual duty exceeds the existing bond limit.
Liquidation timeline: Standard 314-day liquidation applies. CBP may suspend liquidation for entries subject to ongoing investigation or pending Court of International Trade litigation.
Frequently Asked Questions
Are IEEPA reciprocal tariffs legal?
Several lawsuits challenging the IEEPA tariffs are pending in the Court of International Trade and the US Court of Appeals for the Federal Circuit. The legality is disputed but the tariffs remain in force pending final judicial resolution. Importers must continue paying.
How is the country-specific rate determined?
USTR calculated initial rates based on the bilateral trade deficit divided by total US imports from that country, with adjustments for non-tariff barriers. Rates have since been modified through bilateral negotiations and additional executive orders.
Do USMCA goods pay IEEPA reciprocal?
USMCA-qualifying goods from Mexico and Canada are not subject to the IEEPA reciprocal regime under EO 14257, but are subject to a separate IEEPA framework imposed under the fentanyl and migration emergency declarations.
Can I get an exclusion from IEEPA reciprocal duties?
The Annex II product exclusions are categorical, not company-specific. Unlike Section 232, there is no general exclusion request portal. Some narrow exclusions have been added by subsequent executive action.
Are de minimis shipments subject to IEEPA reciprocal?
De minimis treatment was eliminated for China and Hong Kong on May 2, 2025. For other origins, de minimis remains available subject to the standard $800 threshold per recipient per day.
How ExFreight Files IEEPA Reciprocal Duties for US Importers
ExFreight provides instant rates that reflect current freight market conditions plus integrated landed cost calculation that includes MFN, Section 301, Section 232, and IEEPA reciprocal duties. Our licensed customs brokers file all required Chapter 99 declarations on Form 7501 and monitor CSMS messages for rate changes.
Because IEEPA rates have changed multiple times since April 2025, real-time landed cost visibility matters before booking freight. Get an instant rate quote at exfreight.com/get-a-quote.
