What are IEEPA tariffs?
IEEPA tariffs were duties imposed under the International Emergency Economic Powers Act via a series of Executive Orders in 2025. They included the 10% baseline “reciprocal” tariff on all countries (EO 14257, effective April 5, 2025), country-specific higher rates, and escalating tariffs on China reaching up to 145% (EO 14195).
On February 20, 2026, the U.S. Supreme Court ruled that IEEPA does not authorize tariff imposition, invalidating all IEEPA-based duties retroactively. Importers who paid these duties between February 4, 2025 and the ruling date are entitled to refunds. The IEEPA HTS codes are all in the Chapter 99 range: 9903.01.xx and 9903.02.xx.