The IEEPA tariffs struck down by the Supreme Court didn’t just apply to China. They hit imports from virtually every trading partner the United States has — over 180 countries and territories. The “Liberation Day” reciprocal tariffs imposed under IEEPA authority on April 2, 2025, were the broadest tariff action in modern American history, and every dollar of those tariffs is now refundable.
But the rates varied wildly by country, and some countries were also subject to the separate IEEPA fentanyl tariffs. This guide provides a country-by-country reference so you can determine exactly which IEEPA programs applied to your imports, at what rates, and what’s refundable.
Two IEEPA Programs, One Ruling
The Supreme Court’s ruling in Learning Resources, Inc. v. Trump invalidated all tariffs imposed under IEEPA authority. There were two distinct IEEPA tariff programs:
Program 1: Fentanyl Tariffs (Executive Order 14195)
Declared under a national emergency related to fentanyl trafficking. Applied to three countries only:
| Country | Initial Rate (Feb 4) | Final Rate (Mar 4+) |
|---|---|---|
| China | 10% | 20% |
| Canada | 25% | 25% |
| Mexico | 25% | 25% |
These tariffs applied to all goods from these three countries, regardless of product type.
Program 2: Reciprocal/“Liberation Day” Tariffs
Imposed on April 2, 2025, under IEEPA authority. Applied a baseline 10% tariff on imports from all countries, with higher “reciprocal” rates for specific countries based on the administration’s calculation of trade imbalances.
The reciprocal tariffs applied to all countries worldwide. However, on April 9, 2025, a 90-day pause was announced for most countries, reverting their rate to 10%. China was excluded from the pause and its reciprocal rate continued to escalate.
Both programs are fully refundable. For countries subject to both programs (China, Canada, Mexico), the total IEEPA refund includes both the fentanyl tariff and the reciprocal tariff.
Country-by-Country IEEPA Tariff Rates and Refund Status
The country of origin changed the size of the refund dramatically. The chart highlights peak refundable IEEPA rates for major trading partners discussed in the article.
The following table covers the major U.S. trading partners. All rates shown are IEEPA-specific tariffs that are refundable under the Supreme Court ruling. These rates are in addition to any pre-existing tariffs (base duty, Section 301, Section 232, antidumping/countervailing duties) that remain in effect.
Asia-Pacific
| Country | Fentanyl Tariff | Reciprocal Rate (Apr 2) | Post-Pause Rate (Apr 9+) | Total IEEPA Refundable |
|---|---|---|---|---|
| China | 20% | 34% → 125% → 145% | 30% (pause excluded China, rate adjusted to 30% on May 14) | Up to 145% (varies by entry date) |
| Japan | — | 24% | 10% | 10-24% (varies by entry date) |
| South Korea | — | 25% | 10% | 10-25% |
| Taiwan | — | 32% | 10% | 10-32% |
| Vietnam | — | 46% | 10% | 10-46% |
| India | — | 26% | 10% | 10-26% |
| Thailand | — | 36% | 10% | 10-36% |
| Indonesia | — | 32% | 10% | 10-32% |
| Malaysia | — | 24% | 10% | 10-24% |
| Bangladesh | — | 37% | 10% | 10-37% |
| Cambodia | — | 49% | 10% | 10-49% |
| Pakistan | — | 29% | 10% | 10-29% |
| Philippines | — | 17% | 10% | 10-17% |
| Sri Lanka | — | 44% | 10% | 10-44% |
| Australia | — | 10% | 10% | 10% |
| New Zealand | — | 10% | 10% | 10% |
| Singapore | — | 10% | 10% | 10% |
Europe
| Country | Fentanyl Tariff | Reciprocal Rate (Apr 2) | Post-Pause Rate (Apr 9+) | Total IEEPA Refundable |
|---|---|---|---|---|
| EU (all members) | — | 20% | 10% | 10-20% |
| United Kingdom | — | 10% | 10% | 10% |
| Switzerland | — | 31% | 10% | 10-31% |
| Norway | — | 15% | 10% | 10-15% |
| Turkey | — | 10% | 10% | 10% |
For EU member states, the rate applied uniformly. Germany, France, Italy, the Netherlands, Ireland, and all other EU members had the same IEEPA rate.
Americas
| Country | Fentanyl Tariff | Reciprocal Rate (Apr 2) | Post-Pause Rate (Apr 9+) | Total IEEPA Refundable |
|---|---|---|---|---|
| Canada | 25% | 10% | 10% | Up to 35% (25% fentanyl + 10% reciprocal) |
| Mexico | 25% | 10% | 10% | Up to 35% (25% fentanyl + 10% reciprocal) |
| Brazil | — | 10% | 10% | 10% |
| Colombia | — | 10% | 10% | 10% |
| Chile | — | 10% | 10% | 10% |
| Argentina | — | 10% | 10% | 10% |
| Dominican Republic | — | 10% | 10% | 10% |
| Honduras | — | 10% | 10% | 10% |
| Costa Rica | — | 10% | 10% | 10% |
For detailed analysis of Canadian and Mexican imports, see the Canada and Mexico IEEPA refund guide.
Middle East and Africa
| Country | Fentanyl Tariff | Reciprocal Rate (Apr 2) | Post-Pause Rate (Apr 9+) | Total IEEPA Refundable |
|---|---|---|---|---|
| Israel | — | 17% | 10% | 10-17% |
| Saudi Arabia | — | 10% | 10% | 10% |
| UAE | — | 10% | 10% | 10% |
| South Africa | — | 30% | 10% | 10-30% |
| Egypt | — | 10% | 10% | 10% |
| Nigeria | — | 14% | 10% | 10-14% |
| Morocco | — | 10% | 10% | 10% |
How Entry Date Determines Your Rate
The IEEPA tariff rate that applies to each of your entries depends on when the goods were entered — not when they were shipped, not when they arrived at port, but when the entry summary was filed with CBP.
Here’s the timeline that matters:
| Period | What Happened | Rates in Effect |
|---|---|---|
| Feb 4 – Mar 3, 2025 | Fentanyl tariffs in effect | China 10%, Canada 25%, Mexico 25% |
| Mar 4 – Apr 1, 2025 | China fentanyl rate increased | China 20%, Canada 25%, Mexico 25% |
| Apr 2 – Apr 8, 2025 | Liberation Day reciprocal tariffs added | Country-specific rates (see tables above) stacked on top of fentanyl tariffs |
| Apr 9 – May 13, 2025 | 90-day pause (most countries to 10%) | Most countries 10%; China escalated; Canada/Mexico unchanged |
| May 14, 2025 – Feb 20, 2026 | China rate adjusted | China 30% (20% fentanyl + 10% reciprocal); most others 10%; Canada/Mexico 25% fentanyl + 10% reciprocal |
This timeline means your refund amount is highly dependent on when each entry was filed. Entries filed during the April 2-8 window at the full reciprocal rates will have significantly higher refunds per dollar of import value than entries filed during the post-pause period.
For a complete walkthrough of calculating your refund based on entry dates, see the refund calculation guide.
Get your free Impact Assessment →
What’s NOT Refundable (Even Though It Feels Like It Should Be)
The Supreme Court ruling only covers tariffs imposed under IEEPA authority. Several other tariff programs that were in effect during the same period are NOT covered:
Section 301 tariffs on China (Trade Act of 1974): These tariffs (7.5%-25% depending on the list) were authorized under different statutory authority and were upheld in separate litigation. They remain in effect and are not refundable. See the China-origin imports guide for details on separating IEEPA from Section 301.
Section 232 tariffs on steel and aluminum: The 25% tariff on steel and 10% tariff on aluminum were imposed under Section 232 of the Trade Expansion Act of 1962. They apply to steel and aluminum from all countries (including Canada and Mexico) and are not refundable under the IEEPA ruling.
Antidumping and countervailing duties (AD/CVD): These are product-specific duties imposed through trade remedy investigations. They are authorized under Title VII of the Tariff Act of 1930 and are completely separate from IEEPA.
Base duty rates (Column 1 General/NTR): The standard MFN duty rates that apply based on HTS classification are not affected by the IEEPA ruling.
If your imports were subject to multiple tariff programs, you need entry-level analysis to isolate the IEEPA-specific portion. The complete guide to IEEPA tariff refunds explains how to do this.
Countries With the Highest Aggregate IEEPA Exposure
Based on trade volume and tariff rates, these countries represent the largest pools of refundable IEEPA tariffs:
| Rank | Country | Estimated Annual U.S. Imports | IEEPA Rate (Typical) | Estimated IEEPA Exposure |
|---|---|---|---|---|
| 1 | China | $440B | 30-145% | $130-640B |
| 2 | Mexico | $500B | 25-35% | $125-175B |
| 3 | Canada | $420B | 25-35% | $105-147B |
| 4 | EU | $600B | 10-20% | $60-120B |
| 5 | Japan | $140B | 10-24% | $14-34B |
| 6 | South Korea | $115B | 10-25% | $12-29B |
| 7 | Taiwan | $85B | 10-32% | $9-27B |
| 8 | Vietnam | $120B | 10-46% | $12-55B |
| 9 | India | $80B | 10-26% | $8-21B |
| 10 | Thailand | $50B | 10-36% | $5-18B |
These are estimates based on pre-tariff trade volumes. Actual volumes during the tariff period were lower for many countries as importers reduced orders or shifted sourcing.
Multi-Country Importers: How to Prioritize
If you import from multiple countries, you need to prioritize your recovery effort. Here’s a framework:
Priority by Refund Amount
Start with the countries where your IEEPA exposure is highest. This is a function of import volume multiplied by tariff rate. If you import $50 million from China at 30% and $20 million from the EU at 10%, your China recovery ($15 million) is more than seven times your EU recovery ($2 million). Focus there first.
Priority by Deadline
Entries from all countries have the same 180-day protest window rules. But if your entries from one country were filed earlier than another (for example, China fentanyl tariffs took effect February 4 while reciprocal tariffs took effect April 2), the China entries may have earlier liquidation dates and therefore earlier protest deadlines.
Priority by Complexity
China claims are the most complex because of the Section 301 overlap. Claims for countries with no other tariff overlay (like most EU goods) are simpler — the IEEPA tariff is the only additional layer above the base duty rate, making the refund calculation straightforward.
For importers with claims across many countries, the Impact Assessment consolidates everything into a single analysis that covers all origins, all entries, and all recovery paths.
Special Cases: Countries With Unique Complications
Several countries present unique considerations that go beyond the standard rate tables:
Vietnam
Vietnam became one of the largest beneficiaries of supply chain shifts away from China after the Section 301 tariffs began in 2018. Many companies moved production from China to Vietnam specifically to avoid China-specific tariffs. When the Liberation Day tariffs hit Vietnam at 46%, these companies found themselves in a worse position than they’d been in with China’s post-pause rate of 30%.
For companies that shifted sourcing to Vietnam during the Section 301 period, the IEEPA refund on Vietnamese imports may be larger per entry than on Chinese imports during the post-pause period. These companies should prioritize their Vietnamese entries in the recovery process.
Additionally, CBP increased country-of-origin scrutiny on Vietnamese imports during the IEEPA period, looking for evidence that goods were transshipped from China through Vietnam. If any of your Vietnamese entries were subject to origin investigations, ensure those investigations are resolved before filing refund claims.
Taiwan and Semiconductor Equipment
Taiwan’s 32% reciprocal rate was particularly impactful because of the semiconductor industry. TSMC and other Taiwanese companies supply a significant share of the world’s advanced semiconductors. While finished chips may have been exempt under certain product exclusions, semiconductor manufacturing equipment and components from Taiwan were fully subject to IEEPA tariffs.
India
India’s 26% reciprocal rate affected a diverse range of imports including pharmaceuticals, textiles, jewelry, and IT services equipment. India is also a significant source of generic pharmaceutical active ingredients, and the tariff on these inputs raised costs for U.S. drug manufacturers.
The EU as a Bloc
All 27 EU member states were subject to the same 20% reciprocal rate. For importers who source from multiple EU countries — which is common in industries like automotive, pharmaceuticals, and food — the recovery covers entries from every EU origin. Germany, France, Italy, the Netherlands, Ireland, Belgium, Spain, and all other members are treated identically for IEEPA refund purposes.
Exclusions and Product-Specific Modifications
During the IEEPA tariff period, the administration issued various product-specific exclusions and modifications. These exclusions temporarily removed certain products from IEEPA coverage or reduced the applicable rate. If your products were covered by an exclusion during any part of the tariff period, the IEEPA refund only applies to the period when the tariffs were actually assessed — not during the exclusion period.
Common exclusion categories included:
- Certain electronics (smartphones, laptops, and some semiconductor equipment received temporary exclusions)
- Pharmaceutical inputs (some active pharmaceutical ingredients were temporarily excluded)
- Energy products (certain crude oil and LNG categories had modified rates)
- Critical minerals (some rare earth and critical mineral imports were excluded)
If you believe any of your products may have been subject to exclusions, check the Federal Register notices issued during the IEEPA period. Exclusions were granted through separate executive orders and notices, and they were frequently modified, extended, or revoked. The complete guide to IEEPA tariff refunds covers the exclusion framework in more detail.
Practical Tips for Multi-Country Portfolios
If you import from five or more countries, here are practical tips to make the recovery process manageable:
Create a master spreadsheet by country. Before diving into entry-level data, create a summary that shows total imports by country of origin during the IEEPA period, estimated IEEPA rate, and estimated refund. This gives you a portfolio-level view and helps you prioritize.
Consolidate broker data early. If you use different brokers for different countries (which is common — a European specialist for EU imports, a different broker for Asian imports), you need data from all of them. Send data requests simultaneously to avoid sequential delays.
Watch for country-of-origin disputes. If CBP challenged the declared country of origin on any of your entries, the resolution of that dispute determines which country’s IEEPA rate applies. A product declared as Malaysian origin but found to be Chinese origin would have a significantly different IEEPA rate.
Don’t ignore low-rate countries. Even the 10% baseline rate on countries like the UK, Brazil, and Australia adds up. If you import $10 million from the UK, that’s $1 million in recoverable IEEPA tariffs. It’s still worth pursuing.
Track rate changes by entry date. For countries that had the full reciprocal rate for one week (April 2-8) before dropping to 10% during the pause, any entries filed during that one-week window have significantly higher refund potential. A single week of entries at 46% (Vietnam) versus 10% makes a dramatic difference.
Your Recovery Action Plan
Step 1: Identify all countries of origin for your imports during the IEEPA period (February 4, 2025, through February 24, 2026).
Step 2: Pull entry data from your customs broker(s) for all IEEPA-affected entries. Request duty breakouts that separate IEEPA tariffs from other tariff programs.
Step 3: Use the rate tables above to estimate your refund potential by country. Focus on the highest-exposure countries first.
Step 4: Check liquidation status for all entries. File protests within the 180-day window on liquidated entries. File PSCs on unliquidated entries.
Step 5: For complex multi-country portfolios, get an Impact Assessment that maps every entry to its recovery path and calculates the refund amount by country and by entry.
Step 6: Evaluate whether high-value claims should go through the government process or be assigned for immediate capital. The government filing vs. immediate capital framework helps you decide.
The IEEPA tariffs were the broadest tariff action in decades. If you imported anything from anywhere during the tariff period, you almost certainly have a refund claim. The only question is how much — and whether you capture all of it.
