U.S. tariffs · IEEPA
IEEPA additional duties (reciprocal tariff and Canada, Mexico, China, Brazil, India orders)
Ended (status checked Oct 16, 2026, the last day we checked the Federal Register for later documents).
Executive Order 14389 (91 FR 9437): “the additional ad valorem duties imposed pursuant to IEEPA in Executive Order 14193, as amended; … and Executive Order 14382 shall no longer be in effect and, as soon as practicable, shall no longer be collected.”
Executive orders issued under the International Emergency Economic Powers Act (IEEPA) from February 2025 imposed additional ad valorem duties: a reciprocal tariff on imports from all trading partners (10% baseline, Annex I country rates, and 15% arrangements for the EU, Japan, Korea, Switzerland and Liechtenstein), and separate duties on goods of Canada, Mexico, China, Brazil and India, plus a 25% tariff that could be imposed on countries importing Venezuelan oil. Canadian and Mexican goods entered duty-free under USMCA were excluded. Executive Order 14389, signed February 20, 2026, states that these IEEPA duties "shall no longer be in effect and, as soon as practicable, shall no longer be collected"; the underlying national emergencies remain in effect, and Section 232 and Section 301 duties are not affected. A July 2026 CBP notice on court-ordered refunds estimates the IEEPA tariffs assessed from February 3, 2025 to February 24, 2026 at $166 billion.
| Legal authority | International Emergency Economic Powers Act (IEEPA) “took actions to deal with those threats, including by imposing, pursuant to IEEPA, additional ad valorem duties on certain imports of certain foreign trading partners.” Executive Order 14389 |
|---|---|
| Countries | All countries “an additional ad valorem duty on all imports from all trading partners except as otherwise provided herein” Executive Order 14257 |
| What it covers | Additional ad valorem duties imposed under IEEPA: the reciprocal tariff on all trading partners, duties on goods of Canada, Mexico, China, Brazil and India, and the Venezuelan-oil, Cuba and Iran tariff orders. Section 232 and Section 301 duties are separate. “This order affects only the additional ad valorem duties imposed under IEEPA pursuant to the Executive Orders described in section 1 of this order. This order does not affect any other duties” Executive Order 14389 |
| Took effect | Feb 4, 2025, 12:01 a.m. eastern time “Such rate of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on February 4, 2025” Executive Order 14195 |
Rates in place when the action ended
These rates no longer apply under this action. One row per rate the documents set. Rates in separate rows are not added together here; each document sets how its duty applies alongside others.
| Rate | What | From | In the document's words |
|---|---|---|---|
| 10% additional ad valorem duty | Reciprocal tariff, baseline Imports from trading partners not given a different rate (Executive Order 14257, as amended) | Apr 5, 2025 | “all articles imported into the customs territory of the United States shall be, consistent with law, subject to an additional ad valorem rate of duty of 10 percent.” Executive Order 14257 ↗ |
| Country-specific rates (Annex I) additional ad valorem duty | Reciprocal tariff, Annex I trading partners Goods of trading partners listed in Annex I to Executive Order 14326; the rate differs by partner. Later orders and notices set different treatment for Japan, Korea, and Switzerland and Liechtenstein, and the same order sets a rule for the EU (rows below) | Aug 7, 2025 | “imposing additional ad valorem duties on goods of certain trading partners at the rates set forth in Annex I to this order, subject to all applicable exceptions set forth in Executive Order 14257, as amended” Executive Order 14326 ↗ |
| 15% including the normal duty rate; no additional duty if the normal rate is 15% or more additional ad valorem duty set so that the total equals 15% | European Union (reciprocal) Goods of the European Union under Executive Order 14326 | Aug 7, 2025 | “For a good of the European Union with a Column 1 Duty Rate … less than 15 percent, the sum of its Column 1 Duty Rate and the additional ad valorem rate of duty … shall be 15 percent.” Executive Order 14326 ↗ |
| 15% including the normal duty rate; no additional duty if the normal rate is 15% or more additional ad valorem duty set so that the total equals 15% | Japan (reciprocal) Products of Japan under Executive Order 14345, applied retroactively from August 7, 2025 | Aug 7, 2025 | “For a product of Japan with a Column 1 Duty Rate … less than 15 percent, the sum of its Column 1 Duty Rate and the additional ad valorem rate of duty … shall be 15 percent.” Executive Order 14345 ↗ |
| 15% including the normal duty rate; no additional duty if the normal rate is 15% or more additional ad valorem duty set so that the total equals 15% | Korea (reciprocal) Goods of the Republic of Korea subject to the country-specific reciprocal tariff, per the December 4, 2025 implementing notice | Nov 14, 2025 | “for goods of the ROK with a column 1 duty rate … less than 15 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty … will be 15 percent.” Federal Register notice of Dec 4, 2025 ↗ |
| Higher of the most-favored-nation rate or 15% 15% made up of the most-favored-nation tariff and a reciprocal tariff | Switzerland and Liechtenstein (reciprocal) Products of Switzerland or Liechtenstein, per the December 18, 2025 implementing notice | Nov 14, 2025 | “to apply the higher of either the U.S. most-favored-nation tariff rate or a tariff rate of 15 percent, comprised of the most- favored-nation tariff and a reciprocal tariff, on products of Switzerland or Liechtenstein” Federal Register notice of Dec 18, 2025 ↗ |
| 10% additional ad valorem duty | China, reciprocal tariff Articles of China, including Hong Kong and Macau, under Executive Order 14257 as modified by Executive Order 14298 | May 14, 2025 | “all articles imported into the customs territory of the United States from the PRC, including Hong Kong and Macau, shall be, consistent with law, subject to an additional ad valorem rate of duty of 10 percent” Executive Order 14298 ↗ |
| 10% additional ad valorem duty | China, Executive Order 14195 duty Products of China subject to Executive Order 14195, as amended (reduced from 20%) | Nov 10, 2025 | “All articles that are subject to the additional ad valorem rate of duty of 20 percent under Executive Order 14195, as amended, shall instead be subject to an additional ad valorem rate of duty of 10 percent.” Executive Order 14357 ↗ |
| 35% additional ad valorem duty | Canada, goods not entered duty-free under USMCA Products of Canada subject to Executive Order 14193, as amended (raised from 25%) | Aug 1, 2025 | “All articles that are subject to the additional ad valorem rate of duty of 25 percent under Executive Order 14193, as amended, shall instead be subject to an additional ad valorem rate of duty of 35 percent.” Executive Order 14325 ↗ |
| 10% additional ad valorem duty | Canada, energy and energy resources Canadian energy or energy resources as defined in section 8 of Executive Order 14156, not entered duty-free under USMCA | Mar 4, 2025 | “With respect to energy or energy resources, as defined in section 8 of Executive Order 14156 … such articles that are products of Canada … shall be … subject to an additional 10 percent ad valorem rate of duty.” Executive Order 14193 ↗ |
| 10% additional ad valorem duty | Canada, potash Canadian potash not entered duty-free under USMCA | Mar 7, 2025 | “The additional rate of duty on potash that is not subject to subsection (a) of this section shall be reduced to 10 percent in lieu of 25 percent.” Executive Order 14231 ↗ |
| 0% (excluded) excluded from the additional duty | Canada, goods entered duty-free under USMCA Goods of Canada entered free of duty under general note 11 to the HTSUS (USMCA) | Mar 7, 2025 | “Articles that are entered free of duty as a good of Canada under the terms of general note 11 … shall not be subject to the additional ad valorem rate of duty” Executive Order 14231 ↗ |
| 25% additional ad valorem duty | Mexico, goods not entered duty-free under USMCA Products of Mexico subject to Executive Order 14194, as amended | Mar 4, 2025 | “All articles that are products of Mexico … shall be, consistent with law, subject to an additional 25 percent ad valorem rate of duty.” Executive Order 14194 ↗ |
| 10% additional ad valorem duty | Mexico, potash Mexican potash not entered duty-free under USMCA | Mar 7, 2025 | “The additional rate of duty on potash that is not subject to subsection (a) of this section shall be reduced to 10 percent in lieu of 25 percent.” Executive Order 14232 ↗ |
| 0% (excluded) excluded from the additional duty | Mexico, goods entered duty-free under USMCA Goods of Mexico entered free of duty under general note 11 to the HTSUS (USMCA) | Mar 7, 2025 | “Articles that are entered free of duty as a good of Mexico under the terms of general note 11 … shall not be subject to the additional ad valorem rate of duty” Executive Order 14232 ↗ |
| 40% additional ad valorem duty | Brazil Certain products of Brazil, except goods listed in Annex I to Executive Order 14323 (as updated by Executive Order 14361) | Aug 6, 2025 | “subject to an additional ad valorem rate of duty of 40 percent. This rate of duty shall be effective … on or after 12:01 a.m. eastern daylight time 7 days after the date of this order” Executive Order 14323 ↗ |
Exceptions and stacking rules
| Rule | What | From | In the document's words |
|---|---|---|---|
| 25% (at the Secretary of State's discretion) tariff that may be imposed on all goods of a country the Secretary of State selects | Countries importing Venezuelan oil Goods from any country that imports Venezuelan oil, directly or through third parties; the order authorizes the tariff, and no implementing determination is recorded here | Apr 2, 2025 | “On or after April 2, 2025, a tariff of 25 percent may be imposed on all goods imported into the United States from any country that imports Venezuelan oil, whether directly from Venezuela or indirectly through third parties.” Executive Order 14245 ↗ |
History
- Feb 1, 2025 Executive Order 14193 imposes an additional 25% duty on products of Canada, with 10% on Canadian energy. “All articles that are products of Canada … shall be, consistent with law, subject to an additional 25 percent ad valorem rate of duty.” Executive Order 14193 ↗
- Feb 1, 2025 Executive Order 14194 imposes an additional 25% duty on products of Mexico, set to apply from 12:01 a.m. eastern time on February 4, 2025. “Such rate of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on February 4, 2025” Executive Order 14194 ↗
- Feb 1, 2025 Executive Order 14195 imposes an additional 10% duty on products of China. “All articles that are products of the PRC … shall be, consistent with law, subject to an additional 10 percent ad valorem rate of duty.” Executive Order 14195 ↗
- Feb 3, 2025 Executive Order 14197 pauses the Canada duties until 12:01 a.m. eastern time on March 4, 2025. “the additional 25 percent ad valorem rates of duty, and 10 percent ad valorem rates of duty as to energy products, shall be paused and will not take effect until March 4, 2025, at 12:01 a.m. eastern time.” Executive Order 14197 ↗
- Feb 3, 2025 Executive Order 14198 pauses the Mexico duty until 12:01 a.m. eastern time on March 4, 2025. “the additional 25 percent ad valorem rate of duty shall be paused and will not take effect until March 4, 2025, at 12:01 a.m. eastern time.” Executive Order 14198 ↗
- Mar 3, 2025 Executive Order 14228 raises the China rate under Executive Order 14195 from 10% to 20%. “section 2(a) of Executive Order 14195 is hereby amended by striking the words ''10 percent'' and inserting in lieu thereof the words ''20 percent''” Executive Order 14228 ↗
- Mar 6, 2025 Executive Order 14231 excludes Canadian goods entered duty-free under USMCA and sets potash at 10%, from 12:01 a.m. eastern standard time on March 7, 2025. “The modifications set out in this section shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on March 7, 2025.” Executive Order 14231 ↗
- Mar 6, 2025 Executive Order 14232 excludes Mexican goods entered duty-free under USMCA and sets potash at 10%, from 12:01 a.m. eastern standard time on March 7, 2025. “The modifications set out in this section shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on March 7, 2025.” Executive Order 14232 ↗
- Mar 24, 2025 Executive Order 14245 authorizes the Secretary of State to decide whether a 25% tariff applies to goods from countries that import Venezuelan oil. “is hereby authorized to determine in his discretion whether the tariff of 25 percent will be imposed on goods from any country that imports Venezuelan oil, directly or indirectly, on or after April 2, 2025.” Executive Order 14245 ↗
- Apr 2, 2025 Executive Order 14257 imposes a 10% additional duty on imports from all trading partners from April 5, 2025, and provides for higher rates for partners listed in its Annex I. “The additional ad valorem duty on all imports from all trading partners shall start at 10 percent and shortly thereafter, the additional ad valorem duty shall increase for trading partners enumerated in Annex I to this order” Executive Order 14257 ↗
- Apr 8, 2025 Executive Order 14259 raises the reciprocal rate on China from 34% to 84%. “heading 9903.01.63 of the HTSUS shall be amended by deleting ''34%'' each place that it appears and by inserting ''84%'' in lieu thereof” Executive Order 14259 ↗
- Apr 9, 2025 Executive Order 14266 raises the reciprocal rate on China from 84% to 125%. “by deleting ''84%'' each place that it appears and by inserting ''125%'' in lieu thereof” Executive Order 14266 ↗
- Apr 9, 2025 Executive Order 14266 suspends the Annex I country-specific rates for 90 days for all partners except China. “temporarily suspend, for a period of 90 days, except with respect to the PRC, application of the individual ad valorem duties imposed for foreign trading partners listed in Annex I to Executive Order 14257” Executive Order 14266 ↗
- May 12, 2025 Executive Order 14298 suspends 24 percentage points of the reciprocal rate on China for 90 days, leaving 10%, and removes the increases made by Executive Orders 14259 and 14266. “the retention of the remaining ad valorem rate of 10 percent on those articles … the removal of the modified additional ad valorem rates of duty on those articles imposed by Executive Order 14259 and Executive Order 14266.” Executive Order 14298 ↗
- Jul 30, 2025 Executive Order 14323 imposes an additional 40% duty on certain products of Brazil. “I determine that it is necessary and appropriate to impose an additional ad valorem duty rate of 40 percent on certain products of Brazil” Executive Order 14323 ↗
- Jul 31, 2025 Executive Order 14325 raises the Canada rate from 25% to 35% from 12:01 a.m. eastern daylight time on August 1, 2025. “The changes set forth herein shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 1, 2025.” Executive Order 14325 ↗
- Jul 31, 2025 Executive Order 14326 sets country-specific reciprocal rates for partners in its Annex I and keeps 10% for partners not listed. “Goods of any foreign trading partner that is not listed in Annex I to this order will be subject to an additional ad valorem rate of duty of 10 percent pursuant to the terms of Executive Order 14257” Executive Order 14326 ↗
- Aug 6, 2025 Executive Order 14329 imposes an additional 25% duty on articles of India. “articles of India imported into the customs territory of the United States shall be subject to an additional ad valorem rate of duty of 25 percent” Executive Order 14329 ↗
- Sep 4, 2025 Executive Order 14345 implements the United States-Japan Agreement, applying the 15% treatment retroactively from 12:01 a.m. eastern daylight time on August 7, 2025. “shall apply retroactively to products of Japan entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern daylight time on August 7, 2025.” Executive Order 14345 ↗
- Nov 4, 2025 Executive Order 14357 lowers the China rate under Executive Order 14195 from 20% to 10%, effective November 10, 2025. “reduce the additional ad valorem rate of duty applicable under Executive Order 14195, as amended, from 20 percent to 10 percent, effective November 10, 2025.” Executive Order 14357 ↗
- Nov 4, 2025 Executive Order 14358 continues to suspend the higher reciprocal-tariff heading for China until 12:01 a.m. eastern standard time on November 10, 2026. “Heading 9903.01.63 and subdivision (v)(xvii)(10) of U.S. note 2 to subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States shall continue to be suspended until 12:01 a.m. eastern standard time on November 10, 2026.” Executive Order 14358 ↗
- Nov 20, 2025 Executive Order 14361 removes certain agricultural products of Brazil from the 40% duty. “I have determined that certain agricultural products shall not be subject to the additional ad valorem rate of duty imposed under Executive Order 14323.” Executive Order 14361 ↗
- Dec 4, 2025 A Commerce and USTR notice implements the Korea deal for goods subject to the reciprocal tariff, effective for goods entered from 12:01 a.m. eastern time on November 14, 2025. “set forth in Part B of the Annex are effective with respect to goods subject to the country-specific reciprocal tariffs … on or after 12:01 a.m. eastern time on November 14, 2025.” Federal Register notice of Dec 4, 2025 ↗
- Dec 18, 2025 A USTR and Commerce notice implements the Switzerland-Liechtenstein framework, effective for goods entered from 12:01 a.m. eastern time on November 14, 2025. “The Harmonized Tariff Schedule of the United States modifications … are effective with respect to goods entered for consumption … on or after 12:01 a.m. eastern time on November 14, 2025.” Federal Register notice of Dec 18, 2025 ↗
- Feb 6, 2026 Executive Order 14384 removes the 25% duty on products of India from 12:01 a.m. eastern standard time on February 7, 2026. “on or after 12:01 a.m. eastern standard time on February 7, 2026, products of India imported into the United States shall no longer be subject to the additional ad valorem rate of duty of 25 percent” Executive Order 14384 ↗
- Feb 20, 2026 Executive Order 14389 ends the IEEPA additional duties and directs agencies to stop collecting them as soon as practicable. “The head of each agency shall immediately begin taking steps to effectuate this order and, as soon as practicable, terminate the collection of the additional ad valorem duties described in section 1 of this order.” Executive Order 14389 ↗
- Jul 8, 2026 A CBP notice on court-ordered IEEPA refunds estimates the IEEPA tariffs assessed from February 3, 2025 to February 24, 2026 at $166 billion, across over 53 million entry summaries. “The tariffs assessed under IEEPA from February 3, 2025 to February 24, 2026 total an estimated $166 billion, with over 53 million entry summaries requiring processing in order to issue accurate refunds with required interest.” CBP notice of Jul 8, 2026 ↗
Court rulings
Rulings on the executive orders behind this action, each read from the ruling itself; the quote is the court's own words. Full case lists are on each order's page.
| Date | Court and case | In the court's words |
|---|---|---|
| Feb 20, 2026 | Supreme Court of the United States Learning Resources, Inc. v. Trump (Nos. 24-1287, 25-250) · Supreme Court ruling |
“The judgment of the United States Court of Appeals for the Federal Circuit in case No. 25–250 is affirmed.” No. 25-250 is the V.O.S. Selections appeal, where the Federal Circuit held the reciprocal and trafficking tariffs exceed IEEPA. In the D.C. case (No. 24-1287) the district court’s judgment was vacated, with instructions to dismiss for lack of jurisdiction. Supreme Court opinion (PDF) ↗ · Executive Order 14193 court cases |
| Aug 29, 2025 | U.S. Court of Appeals for the Federal Circuit V.O.S. Selections, Inc. v. Trump (en banc) (No. 25-1812) · appeals ruling |
“We affirm the CIT’s holding that the Trafficking and Reciprocal Tariffs imposed by the Challenged Executive Orders exceed the authority delegated to the President …” The court vacated the universal permanent injunction and sent the scope of relief back to the trade court. Federal Circuit opinion (PDF) ↗ · Executive Order 14193 court cases |
| Jun 10, 2025 | U.S. Court of Appeals for the Federal Circuit V.O.S. Selections, Inc. v. Trump (No. 25-1812) · stay order |
“The motions for a stay pending appeal are granted.” En banc order staying the trade court’s judgment and injunctions pending appeal; a temporary administrative stay had been entered May 29, 2025 (ECF 7). Federal Circuit order on CourtListener (PDF) ↗ · Executive Order 14193 court cases |
| May 28, 2025 | U.S. Court of International Trade V.O.S. Selections, Inc. v. United States (Nos. 25-00066, 25-00077 (Slip Op. 25-66)) · order vacating |
“The challenged Tariff Orders will be vacated and their operation permanently enjoined.” The court held that IEEPA does not authorize the Worldwide, Retaliatory or Trafficking Tariff Orders. Court of International Trade slip opinion (PDF) ↗ · Executive Order 14193 court cases |
Source documents
- Executive order Executive Order 14193: Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border ↗ Imposes the duties on products of Canada
- Executive order Executive Order 14194: Imposing Duties To Address the Situation at Our Southern Border ↗ Imposes the duty on products of Mexico
- Executive order Executive Order 14195: Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China ↗ Imposes the duty on products of China
- Executive order Executive Order 14197: Progress on the Situation at Our Northern Border ↗ Pauses the Canada duties until March 4, 2025
- Executive order Executive Order 14198: Progress on the Situation at Our Southern Border ↗ Pauses the Mexico duty until March 4, 2025
- Executive order Executive Order 14228: Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China ↗ Raises the China rate under Executive Order 14195 to 20%
- Executive order Executive Order 14231: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border ↗ Excludes USMCA duty-free goods of Canada; sets potash at 10%
- Executive order Executive Order 14232: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Southern Border ↗ Excludes USMCA duty-free goods of Mexico; sets potash at 10%
- Executive order Executive Order 14245: Imposing Tariffs on Countries Importing Venezuelan Oil ↗ Authorizes a 25% tariff on countries importing Venezuelan oil
- Executive order Executive Order 14257: Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits ↗ Imposes the reciprocal tariff
- Executive order Executive Order 14259: Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People's Republic of China ↗ Raises the reciprocal rate on China to 84%
- Executive order Executive Order 14266: Modifying Reciprocal Tariff Rates To Reflect Trading Partner Retaliation and Alignment ↗ Raises the China rate to 125%; pauses Annex I rates for other partners for 90 days
- Executive order Executive Order 14298: Modifying Reciprocal Tariff Rates To Reflect Discussions With the People's Republic of China ↗ Sets the reciprocal rate on China at 10%
- Executive order Executive Order 14323: Addressing Threats to the United States by the Government of Brazil ↗ Imposes the 40% duty on certain products of Brazil
- Executive order Executive Order 14325: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border ↗ Raises the Canada rate to 35%
- Executive order Executive Order 14326: Further Modifying the Reciprocal Tariff Rates ↗ Sets country-specific reciprocal rates (Annex I)
- Executive order Executive Order 14329: Addressing Threats to the United States by the Government of the Russian Federation ↗ Imposes the 25% duty on articles of India
- Executive order Executive Order 14345: Implementing the United States-Japan Agreement ↗ Sets the reciprocal treatment for products of Japan
- Executive order Executive Order 14357: Modifying Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China ↗ Lowers the China rate under Executive Order 14195 to 10%
- Executive order Executive Order 14358: Modifying Reciprocal Tariff Rates Consistent With the Economic and Trade Arrangement Between the United States and the People's Republic of China ↗ Continues the suspension of the higher reciprocal rate on China
- Executive order Executive Order 14361: Modifying the Scope of Tariffs on the Government of Brazil ↗ Removes certain agricultural products of Brazil from the duty
- Document Implementing Certain Tariff-Related Elements of the U.S.-Korea Strategic Trade and Investment Deal ↗ Commerce and USTR notice setting the reciprocal treatment for goods of Korea
- Document Implementing Certain Tariff-Related Elements of the Framework for a United States-Switzerland-Liechtenstein Agreement on Fair, Balanced, and Reciprocal Trade ↗ USTR and Commerce notice setting the reciprocal treatment for Switzerland and Liechtenstein
- Executive order Executive Order 14384: Modifying Duties To Address Threats to the United States by the Government of the Russian Federation ↗ Removes the 25% duty on articles of India
- Executive order Executive Order 14389: Ending Certain Tariff Actions ↗ Ends the IEEPA additional duties
- CBP notice Agency Information Collection Activities; Extension; Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet ↗ Describes court-ordered refunds of IEEPA duties and the assessment period
In the documents' own words
Every quote on this page, checked word for word against the Federal Register text of the document named.
- Authority
“took actions to deal with those threats, including by imposing, pursuant to IEEPA, additional ad valorem duties on certain imports of certain foreign trading partners.”
Executive Order 14389 (91 FR 9437) ↗ - Status
“the additional ad valorem duties imposed pursuant to IEEPA in Executive Order 14193, as amended; … and Executive Order 14382 shall no longer be in effect and, as soon as practicable, shall no longer be collected.”
Executive Order 14389 (91 FR 9437) ↗ - What it covers
“This order affects only the additional ad valorem duties imposed under IEEPA pursuant to the Executive Orders described in section 1 of this order. This order does not affect any other duties”
Executive Order 14389 (91 FR 9437) ↗ - Countries
“an additional ad valorem duty on all imports from all trading partners except as otherwise provided herein”
Executive Order 14257 (90 FR 15041) ↗ - Rate: Reciprocal tariff, baseline
“all articles imported into the customs territory of the United States shall be, consistent with law, subject to an additional ad valorem rate of duty of 10 percent.”
Executive Order 14257 (90 FR 15041) ↗ - Rate: Reciprocal tariff, Annex I trading partners
“imposing additional ad valorem duties on goods of certain trading partners at the rates set forth in Annex I to this order, subject to all applicable exceptions set forth in Executive Order 14257, as amended”
Executive Order 14326 (90 FR 37963) ↗ - Rate: European Union (reciprocal)
“For a good of the European Union with a Column 1 Duty Rate … less than 15 percent, the sum of its Column 1 Duty Rate and the additional ad valorem rate of duty … shall be 15 percent.”
Executive Order 14326 (90 FR 37963) ↗ - Rate: Japan (reciprocal)
“For a product of Japan with a Column 1 Duty Rate … less than 15 percent, the sum of its Column 1 Duty Rate and the additional ad valorem rate of duty … shall be 15 percent.”
Executive Order 14345 (90 FR 43535) ↗ - Rate: Korea (reciprocal)
“for goods of the ROK with a column 1 duty rate … less than 15 percent, the sum of the column 1 duty rate and the additional ad valorem rate of duty … will be 15 percent.”
Federal Register notice of Dec 4, 2025 (90 FR 55964) ↗ - Rate: Switzerland and Liechtenstein (reciprocal)
“to apply the higher of either the U.S. most-favored-nation tariff rate or a tariff rate of 15 percent, comprised of the most- favored-nation tariff and a reciprocal tariff, on products of Switzerland or Liechtenstein”
Federal Register notice of Dec 18, 2025 (90 FR 59281) ↗ - Rate: China, reciprocal tariff
“all articles imported into the customs territory of the United States from the PRC, including Hong Kong and Macau, shall be, consistent with law, subject to an additional ad valorem rate of duty of 10 percent”
Executive Order 14298 (90 FR 21831) ↗ - Rate: China, Executive Order 14195 duty
“All articles that are subject to the additional ad valorem rate of duty of 20 percent under Executive Order 14195, as amended, shall instead be subject to an additional ad valorem rate of duty of 10 percent.”
Executive Order 14357 (90 FR 50725) ↗ - Rate: Canada, goods not entered duty-free under USMCA
“All articles that are subject to the additional ad valorem rate of duty of 25 percent under Executive Order 14193, as amended, shall instead be subject to an additional ad valorem rate of duty of 35 percent.”
Executive Order 14325 (90 FR 37957) ↗ - Rate: Canada, energy and energy resources
“With respect to energy or energy resources, as defined in section 8 of Executive Order 14156 … such articles that are products of Canada … shall be … subject to an additional 10 percent ad valorem rate of duty.”
Executive Order 14193 (90 FR 9113) ↗ - Rate: Canada, potash
“The additional rate of duty on potash that is not subject to subsection (a) of this section shall be reduced to 10 percent in lieu of 25 percent.”
Executive Order 14231 (90 FR 11785) ↗ - Rate: Canada, goods entered duty-free under USMCA
“Articles that are entered free of duty as a good of Canada under the terms of general note 11 … shall not be subject to the additional ad valorem rate of duty”
Executive Order 14231 (90 FR 11785) ↗ - Rate: Mexico, goods not entered duty-free under USMCA
“All articles that are products of Mexico … shall be, consistent with law, subject to an additional 25 percent ad valorem rate of duty.”
Executive Order 14194 (90 FR 9117) ↗ - Rate: Mexico, potash
“The additional rate of duty on potash that is not subject to subsection (a) of this section shall be reduced to 10 percent in lieu of 25 percent.”
Executive Order 14232 (90 FR 11787) ↗ - Rate: Mexico, goods entered duty-free under USMCA
“Articles that are entered free of duty as a good of Mexico under the terms of general note 11 … shall not be subject to the additional ad valorem rate of duty”
Executive Order 14232 (90 FR 11787) ↗ - Rate: Brazil
“subject to an additional ad valorem rate of duty of 40 percent. This rate of duty shall be effective … on or after 12:01 a.m. eastern daylight time 7 days after the date of this order”
Executive Order 14323 (90 FR 37739) ↗ - Rule: Countries importing Venezuelan oil
“On or after April 2, 2025, a tariff of 25 percent may be imposed on all goods imported into the United States from any country that imports Venezuelan oil, whether directly from Venezuela or indirectly through third parties.”
Executive Order 14245 (90 FR 13829) ↗ - Effective
“Such rate of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on February 4, 2025”
Executive Order 14195 (90 FR 9121) ↗ - Feb 1, 2025
“All articles that are products of Canada … shall be, consistent with law, subject to an additional 25 percent ad valorem rate of duty.”
Executive Order 14193 (90 FR 9113) ↗ - Feb 1, 2025
“Such rate of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on February 4, 2025”
Executive Order 14194 (90 FR 9117) ↗ - Feb 1, 2025
“All articles that are products of the PRC … shall be, consistent with law, subject to an additional 10 percent ad valorem rate of duty.”
Executive Order 14195 (90 FR 9121) ↗ - Feb 3, 2025
“the additional 25 percent ad valorem rates of duty, and 10 percent ad valorem rates of duty as to energy products, shall be paused and will not take effect until March 4, 2025, at 12:01 a.m. eastern time.”
Executive Order 14197 (90 FR 9183) ↗ - Feb 3, 2025
“the additional 25 percent ad valorem rate of duty shall be paused and will not take effect until March 4, 2025, at 12:01 a.m. eastern time.”
Executive Order 14198 (90 FR 9185) ↗ - Mar 3, 2025
“section 2(a) of Executive Order 14195 is hereby amended by striking the words ''10 percent'' and inserting in lieu thereof the words ''20 percent''”
Executive Order 14228 (90 FR 11463) ↗ - Mar 6, 2025
“The modifications set out in this section shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on March 7, 2025.”
Executive Order 14231 (90 FR 11785) ↗ - Mar 6, 2025
“The modifications set out in this section shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on March 7, 2025.”
Executive Order 14232 (90 FR 11787) ↗ - Mar 24, 2025
“is hereby authorized to determine in his discretion whether the tariff of 25 percent will be imposed on goods from any country that imports Venezuelan oil, directly or indirectly, on or after April 2, 2025.”
Executive Order 14245 (90 FR 13829) ↗ - Apr 2, 2025
“The additional ad valorem duty on all imports from all trading partners shall start at 10 percent and shortly thereafter, the additional ad valorem duty shall increase for trading partners enumerated in Annex I to this order”
Executive Order 14257 (90 FR 15041) ↗ - Apr 8, 2025
“heading 9903.01.63 of the HTSUS shall be amended by deleting ''34%'' each place that it appears and by inserting ''84%'' in lieu thereof”
Executive Order 14259 (90 FR 15509) ↗ - Apr 9, 2025
“by deleting ''84%'' each place that it appears and by inserting ''125%'' in lieu thereof”
Executive Order 14266 (90 FR 15625) ↗ - Apr 9, 2025
“temporarily suspend, for a period of 90 days, except with respect to the PRC, application of the individual ad valorem duties imposed for foreign trading partners listed in Annex I to Executive Order 14257”
Executive Order 14266 (90 FR 15625) ↗ - May 12, 2025
“the retention of the remaining ad valorem rate of 10 percent on those articles … the removal of the modified additional ad valorem rates of duty on those articles imposed by Executive Order 14259 and Executive Order 14266.”
Executive Order 14298 (90 FR 21831) ↗ - Jul 30, 2025
“I determine that it is necessary and appropriate to impose an additional ad valorem duty rate of 40 percent on certain products of Brazil”
Executive Order 14323 (90 FR 37739) ↗ - Jul 31, 2025
“The changes set forth herein shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern daylight time on August 1, 2025.”
Executive Order 14325 (90 FR 37957) ↗ - Jul 31, 2025
“Goods of any foreign trading partner that is not listed in Annex I to this order will be subject to an additional ad valorem rate of duty of 10 percent pursuant to the terms of Executive Order 14257”
Executive Order 14326 (90 FR 37963) ↗ - Aug 6, 2025
“articles of India imported into the customs territory of the United States shall be subject to an additional ad valorem rate of duty of 25 percent”
Executive Order 14329 (90 FR 38701) ↗ - Sep 4, 2025
“shall apply retroactively to products of Japan entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern daylight time on August 7, 2025.”
Executive Order 14345 (90 FR 43535) ↗ - Nov 4, 2025
“reduce the additional ad valorem rate of duty applicable under Executive Order 14195, as amended, from 20 percent to 10 percent, effective November 10, 2025.”
Executive Order 14357 (90 FR 50725) ↗ - Nov 4, 2025
“Heading 9903.01.63 and subdivision (v)(xvii)(10) of U.S. note 2 to subchapter III of chapter 99 of the Harmonized Tariff Schedule of the United States shall continue to be suspended until 12:01 a.m. eastern standard time on November 10, 2026.”
Executive Order 14358 (90 FR 50729) ↗ - Nov 20, 2025
“I have determined that certain agricultural products shall not be subject to the additional ad valorem rate of duty imposed under Executive Order 14323.”
Executive Order 14361 (90 FR 54467) ↗ - Dec 4, 2025
“set forth in Part B of the Annex are effective with respect to goods subject to the country-specific reciprocal tariffs … on or after 12:01 a.m. eastern time on November 14, 2025.”
Federal Register notice of Dec 4, 2025 (90 FR 55964) ↗ - Dec 18, 2025
“The Harmonized Tariff Schedule of the United States modifications … are effective with respect to goods entered for consumption … on or after 12:01 a.m. eastern time on November 14, 2025.”
Federal Register notice of Dec 18, 2025 (90 FR 59281) ↗ - Feb 6, 2026
“on or after 12:01 a.m. eastern standard time on February 7, 2026, products of India imported into the United States shall no longer be subject to the additional ad valorem rate of duty of 25 percent”
Executive Order 14384 (91 FR 6501) ↗ - Feb 20, 2026
“The head of each agency shall immediately begin taking steps to effectuate this order and, as soon as practicable, terminate the collection of the additional ad valorem duties described in section 1 of this order.”
Executive Order 14389 (91 FR 9437) ↗ - Jul 8, 2026
“The tariffs assessed under IEEPA from February 3, 2025 to February 24, 2026 total an estimated $166 billion, with over 53 million entry summaries requiring processing in order to issue accurate refunds with required interest.”
CBP notice of Jul 8, 2026 (91 FR 42207) ↗
Executive orders
- Executive Order 14193: Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border
- Executive Order 14194: Imposing Duties To Address the Situation at Our Southern Border
- Executive Order 14195: Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China
- Executive Order 14197: Progress on the Situation at Our Northern Border
- Executive Order 14198: Progress on the Situation at Our Southern Border
- Executive Order 14228: Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China
- Executive Order 14231: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border
- Executive Order 14232: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Southern Border
- Executive Order 14245: Imposing Tariffs on Countries Importing Venezuelan Oil
- Executive Order 14257: Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits
- Executive Order 14259: Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports From the People's Republic of China
- Executive Order 14266: Modifying Reciprocal Tariff Rates To Reflect Trading Partner Retaliation and Alignment
- Executive Order 14298: Modifying Reciprocal Tariff Rates To Reflect Discussions With the People's Republic of China
- Executive Order 14323: Addressing Threats to the United States by the Government of Brazil
- Executive Order 14325: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border
- Executive Order 14326: Further Modifying the Reciprocal Tariff Rates
- Executive Order 14329: Addressing Threats to the United States by the Government of the Russian Federation
- Executive Order 14345: Implementing the United States-Japan Agreement
- Executive Order 14357: Modifying Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China
- Executive Order 14358: Modifying Reciprocal Tariff Rates Consistent With the Economic and Trade Arrangement Between the United States and the People's Republic of China
- Executive Order 14361: Modifying the Scope of Tariffs on the Government of Brazil
- Executive Order 14380: Addressing Threats to the United States by the Government of Cuba
- Executive Order 14382: Addressing Threats to the United States by the Government of Iran
- Executive Order 14384: Modifying Duties To Address Threats to the United States by the Government of the Russian Federation
- Executive Order 14389: Ending Certain Tariff Actions
FAQ
Q Are the IEEPA additional duties (reciprocal tariff and Canada, Mexico, China, Brazil, India orders) still in effect?
A No. Status: ended, checked Oct 16, 2026 against the Federal Register. Executive Order 14389 (91 FR 9437) states: “the additional ad valorem duties imposed pursuant to IEEPA in Executive Order 14193, as amended; … and Executive Order 14382 shall no longer be in effect and, as soon as practicable, shall no longer be collected.”
Q What was the rate under the IEEPA additional duties (reciprocal tariff and Canada, Mexico, China, Brazil, India orders) before they ended?
A Rates in place when the action ended: Reciprocal tariff, baseline: 10%, additional ad valorem duty, from Apr 5, 2025; Reciprocal tariff, Annex I trading partners: Country-specific rates (Annex I), additional ad valorem duty, from Aug 7, 2025; European Union (reciprocal): 15% including the normal duty rate; no additional duty if the normal rate is 15% or more, additional ad valorem duty set so that the total equals 15%, from Aug 7, 2025; Japan (reciprocal): 15% including the normal duty rate; no additional duty if the normal rate is 15% or more, additional ad valorem duty set so that the total equals 15%, from Aug 7, 2025; Korea (reciprocal): 15% including the normal duty rate; no additional duty if the normal rate is 15% or more, additional ad valorem duty set so that the total equals 15%, from Nov 14, 2025; Switzerland and Liechtenstein (reciprocal): Higher of the most-favored-nation rate or 15%, 15% made up of the most-favored-nation tariff and a reciprocal tariff, from Nov 14, 2025; China, reciprocal tariff: 10%, additional ad valorem duty, from May 14, 2025; China, Executive Order 14195 duty: 10%, additional ad valorem duty, from Nov 10, 2025; Canada, goods not entered duty-free under USMCA: 35%, additional ad valorem duty, from Aug 1, 2025; Canada, energy and energy resources: 10%, additional ad valorem duty, from Mar 4, 2025; Canada, potash: 10%, additional ad valorem duty, from Mar 7, 2025; Canada, goods entered duty-free under USMCA: 0% (excluded), excluded from the additional duty, from Mar 7, 2025; Mexico, goods not entered duty-free under USMCA: 25%, additional ad valorem duty, from Mar 4, 2025; Mexico, potash: 10%, additional ad valorem duty, from Mar 7, 2025; Mexico, goods entered duty-free under USMCA: 0% (excluded), excluded from the additional duty, from Mar 7, 2025; Brazil: 40%, additional ad valorem duty, from Aug 6, 2025. Executive Order 14257 (90 FR 15041): “all articles imported into the customs territory of the United States shall be, consistent with law, subject to an additional ad valorem rate of duty of 10 percent.” Rates listed separately are not added together here.
Q When did the IEEPA additional duties (reciprocal tariff and Canada, Mexico, China, Brazil, India orders) take effect?
A Feb 4, 2025, 12:01 a.m. eastern time. Executive Order 14195 (90 FR 9121): “Such rate of duty shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on February 4, 2025”
Q What law are the IEEPA additional duties (reciprocal tariff and Canada, Mexico, China, Brazil, India orders) based on?
A International Emergency Economic Powers Act (IEEPA). Executive Order 14389 (91 FR 9437): “took actions to deal with those threats, including by imposing, pursuant to IEEPA, additional ad valorem duties on certain imports of certain foreign trading partners.”
Q What have courts ruled on the IEEPA additional duties (reciprocal tariff and Canada, Mexico, China, Brazil, India orders)?
A The latest ruling recorded here is from the Supreme Court of the United States on Feb 20, 2026 (Supreme Court ruling): “The judgment of the United States Court of Appeals for the Federal Circuit in case No. 25–250 is affirmed.” No. 25-250 is the V.O.S. Selections appeal, where the Federal Circuit held the reciprocal and trafficking tariffs exceed IEEPA. In the D.C. case (No. 24-1287) the district court’s judgment was vacated, with instructions to dismiss for lack of jurisdiction.
Method and limits: status reflects the Federal Register documents published up to Oct 16, 2026. For the duty on a specific product, check the Harmonized Tariff Schedule (chapter 99) and CBP's CSMS messages. Not legal or customs advice. How this tracker works.