# US tariff changes since 2025

> Every major US tariff change since January 2025, dated from the Federal Register: IEEPA and the courts, Sections 122, 232, 301, 338 and de minimis.

Source: https://border.bot/docs/guides/us-tariff-changes
Last updated: 2026-10-30

> Documentation index: https://border.bot/llms.txt. Every page is Markdown at its URL + `.md`.


> [!IMPORTANT] In effect since 30 October 2026
> Proclamation 11076 changes which Canadian motor vehicle products pay the 50% Section 338 duty. The IEEPA tariffs ended on 24 February 2026 and the 10% Section 122 surcharge on 24 July 2026, the day the Section 301 forced labor duties began.

On 30 October 2026, goods entering the United States pay the ordinary tariff rate plus any Section 232, 301, 338 or 201 duties for the product and its origin. The IEEPA tariffs of 2025 are gone: the Supreme Court held on 20 February 2026 that IEEPA doesn't authorize tariffs, and the 10% Section 122 surcharge that followed expired on 24 July 2026. Duty-free de minimis stays suspended until the law ends it on 1 July 2027.

Rules as of 30 October 2026.

## Which US tariffs apply today?

The US tariffs in force on 30 October 2026 come from trade statutes other than IEEPA: Section 232 duties on sectors tied to national security, Section 301 duties on economies found to trade unfairly, Section 338 duties on goods of Canada, and a Section 201 safeguard on quartz. Each is added to the ordinary rate.

| Measure | What it covers | Rate | In force since |
| --- | --- | --- | --- |
| Section 232, metals | Steel, aluminum and copper articles and their derivatives | 50% on most; lower tiers for some derivatives and UK metal; charged on the full value | 6 April 2026, current structure |
| Section 232, vehicles | Automobiles and automobile parts | 25%, with different rates under some trade deals | 3 April 2025 (cars), 3 May 2025 at the latest (parts) |
| Section 232, trucks | Medium- and heavy-duty vehicles and parts, and buses | 25% (buses 10%) | 1 November 2025 |
| Section 232, wood | Softwood timber and lumber; upholstered wooden products, kitchen cabinets and vanities | 10%; 25% | 14 October 2025 |
| Section 232, chips | Certain advanced computing chips not imported for the US technology buildout | 25% | 15 January 2026 |
| Section 232, pharmaceuticals | Patented pharmaceuticals and their ingredients | 100%, with exceptions | 31 July or 29 September 2026, by company |
| Section 232, drones | Drones, docking stations and critical components | 100% or 25% by list | 3 September 2026 |
| Section 301, China | Products of China on the 2018 and 2019 lists, with the 2024 review increases; the actions continue under a second four-year review | By list, up to 100% | 2018, raised on 1 January 2025 and 2026 |
| Section 301, forced labor | All products of 60 economies, with exemptions | 10% or 12.5%, for some economies net of the MFN rate | 24 July 2026 |
| Section 301, Brazil | Products of Brazil, with exemptions | 25% | 22 July 2026 |
| Section 338, Canada | Certain Canadian alcoholic beverages, dairy and motor vehicles | 50% | 22 August 2026 |
| Section 201, quartz | Quartz surface products | Tariff-rate quota safeguard | 15 August 2026 |

<details>
<summary>What each Section 232 action covers</summary>

- Metals (Proclamations 10895, 10896, 10947, 10962, 11021 and 11032): steel, aluminum and copper articles and their derivatives. Since 6 April 2026 the duty is charged on the full customs value: 50% on the goods in Annex I-A (25% for UK metal), 25% on the copper articles and derivatives in Annex I-B (15% for UK metal), 10% on derivatives whose metal was all smelted, cast, melted or poured in the United States, separate rates through 2027 for the goods in Annex III, and since 8 June 2026 15% on some farm and residential HVAC equipment.
- Vehicles (Proclamation 10908): automobiles and certain automobile parts, with a UK quota of 100,000 cars a year at 7.5% plus the 2.5% MFN rate (Executive Order 14309).
- Trucks and buses (Proclamation 10984): medium- and heavy-duty vehicles, their parts, and buses.
- Wood (Proclamations 10976 and 11000): softwood timber and lumber, upholstered wooden products, kitchen cabinets and vanities.
- Chips (Proclamation 11002): certain advanced computing chips and derivative products not imported for the US technology buildout.
- Pharmaceuticals (Proclamation 11020): patented pharmaceuticals and associated ingredients.
- Drones (Proclamation 11055): drones, docking stations and critical components, and from 9 February 2027 the components in Annex III.
- Polysilicon (Proclamation 11052), from 4 December 2026: minimum import prices of $21 per kg for polysilicon, $100 per kg for ingots and wafers, $0.22 per watt for cells and $0.38 per watt for modules, and 15% on ingots and derivatives.
- Findings without a new duty: processed critical minerals (Proclamation 11001), commercial aircraft and jet engines (Proclamation 11040) and wind turbines (Proclamation 11074), where the President directed negotiations instead.

</details>

The [live US tariffs page](https://border.bot/countries/united-states/additional/tariffs) lists every additional duty in force with its HTSUS heading, rate, dates and source. The [Section 232](https://border.bot/docs/guides/countries/united-states/section-232), [Section 301](https://border.bot/docs/guides/countries/united-states/section-301) and [Section 338](https://border.bot/docs/guides/countries/united-states/section-338) guides cover scope, exclusions and how the duties stack.

## What changed and when

US tariffs changed dozens of times between February 2025 and October 2026, through executive orders, proclamations, USTR notices, CBP rules and court rulings. The timeline lists each change on the day it applied to goods entered, newest first, with its official text linked; dates still to come, including comment deadlines, show as upcoming.

- **1 July 2027:** US de minimis ends by law. The One Big Beautiful Bill Act ends the $800 exemption permanently. [CBP, 91 FR 37789](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other)
- **9 February 2027:** Section 232 duty on drone components. Components in Annex III of the drone proclamation pay 25%. [Proclamation 11055](https://www.federalregister.gov/documents/2026/08/19/2026-16979/adjusting-imports-of-unmanned-aircraft-systems-and-unmanned-aircraft-systems-components-into-the)
- **20 January 2027:** Formal entry for some US mail. 19 CFR 145.12(a)(2)(v) and (vi) apply: mail under another agency's rules, paying chapter 98 or 99 duties, or claiming chapter 98 or FTA duty-free treatment needs formal entry. [CBP, 91 FR 66638](https://www.federalregister.gov/documents/2026/10/22/2026-21600/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry)
- **20 January 2027:** Entry Type 13 required for some US mail. Informal entry of mail subject to Section 201, 232 or 301 duties or an agency's rules must use Entry Type 13. [CBP, 14 October 2026](https://content.govdelivery.com/accounts/USDHSCBP/bulletins/42f29b6)
- **1 January 2027:** Section 232 wood rates rise. Upholstered wooden products go to 30% and kitchen cabinets and vanities to 50%, except for countries with an agreement. [Proclamation 11000](https://www.federalregister.gov/documents/2026/01/09/2026-00327/amendments-to-adjusting-imports-of-timber-lumber-and-their-derivative-products-into-the-united)
- **7 December 2026:** Comments close on CBP's low-value shipments proposal. The proposal changes filing for informal entries of $2,500 or less, adds an electronic entry type for mail and bonds for some entries. [CBP, 91 FR 64532](https://www.federalregister.gov/documents/2026/10/08/2026-20650/low-value-shipments)
- **4 December 2026:** Section 232 polysilicon measures start. Minimum import prices apply to polysilicon and its derivatives, and polysilicon ingots and derivatives pay 15%. [Proclamation 11052](https://www.federalregister.gov/documents/2026/08/11/2026-16400/adjusting-imports-of-polysilicon-and-its-derivatives-into-the-united-states)
- **10 November 2026:** Maritime Section 301 suspension due to end. USTR suspended the China shipbuilding actions through 9 November 2026 and proposed on 26 October to extend that through 9 January 2027. [USTR, 91 FR 67388](https://www.federalregister.gov/documents/2026/10/26/2026-21755/request-for-comments-on-further-suspension-of-section-301-action-chinas-targeting-of-the-maritime)
- **30 October 2026:** Section 338 motor vehicle list changes. Some Canadian products leave the 50% duty and others join it; it applies on top of Section 232. [Proclamation 11076](https://www.federalregister.gov/documents/2026/10/30/2026-22292/further-modifying-the-scope-of-products-of-canada-subject-to-the-additional-duties-imposed-to-offset)
- **22 October 2026:** Section 232 wind turbine finding, no new duty. The proclamation directs negotiations and leaves the metals duties in place. [Proclamation 11074](https://www.federalregister.gov/documents/2026/10/28/2026-22049/adjusting-imports-of-wind-turbines-and-their-parts-and-components-into-the-united-states)
- **22 October 2026:** Mail formal entry date moved. CBP moves the compliance date for 19 CFR 145.12(a)(2)(v) and (vi) from 22 October 2026 to 20 January 2027. [CBP, 91 FR 66638](https://www.federalregister.gov/documents/2026/10/22/2026-21600/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry)
- **22 October 2026:** Entry Type 13 test widened. Test entries may be sent with or without electronic agency data. [CBP, 91 FR 66707](https://www.federalregister.gov/documents/2026/10/22/2026-21570/modification-of-the-test-of-the-new-electronic-informal-entry-process-for-mail)
- **8 October 2026:** CBP proposes low-value shipment rules. Comments are open until 7 December 2026. [CBP, 91 FR 64532](https://www.federalregister.gov/documents/2026/10/08/2026-20650/low-value-shipments)
- **7 October 2026:** China Section 301 actions continue. The 2018 actions didn't terminate and a second four-year review is under way. [USTR, 91 FR 64212](https://www.federalregister.gov/documents/2026/10/07/2026-20510/continuation-of-actions-chinas-acts-policies-and-practices-related-to-technology-transfer)
- **29 September 2026:** Section 232 pharmaceutical duty for all companies. The 100% duty on patented pharmaceuticals extends beyond the companies in Annex III. [Proclamation 11020](https://www.federalregister.gov/documents/2026/04/09/2026-06956/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states)
- **29 September 2026:** Some Canadian alcoholic beverages banned. Listed products of Canada move from the 50% duty to an import ban. [Proclamation 11061](https://www.federalregister.gov/documents/2026/09/14/2026-18835/excluding-certain-canadian-products-from-importation-into-the-united-states-in-response-to-continued)
- **22 September 2026:** Entry Type 13 test starts. A voluntary electronic informal entry for mail worth $2,500 or less. [CBP, 91 FR 38007](https://www.federalregister.gov/documents/2026/06/24/2026-12668/test-of-the-new-electronic-informal-entry-process-for-mail)
- **3 September 2026:** Section 232 duties on drones. 100% on drones, docking stations and critical components in Annex I, 25% on the drones in Annex II. [Proclamation 11055](https://www.federalregister.gov/documents/2026/08/19/2026-16979/adjusting-imports-of-unmanned-aircraft-systems-and-unmanned-aircraft-systems-components-into-the)
- **22 August 2026:** Section 338 duties on Canada apply. 50% on certain Canadian alcoholic beverages, dairy and motor vehicles, after a 3-day suspension. [Proclamation 11056](https://www.federalregister.gov/documents/2026/08/24/2026-17294/temporary-suspension-of-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of)
- **15 August 2026:** Section 201 safeguard on quartz. A tariff-rate quota on quartz surface products, with listed origins excluded. [Proclamation 11051](https://www.federalregister.gov/documents/2026/08/05/2026-15975/to-facilitate-positive-adjustment-to-competition-from-imports-of-quartz-surface-products)
- **31 July 2026:** Section 232 duty on patented pharmaceuticals. 100% for the companies listed in Annex III. [Proclamation 11020](https://www.federalregister.gov/documents/2026/04/09/2026-06956/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states)
- **24 July 2026:** Section 122 surcharge ends. The 10% surcharge ran through 12:01 a.m. Eastern time on 24 July. [Proclamation 11012](https://www.federalregister.gov/documents/2026/02/25/2026-03824/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems)
- **24 July 2026:** Section 301 forced labor duties start. 10% or 12.5% on products of 60 economies, for some net of the MFN rate. [USTR, 91 FR 47318](https://www.federalregister.gov/documents/2026/07/28/2026-15181/notice-of-actions-in-section-301-investigations-of-acts-policies-and-practices-of-various-economies)
- **24 July 2026:** Postal informal entry starts. Duty on mail is no longer collected from the addressee on delivery. [CBP, 91 FR 37801](https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry)
- **22 July 2026:** Section 301 duty on Brazil. 25% on products of Brazil, with exemptions. [USTR, 91 FR 45516](https://www.federalregister.gov/documents/2026/07/20/2026-14542/notice-of-action-brazils-acts-policies-and-practices-related-to-digital-trade-and-electronic-payment)
- **9 July 2026:** Section 232 aircraft finding, no new duty. The proclamation directs negotiations on commercial aircraft, jet engines and parts. [Proclamation 11040](https://www.federalregister.gov/documents/2026/07/15/2026-14334/adjusting-imports-of-commercial-aircraft-jet-engines-and-aircraft-and-engine-parts-into-the-united)
- **24 June 2026:** De minimis suspension made indefinite. CBP writes the suspension into its regulations for every mode, mail included. [CBP, 91 FR 37789](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other)
- **8 June 2026:** Section 232 metals tiers adjusted. Some farm equipment and residential HVAC goods move to the reduced 15% tier. [Proclamation 11032](https://www.federalregister.gov/documents/2026/06/04/2026-11314/further-adjusting-the-tariff-regimes-for-imports-of-aluminum-steel-and-copper-into-the-united-states)
- **6 April 2026:** Section 232 metals on the full value. Steel, aluminum and copper duties apply to the full customs value, with new rate tiers. [Proclamation 11021](https://www.federalregister.gov/documents/2026/04/09/2026-06960/strengthening-actions-taken-to-adjust-imports-of-aluminum-steel-and-copper-into-the-united-states)
- **4 March 2026:** Trade court orders IEEPA refunds. The Court of International Trade orders entries liquidated without the IEEPA duties; CBP builds its CAPE refund tool. [CBP, 91 FR 63299](https://www.federalregister.gov/documents/2026/10/05/2026-20228/agency-information-collection-activities-court-ordered-refunds-under-the-international-emergency)
- **24 February 2026:** Section 122 surcharge of 10%. A temporary import surcharge for 150 days, with exceptions. [Proclamation 11012](https://www.federalregister.gov/documents/2026/02/25/2026-03824/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems)
- **24 February 2026:** IEEPA duties stop. The order ends the IEEPA duties; CBP's figures run to 24 February 2026. [Executive Order 14389](https://www.federalregister.gov/documents/2026/02/25/2026-03832/ending-certain-tariff-actions)
- **24 February 2026:** De minimis suspension continued. The suspension stands without the IEEPA duties it was first tied to. [Executive Order 14388](https://www.federalregister.gov/documents/2026/02/25/2026-03829/continuing-the-suspension-of-duty-free-de-minimis-treatment-for-all-countries)
- **20 February 2026:** Supreme Court rules on IEEPA tariffs. Learning Resources, Inc. v. Trump holds that IEEPA doesn't authorize tariffs. [607 U.S. 229](https://www.supremecourt.gov/opinions/25pdf/607us2r12_8nj9.pdf)
- **7 February 2026:** India's Russian oil duty ends. The 25% additional duty on products of India stops. [Executive Order 14384](https://www.federalregister.gov/documents/2026/02/11/2026-02818/modifying-duties-to-address-threats-to-the-united-states-by-the-government-of-the-russian-federation)
- **15 January 2026:** Section 232 duty on certain chips. 25% on certain advanced computing chips not imported for the US technology buildout. [Proclamation 11002](https://www.federalregister.gov/documents/2026/01/20/2026-01052/adjusting-imports-of-semiconductors-semiconductor-manufacturing-equipment-and-their-derivative)
- **14 January 2026:** Section 232 critical minerals finding, no new duty. The proclamation directs negotiations, including on price floors. [Proclamation 11001](https://www.federalregister.gov/documents/2026/01/20/2026-01045/adjusting-imports-of-processed-critical-minerals-and-their-derivative-products-into-the-united)
- **1 January 2026:** China Section 301 increases for 2026. Including 25% on non-EV lithium-ion batteries, natural graphite and permanent magnets, and 100% on medical gloves. [USTR, 89 FR 76581](https://www.federalregister.gov/documents/2024/09/18/2024-21217/notice-of-modification-chinas-acts-policies-and-practices-related-to-technology-transfer)
- **13 November 2025:** Farm products out of the reciprocal tariffs. Certain agricultural products leave the IEEPA reciprocal duties. [Executive Order 14360](https://www.federalregister.gov/documents/2025/11/25/2025-21203/modifying-the-scope-of-the-reciprocal-tariffs-with-respect-to-certain-agricultural-products)
- **10 November 2025:** China fentanyl duty cut. The IEEPA duty on products of China falls from 20% to 10%. [Executive Order 14357](https://www.federalregister.gov/documents/2025/11/07/2025-19825/modifying-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china)
- **1 November 2025:** Section 232 trucks and buses. 25% on medium- and heavy-duty vehicles and parts, 10% on buses. [Proclamation 10984](https://www.federalregister.gov/documents/2025/10/22/2025-19639/adjusting-imports-of-medium--and-heavy-duty-vehicles-medium--and-heavy-duty-vehicle-parts-and-buses)
- **14 October 2025:** Section 232 wood products. 10% on softwood timber and lumber, 25% on upholstered wooden products, kitchen cabinets and vanities. [Proclamation 10976](https://www.federalregister.gov/documents/2025/10/06/2025-19482/adjusting-imports-of-timber-lumber-and-their-derivative-products-into-the-united-states)
- **29 August 2025:** De minimis suspended for every country. Low-value shipments pay duty whatever their origin. [Executive Order 14324](https://www.federalregister.gov/documents/2025/08/05/2025-14897/suspending-duty-free-de-minimis-treatment-for-all-countries)
- **29 August 2025:** Federal Circuit rules on IEEPA tariffs. Its V.O.S. Selections judgment affirms the trade court in part; the Supreme Court later affirms it. [CBP, 91 FR 63299](https://www.federalregister.gov/documents/2026/10/05/2026-20228/agency-information-collection-activities-court-ordered-refunds-under-the-international-emergency)
- **27 August 2025:** Additional duty on India. 25% on products of India tied to Russian oil purchases. [Executive Order 14329](https://www.federalregister.gov/documents/2025/08/11/2025-15267/addressing-threats-to-the-united-states-by-the-government-of-the-russian-federation)
- **7 August 2025:** Reciprocal rates modified by country. New country rates apply seven days after the order. [Executive Order 14326](https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates)
- **6 August 2025:** IEEPA duty on Brazil. 40% on products of Brazil, with exceptions. [Executive Order 14323](https://www.federalregister.gov/documents/2025/08/05/2025-14896/addressing-threats-to-the-united-states-by-the-government-of-brazil)
- **1 August 2025:** Section 232 copper. 50% on semi-finished copper products and intensive copper derivatives. [Proclamation 10962](https://www.federalregister.gov/documents/2025/08/05/2025-14893/adjusting-imports-of-copper-into-the-united-states)
- **1 August 2025:** Canada IEEPA rate raised. 25% becomes 35% on products of Canada outside USMCA. [Executive Order 14325](https://www.federalregister.gov/documents/2025/08/06/2025-14999/amendment-to-duties-to-address-the-flow-of-illicit-drugs-across-our-northern-border)
- **4 July 2025:** De minimis repeal enacted. The One Big Beautiful Bill Act ends the exemption from 1 July 2027. [CBP, 91 FR 37789](https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other)
- **30 June 2025:** UK car quota. 100,000 UK cars a year pay 7.5% plus the 2.5% MFN rate instead of the 25% Section 232 duty. [Executive Order 14309](https://www.federalregister.gov/documents/2025/06/23/2025-11473/implementing-the-general-terms-of-the-united-states-of-america-united-kingdom-economic-prosperity)
- **4 June 2025:** Section 232 steel and aluminum at 50%. The rate doubles from 25%. [Proclamation 10947](https://www.federalregister.gov/documents/2025/06/09/2025-10524/adjusting-imports-of-aluminum-and-steel-into-the-united-states)
- **28 May 2025:** Trade court rules on IEEPA tariffs. The Court of International Trade decides V.O.S. Selections v. Trump. [CBP, 91 FR 63299](https://www.federalregister.gov/documents/2026/10/05/2026-20228/agency-information-collection-activities-court-ordered-refunds-under-the-international-emergency)
- **14 May 2025:** China reciprocal rate cut. 10% for 90 days, down from 125%. [Executive Order 14298](https://www.federalregister.gov/documents/2025/05/21/2025-09297/modifying-reciprocal-tariff-rates-to-reflect-discussions-with-the-peoples-republic-of-china)
- **2 May 2025:** De minimis ends for China. Low-value products of China and Hong Kong lose duty-free treatment. [Executive Order 14256](https://www.federalregister.gov/documents/2025/04/07/2025-06027/further-amendment-to-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of)
- **10 April 2025:** Reciprocal rates paused, China raised. Country rates suspended for 90 days at 10%; China goes to 125%. [Executive Order 14266](https://www.federalregister.gov/documents/2025/04/15/2025-06462/modifying-reciprocal-tariff-rates-to-reflect-trading-partner-retaliation-and-alignment)
- **9 April 2025:** Country reciprocal rates apply. The Annex I country rates take effect for one day. [Executive Order 14257](https://www.federalregister.gov/documents/2025/04/07/2025-06063/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and)
- **5 April 2025:** Reciprocal duty of 10%. An IEEPA duty of 10% on goods of most countries. [Executive Order 14257](https://www.federalregister.gov/documents/2025/04/07/2025-06063/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and)
- **3 April 2025:** Section 232 automobiles. 25% on cars, with parts to follow by 3 May. [Proclamation 10908](https://www.federalregister.gov/documents/2025/04/03/2025-05930/adjusting-imports-of-automobiles-and-automobile-parts-into-the-united-states)
- **12 March 2025:** Section 232 steel and aluminum at 25% everywhere. Country exemptions and agreements end. [Proclamation 10896](https://www.federalregister.gov/documents/2025/02/18/2025-02833/adjusting-imports-of-steel-into-the-united-states)
- **7 March 2025:** USMCA goods exempted. Goods entered duty-free under USMCA are spared the Canada and Mexico IEEPA duties. [Executive Order 14232](https://www.federalregister.gov/documents/2025/03/11/2025-03991/amendment-to-duties-to-address-the-flow-of-illicit-drugs-across-our-southern-border)
- **4 March 2025:** Canada and Mexico IEEPA duties apply. 25% on products of Canada (10% on energy) and Mexico. [Executive Order 14193](https://www.federalregister.gov/documents/2025/02/07/2025-02406/imposing-duties-to-address-the-flow-of-illicit-drugs-across-our-northern-border)
- **3 March 2025:** China IEEPA rate doubled. An order raises the duty on products of China to 20%. [Executive Order 14228](https://www.federalregister.gov/documents/2025/03/07/2025-03775/further-amendment-to-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of)
- **4 February 2025:** IEEPA duty on China. 10% on products of China; the Canada and Mexico duties are paused to 4 March. [Executive Order 14195](https://www.federalregister.gov/documents/2025/02/07/2025-02408/imposing-duties-to-address-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china)

> [!CAUTION] Still moving
> The maritime Section 301 suspension ends on 9 November 2026 unless USTR adopts its proposal to extend it to 9 January 2027. CBP's low-value shipments proposal is open for comment until 7 December 2026, and the mail entry rules change on 20 January 2027.

## What did the Supreme Court decide about IEEPA tariffs?

The Supreme Court decided in Learning Resources, Inc. v. Trump, on 20 February 2026, that the International Emergency Economic Powers Act doesn't authorize the President to impose tariffs. The ruling affirmed the Federal Circuit's judgment of 29 August 2025 in V.O.S. Selections, which had itself affirmed, in part, the Court of International Trade's decision of 28 May 2025.

The same day, Executive Order 14389 ended every IEEPA duty, from the Canada, Mexico and China orders to the reciprocal tariffs, and Executive Order 14388 kept de minimis suspended. CBP puts the IEEPA duties collected from 3 February 2025 to 24 February 2026 at about $166 billion, across more than 53 million entry summaries.

Refunds are court-ordered. The Court of International Trade ordered CBP to liquidate or reliquidate affected entries without the IEEPA duties, then paused immediate compliance while CBP built CAPE, a tool in ACE: importers of record or their brokers file CAPE declarations, and refunds with interest go to the importer's account. Section 232, antidumping and other duties stay due.

## What does this mean for parcels?

For parcels, the ruling changed the rates but not the paperwork. Every commercial shipment into the United States still needs an entry and pays duty from the first dollar, because de minimis stays suspended (see the [de minimis guide](https://border.bot/docs/guides/de-minimis)), at the ordinary rate plus any additional duty for the product and origin.

An article valued over $250 classified in chapter 99, subchapter III or IV, can't use informal entry, so a parcel line subject to a Section 301 or 232 duty needs a formal entry and pays the merchandise processing fee. And origin decides the additional duty: the forced labor duty is 10% for some economies and 12.5% for others, and five pay it net of the MFN rate.

<details>
<summary>Section 301 forced labor rates by economy</summary>

At 10%: Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago and the United Kingdom.

At 10% net of the product's MFN rate: the European Union and Taiwan.

At 12.5%: Algeria, Angola, Australia, The Bahamas, Bahrain, Brazil, Chile, China, Colombia, Costa Rica, the Dominican Republic, Egypt, Guyana, Hong Kong, Iraq, Israel, Kazakhstan, Kuwait, Libya, Morocco, New Zealand, Nicaragua, Nigeria, Norway, Oman, Peru, the Philippines, Qatar, Russia, Saudi Arabia, Singapore, South Africa, Thailand, Türkiye, the United Arab Emirates, Uruguay, Venezuela and Vietnam.

At 12.5% net of the product's MFN rate: Japan, South Korea and Switzerland.

Each rate has product exemptions listed in the notice's annexes (91 FR 47318).

</details>

The [US entry process guide](https://border.bot/docs/guides/countries/united-states/entry-process) covers the entry types.

## What should a seller shipping to the US do now?

A seller shipping to the United States should treat every parcel as dutiable and price it on the product's origin, because the additional duties now depend on origin and change by proclamation. The checklist covers what to have in place now and what to repeat when the timeline moves.

- [ ] Record the country of origin of every product you ship, since the forced labor, Section 232 and Section 338 duties depend on it.
- [ ] Check which lines are worth more than $250 and carry a chapter 99 duty, because they need a formal entry.
- [ ] Re-run landed cost for your US products after each change in the timeline, with the [US duty calculator](https://border.bot/tools/landed-cost-calculator/united-states).
- [ ] If you paid IEEPA duties as importer of record, file a CAPE declaration in ACE, or have your broker file it.
- [ ] If you ship by mail, line up a filer with a bond for the postal entry now, and plan for 20 January 2027, when the formal entry and Entry Type 13 rules for mail apply.

## Common questions

### Are IEEPA tariffs still in effect?

No. The Supreme Court held on 20 February 2026 that IEEPA doesn't authorize tariffs, and Executive Order 14389 ended them; CBP's figures cover IEEPA duties collected up to 24 February 2026.

### Can importers get IEEPA tariffs refunded?

Yes, through CBP. Refunds follow the Court of International Trade's orders, and the importer of record or its broker requests them by filing a CAPE declaration in ACE.

### What extra duty do goods from China pay now?

Products of China pay the Section 301 list duties and, since 24 July 2026, the 12.5% forced labor duty, plus Section 232 duties where the product is covered. The IEEPA fentanyl and reciprocal duties ended in February 2026.

## Sources

- [Learning Resources, Inc. v. Trump, No. 24-1287](https://www.supremecourt.gov/opinions/25pdf/607us2r12_8nj9.pdf), Supreme Court of the United States, decided 2026-02-20
- [Ending Certain Tariff Actions (Executive Order 14389)](https://www.federalregister.gov/documents/2026/02/25/2026-03832/ending-certain-tariff-actions), Executive Office of the President, Federal Register, 2026-02-25
- [Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems (Proclamation 11012)](https://www.federalregister.gov/documents/2026/02/25/2026-03824/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems), Executive Office of the President, Federal Register, 2026-02-25
- [Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet](https://www.federalregister.gov/documents/2026/10/05/2026-20228/agency-information-collection-activities-court-ordered-refunds-under-the-international-emergency), U.S. Customs and Border Protection, Federal Register, 2026-10-05
- [Presidential documents on tariffs, 2025 and 2026 (executive orders and proclamations cited above)](https://www.federalregister.gov/presidential-documents/executive-orders), Federal Register, 2025-02-07 to 2026-10-30
- [Strengthening Actions Taken To Adjust Imports of Aluminum, Steel, and Copper (Proclamation 11021)](https://www.federalregister.gov/documents/2026/04/09/2026-06960/strengthening-actions-taken-to-adjust-imports-of-aluminum-steel-and-copper-into-the-united-states), Executive Office of the President, Federal Register, 2026-04-09
- [Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients (Proclamation 11020)](https://www.federalregister.gov/documents/2026/04/09/2026-06956/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states), Executive Office of the President, Federal Register, 2026-04-09
- [Notice of Actions in Section 301 Investigations of Various Economies Related to Forced Labor](https://www.federalregister.gov/documents/2026/07/28/2026-15181/notice-of-actions-in-section-301-investigations-of-acts-policies-and-practices-of-various-economies), Office of the U.S. Trade Representative, Federal Register, 2026-07-28
- [Notice of Action: Brazil's Acts, Policies, and Practices](https://www.federalregister.gov/documents/2026/07/20/2026-14542/notice-of-action-brazils-acts-policies-and-practices-related-to-digital-trade-and-electronic-payment), Office of the U.S. Trade Representative, Federal Register, 2026-07-20
- [Continuation of Actions: China's Acts, Policies, and Practices Related to Technology Transfer](https://www.federalregister.gov/documents/2026/10/07/2026-20510/continuation-of-actions-chinas-acts-policies-and-practices-related-to-technology-transfer), Office of the U.S. Trade Representative, Federal Register, 2026-10-07
- [Notice of Modification: China's Acts, Policies and Practices (four-year review)](https://www.federalregister.gov/documents/2024/09/18/2024-21217/notice-of-modification-chinas-acts-policies-and-practices-related-to-technology-transfer), Office of the U.S. Trade Representative, Federal Register, 2024-09-18
- [Further Modifying the Scope of Products of Canada Subject to the Additional Duties (Proclamation 11076)](https://www.federalregister.gov/documents/2026/10/30/2026-22292/further-modifying-the-scope-of-products-of-canada-subject-to-the-additional-duties-imposed-to-offset), Executive Office of the President, Federal Register, 2026-10-30
- [Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process](https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry), U.S. Customs and Border Protection, Federal Register, 2026-06-24
- [Low-Value Shipments (proposed rule)](https://www.federalregister.gov/documents/2026/10/08/2026-20650/low-value-shipments), U.S. Customs and Border Protection, Federal Register, 2026-10-08
- [Indefinite Suspension of the De Minimis Exemption for Mail Shipments; Delayed Compliance Date](https://www.federalregister.gov/documents/2026/10/22/2026-21600/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry), U.S. Customs and Border Protection, Federal Register, 2026-10-22
- [Test of the New Electronic Informal Entry Process for Mail](https://www.federalregister.gov/documents/2026/06/24/2026-12668/test-of-the-new-electronic-informal-entry-process-for-mail), U.S. Customs and Border Protection, Federal Register, 2026-06-24
- [Request for Comments on Further Suspension of Section 301 Action: China's Maritime, Logistics and Shipbuilding Sectors](https://www.federalregister.gov/documents/2026/10/26/2026-21755/request-for-comments-on-further-suspension-of-section-301-action-chinas-targeting-of-the-maritime), Office of the U.S. Trade Representative, Federal Register, 2026-10-26
- [International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027](https://content.govdelivery.com/accounts/USDHSCBP/bulletins/42f29b6), U.S. Customs and Border Protection, 2026-10-14
- [19 CFR 143.21: merchandise eligible for informal entry](https://www.ecfr.gov/current/title-19/section-143.21), eCFR, current as of 27 October 2026