IEEPA Tariffs by Country: Canada, Mexico, China, and More

IEEPA tariffs were not applied uniformly to all trading partners. Rates varied by country, the justification for each set of tariffs differed, and the timing of imposition (and any modifications) was different for each country group. This guide provides a country-by-country breakdown of the IEEPA tariffs that are now eligible for refund through the CAPE portal.

Canada

Initial imposition: February 4, 2025, citing a declared national emergency related to fentanyl trafficking across the northern border.

Rates:

• General Canadian goods: 25%
• Canadian energy products (crude oil, natural gas, coal) and potash: 10%

HTS codes: 9903.01.01 (general goods), 9903.01.02 (energy and potash)

Significance for importers: Canada is the United States’ largest trading partner by bilateral trade volume. The IEEPA tariffs on Canadian goods were particularly disruptive because many Canadian exports had entered the U.S. duty-free for decades under NAFTA and then USMCA. The imposition of IEEPA tariffs effectively suspended USMCA preferential treatment for the duration the tariffs were in effect.

Canadian importers most affected: auto parts (deeply integrated cross-border supply chains), lumber and building materials, agricultural products (canola, wheat, pork), aluminum (though some Canadian aluminum was also subject to Section 232), and manufactured goods from Ontario and Quebec.

Mexico

Initial imposition: February 4, 2025, under the same national emergency declaration as Canada (fentanyl trafficking).

Rate: 25% on all Mexican goods

HTS code: 9903.01.03

Significance for importers: Mexico is the United States’ second-largest trading partner. Like Canada, Mexico had enjoyed USMCA duty-free treatment for qualifying goods. The IEEPA tariff effectively imposed a 25% surcharge across a broad range of Mexican exports, including automotive parts, fresh produce, beer, tequila, and manufactured goods from maquiladora facilities.

USMCA interaction: Goods that qualified for USMCA preferential treatment still faced the IEEPA surcharge. An importer who normally paid 0% on qualifying Mexican auto parts instead paid 25% under IEEPA — and that entire 25% surcharge is potentially refundable through CAPE.

China

Initial imposition: February 2025, citing a national emergency related to fentanyl precursor chemicals and national security.

Rate escalation: This is the most complex country story, because IEEPA tariff rates on Chinese goods escalated multiple times through 2025 as the administration ratcheted up pressure.

Period	IEEPA Rate	Code	Combined with Section 301?
Feb 2025	+10%	9903.01.10	Yes (on applicable goods)
March 2025	+20%	9903.01.11	Yes
April 2025	+34%	9903.01.12	Yes
May 2025	+84%	9903.01.13	Yes
June 2025 onward	+125%	9903.01.14	Yes

Note: The IEEPA rate is the additional surcharge. Section 301 tariffs (typically 7.5%, 25%, or higher for specific goods) continued to apply separately on top of the IEEPA rate.

Total tariff burden on Chinese goods: For products subject to both Section 301 (e.g., 25%) and the highest IEEPA escalation (125%), the combined duty rate reached 150%+ of the customs value. This effectively made Chinese-sourced goods unimportable in some categories.

What’s refundable: Only the IEEPA portion is refundable through CAPE. Section 301 duties remain in place and are not part of this refund program. However, given the escalating IEEPA rates — particularly from the May and June 2025 executive orders — the IEEPA component alone represents a very substantial refund for importers who shipped in that period.

”Reciprocal” Tariff Countries

Initial imposition: April 2025, under a separate “reciprocal tariff” executive order that applied IEEPA authority to countries with trade surpluses with the United States or that imposed tariffs on U.S. goods.

Rate structure: The administration calculated “reciprocal” rates individually for each trading partner based on U.S. Trade Representative analysis of tariff and non-tariff barriers. Rates varied significantly by country.

Country	IEEPA Reciprocal Rate	Code
European Union	~20%	9903.01.21
Vietnam	46%	9903.01.25
Japan	24%	9903.01.26
India	26%	9903.01.27
South Korea	25%	9903.01.28
Taiwan	32%	9903.01.29
Thailand	36%	9903.01.30
Cambodia	49%	9903.01.31
Bangladesh	37%	9903.01.32
Indonesia	32%	9903.01.33

This table is illustrative based on CBP-published data. Verify exact rates against Federal Register notices for each executive order. Rates were modified for some countries during 2025.

Key implication: Many U.S. importers who had shifted production from China to Vietnam, Bangladesh, or Cambodia to avoid Section 301 tariffs were then hit by IEEPA reciprocal tariffs on their alternative source countries. These importers were doubly disadvantaged — they had paid tariffs on China-sourced goods before shifting production, and then paid IEEPA tariffs on their new alternative sources. Both sets of IEEPA payments may be recoverable.

Countries Not Covered by IEEPA

A small number of countries were not subject to IEEPA tariffs during the covered period:

• Countries with which the U.S. had special bilateral trade agreements that were specifically carved out (certain bilateral exceptions existed for some sectors)
• Countries where IEEPA tariffs were formally suspended before goods were imported

If your source country is not listed above, review your Form 7501 entries for 9903.01.xx codes directly — the presence or absence of those codes on the entry is the definitive answer to whether IEEPA duties were assessed.

Eligibility Summary by Country

Country	IEEPA Tariff Applied	Refundable Under CAPE Phase 1?
China	Yes (escalating 2025)	Yes — IEEPA portion only
Canada	Yes (25% / 10%)	Yes
Mexico	Yes (25%)	Yes
EU	Yes (reciprocal ~20%)	Yes
Vietnam	Yes (46%)	Yes
Japan	Yes (24%)	Yes
India	Yes (26%)	Yes
Section 301 countries (prior duties)	Section 301 only, not IEEPA	No — those remain in place

Related Resources

• Complete IEEPA Tariff List — Full list of every tariff imposed
• IEEPA Tariff Codes Reference — Specific HTS codes for each country
• When Did IEEPA Tariffs Start? — Timeline of effective dates
• Check Your Eligibility