IEEPA Tariffs

IEEPA tariffs were additional US import duties imposed in 2025 by presidential executive order under the International Emergency Economic Powers Act of 1977 (50 USC §1701 et seq.) — the fentanyl-linked tariffs on Canada, Mexico and China from February 2025 and the country-by-country "reciprocal" tariffs from April 2025.

Struck down in February 2026. On 20 February 2026 the Supreme Court held in Learning Resources v. Trump that IEEPA does not give the President power to impose tariffs. CBP stopped collecting them and runs a court-ordered refund process for duties already paid; importers should ask their broker which entries qualify.

What replaced them. A 10% surcharge under Section 122 of the Trade Act of 1974 applied from 24 February 2026 for the 150 days the statute allows and expired in July 2026. Since 24 July 2026 USTR has applied a forced-labour Section 301 tariff of 10% or 12.5% to goods of 60 economies, capped net of MFN for the EU, Taiwan, Japan, Korea and Switzerland. The US tariff stack guide explains how the layers combine now.

Where to look up the current rate. CBP publishes operational guidance via CSMS messages (cbp.gov/trade/automated/cargo-systems-messaging-service), and the Federal Register carries the USTR notices and proclamations. For a product-level lookup, Dutiable's import duty calculator and Section 301 lookup surface the layered stack by HS code and origin.