The Default 10% IEEPA Reciprocal Rate
The IEEPA executive orders imposing reciprocal tariffs effective April 5, 2025 established country-specific rates for major U.S. trading partners. For countries not assigned a specific individual rate, a baseline 10% reciprocal tariff applied as the default.
This means that if your source country isn’t listed as one of the named high-rate countries (Vietnam 46%, Bangladesh 37%, Thailand 36%, etc.), your imports very likely fell under the 10% default — and those duties are now potentially refundable through CBP’s CAPE portal.
Which Countries Fall Under the Default 10%?
Many countries received the 10% baseline rate, including (but not limited to):
- Most sub-Saharan African nations
- Many Central American and Caribbean countries not covered by CAFTA-DR (note: CAFTA-DR member countries may have specific treatment)
- Many South American countries (Colombia, Peru, Chile, Argentina — verify your specific entries)
- Singapore
- New Zealand
- Pakistan
- Sri Lanka
- Saudi Arabia, UAE, and other Gulf states
- Most African Union member states
Note: CAFTA-DR (Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Dominican Republic) and other FTA partner countries may have had goods that paid no IEEPA duties if they entered under FTA treatment — those entries would not be refundable. You must confirm from your CBP entry summaries (Form 7501) whether IEEPA Chapter 99 codes (9903.01.xx) appear on your entries.
How to Confirm Your Country’s Rate
To confirm the rate that applied to your specific source country:
- Check the original executive order and associated Federal Register notice listing country-specific rates
- Review your CBP Form 7501 entry summaries from the April 5, 2025–February 20, 2026 period
- Look for HTS Chapter 99 codes (9903.01.xx) on your entries — these confirm IEEPA duties were collected
Eligibility Basics
The same CAPE eligibility rules apply regardless of which country rate applies:
- You must be the Importer of Record (listed in Box 26 of CBP Form 7501)
- The entries must be unliquidated, or liquidated within the past 80 days
- You need an ACE Portal account with ACH banking enrolled
Estimating Your Refund
For a business that imported $1,000,000 in goods from a 10%-rate country during the IEEPA window:
- Estimated duty refund: $100,000 (10% × $1,000,000)
- Estimated interest (~5%): $5,000
- Estimated total: $105,000
Use the calculator above and select “Other (10% reciprocal)” to estimate your specific situation.