IEEPA Tariff List: Complete Country Rate Reference for 2025–2026
The complete list of IEEPA reciprocal tariff rates by country, effective dates, and which rates are refundable via CBP's CAPE portal.
Complete IEEPA Reciprocal Tariff Rate List
The following rates reflect the IEEPA reciprocal tariff schedule as imposed under the April 5, 2025 executive order (for most countries) and the February 4, 2025 orders for Canada, China, and Mexico. All listed rates are the subject of the V.O.S. Selections Inc. v. United States Supreme Court ruling and are eligible for refund through CBP’s CAPE portal.
| Country | IEEPA Rate | Effective Date | Notes |
|---|---|---|---|
| Bangladesh | 37% | Apr 5, 2025 | |
| Canada | 25% | Feb 4, 2025 | USMCA goods may be exempt |
| China | 34% | Feb 4, 2025 | Section 301 tariffs separate, not refundable |
| France | 20% | Apr 5, 2025 | EU member |
| Germany | 20% | Apr 5, 2025 | EU member |
| India | 18% | Apr 5, 2025 | |
| Indonesia | 32% | Apr 5, 2025 | |
| Italy | 20% | Apr 5, 2025 | EU member |
| Japan | 10% | Apr 5, 2025 | |
| Malaysia | 24% | Apr 5, 2025 | |
| Mexico | 25% | Feb 4, 2025 | USMCA goods may be exempt |
| Netherlands | 20% | Apr 5, 2025 | EU member |
| Philippines | 17% | Apr 5, 2025 | |
| South Korea | 10% | Apr 5, 2025 | KORUS FTA goods may be exempt |
| Spain | 20% | Apr 5, 2025 | EU member |
| Switzerland | 31% | Apr 5, 2025 | |
| Taiwan | 32% | Apr 5, 2025 | |
| Thailand | 36% | Apr 5, 2025 | |
| Turkey | 10% | Apr 5, 2025 | |
| United Kingdom | 10% | Apr 5, 2025 | |
| Vietnam | 46% | Apr 5, 2025 | Highest non-China rate |
| Other countries | 10% | Apr 5, 2025 | Default baseline rate |
Understanding the Rate Structure
Why Two Different Effective Dates?
The IEEPA tariff program was implemented in phases. Canada, Mexico, and China were targeted first in February 2025 under separate executive orders that cited specific concerns — border security and fentanyl trafficking for Canada and Mexico, and a broader range of trade practices for China. These earlier orders carried 25% rates for Canada and Mexico and an initial rate for China that later escalated.
The broader “reciprocal” tariff schedule, covering the rest of the world’s trading partners, was announced on April 5, 2025, as part of what the administration called “Liberation Day.” This order set country-specific rates based on a formula using each country’s trade surplus with the U.S.
For refund purposes, the effective start date for your specific country determines the earliest imports that are eligible. If you imported from China starting in January 2025, only imports on or after February 4, 2025 may have IEEPA duties. If you imported from Vietnam, the relevant window opens April 5, 2025.
What Happened to the Higher China Escalations?
After the initial February 2025 order, the administration imposed additional escalating rates on China as part of retaliatory tariff exchanges. At peak escalation, the combined additional IEEPA rate on Chinese goods reached well above the baseline 34%. For refund purposes, any IEEPA-specific duties actually collected during the covered period — regardless of which specific escalation tier they were assessed under — are included in the refund.
This is separate from Section 301 tariffs, which are not refundable.
Countries with 10% Baseline Rate
A significant number of countries received the minimum 10% baseline reciprocal rate. These include the United Kingdom, Japan, South Korea, Brazil, Australia, Turkey, and dozens of smaller trading partners. While 10% is the lowest IEEPA rate, it still represents a substantial refund for high-volume importers. A company that imported $10 million in goods from Japan between April 2025 and February 2026 could be eligible for $1 million or more in refunds, plus potential interest.
EU Countries
All European Union member states received the same 20% IEEPA reciprocal rate, reflecting the EU’s status as a single customs union. The rate applies to goods originating in any EU member, not just the specific countries listed above. Importers of goods from Germany, France, Italy, Spain, and all other EU members should check whether the listed HTS codes on their entries showed IEEPA duty assessment.
The Section 122 Replacement Rate
After the February 2026 Supreme Court ruling, the administration invoked Section 122 of the Trade Act of 1974 to impose a 10% universal tariff. This replacement rate is not part of any IEEPA refund. Duties paid under Section 122 beginning February 24, 2026 are separately authorized and are not subject to the court’s IEEPA ruling.
This creates a practical line for importers: IEEPA duties paid before February 20, 2026 (the ruling date) are refundable. Duties paid after that date under Section 122 are not — they were assessed under a different and legally distinct authority.
Calculating Your Potential Refund
To estimate your refund from this list:
- Identify all countries of origin from which you imported during the relevant IEEPA window
- Note the applicable IEEPA rate for each country
- Determine the total dutiable value of imports from each country during that window
- Multiply: import value × IEEPA rate = estimated duty refund
- Add estimated 5% statutory interest (not guaranteed)
Use our free calculator at the top of this page for an instant estimate based on your inputs.
Important Caveats
This rate list reflects the tariff schedule as it existed. Individual entry refund eligibility depends on the actual duties assessed on each CBP Form 7501, not a blended calculation. Entries where IEEPA duties were credited, waived, or otherwise not collected do not generate refunds. FTA-qualifying goods that entered duty-free are not refundable.
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