IEEPA Tariffs

IEEPA tariffs are additional US import duties imposed by presidential executive order under the International Emergency Economic Powers Act of 1977 (50 USC §1701 et seq.). IEEPA is a broad emergency-powers statute that, beginning in February 2025, has been used as a general-purpose tariff authority — distinct from the older trade-specific authorities of Section 301, Section 232, and the antidumping/countervailing duty laws.

How IEEPA tariffs differ from earlier authorities. Section 301 requires a USTR investigation and findings of an unfair foreign practice. Section 232 requires a Commerce Department investigation and findings of a national-security threat. IEEPA, by contrast, requires only a presidential declaration of national emergency under 50 USC §1701 — a much lower procedural threshold. This made IEEPA the preferred vehicle for the rapid-fire tariff actions issued from February 2025 onwards.

What's currently active. The exact scope and rates have changed multiple times in 2025–2026 and continue to be modified by executive action. Categories of IEEPA tariff that have been in force at various points include: tariffs on Canada and Mexico (initially 25%, with carve-outs), tariffs on China linked to fentanyl trafficking, "reciprocal" country-specific tariffs against trading partners based on bilateral trade deficits, and product-specific tariffs (e.g., copper, lumber). Always verify current scope via the latest Federal Register notice and CBP CSMS messages.

How IEEPA stacks with other tariffs. An IEEPA tariff is layered on top of MFN duty, Section 301 (where applicable), Section 232 (where applicable), and any AD/CVD. For a Chinese-origin electronics import, the stack in 2026 has at times exceeded 100% of customs value. The order of stacking matters for compound calculations — IEEPA is generally applied to the customs value, not to the post-301 base.

Litigation status. The use of IEEPA as a general tariff authority has been challenged in the US courts by importers and industry associations. As of mid-2026, the litigation is ongoing. Importers should plan for IEEPA rates to remain in force unless and until vacated by a court order or rescinded by the President — and should not assume any particular outcome.

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