IEEPA tariff refund for goods imported from China.
China IEEPA tariff rate timeline
| Date | Executive Order | IEEPA Rate | Cumulative |
|---|---|---|---|
| Feb 4, 2025 | EO 14195 (Fentanyl) | 10% | 10% |
| Mar 4, 2025 | EO 14195 increase | +10% | 20% |
| Apr 2, 2025 | EO 14257 (Reciprocal) | +34% | 54% |
| Apr 9, 2025 | EO 14257 increase | +91% | 145% |
| Apr 11, 2025 | Pause (reciprocal portion) | –91% | 54% |
| Jul 8, 2025 | Reciprocal reduction | varies | ~30–54% |
Note: Rates and dates are approximate. The covered period extends to February 24, 2026, when IEEPA tariffs were suspended following the Supreme Court ruling.
China IEEPA tariff HTS codes
Initial 10% fentanyl tariff on all Chinese imports
Additional 10% fentanyl tariff increase (to 20% cumulative)
34% reciprocal tariff (Liberation Day)
125% reciprocal tariff increase (peak rate period)
Frequently asked questions
Can I get a refund on China tariffs I paid?
If you are a U.S. importer of record who paid IEEPA tariffs on Chinese-origin goods between February 4, 2025 and February 24, 2026, you may be eligible for a refund of the IEEPA portion plus interest.
What HTS codes apply to China IEEPA tariffs?
The primary HTS headings are 9903.01.20, 9903.01.24, 9903.01.25, and 9903.01.63. These cover the fentanyl-related and reciprocal IEEPA tariffs on Chinese-origin goods.
Are Amazon sellers and ecommerce importers eligible?
If you are the importer of record on the entry — meaning your name appears on the CF-7501 entry summary — you may qualify. Many ecommerce sellers who import directly from China through a customs broker are the importer of record.
Are Section 301 China tariffs also refundable?
No. Section 301 tariffs (HTS 9903.88.xx) are a separate program imposed under different legal authority. The Supreme Court ruling applies only to IEEPA tariffs.