IEEPA Tariffs on Goods from China and Hong Kong: What Applied and What Is Refundable

Duty 1: the IEEPA duty tied to synthetic opioids

• February 4, 2025: 10 percent on products of China and Hong Kong (Executive Order 14195).
• March 4, 2025: raised to 20 percent.
• November 10, 2025: cut to 10 percent.

Duty 2: the reciprocal tariff

Combined, typical Chinese goods paid about 145 percent in IEEPA duty from April 10, 2025, 30 percent from May 14, 2025, and 20 percent from November 10, 2025, on top of any Section 301 and ordinary duties.

De minimis

Duty-free de minimis treatment ended for goods from China and Hong Kong on May 2, 2025. Postal shipments then paid a per-item or percentage duty. See e-commerce and small parcels.

Not refundable

Section 301 duties on Chinese goods, which apply to many products, are not IEEPA duties and are not refunded.

Who gets the refund

IEEPA duties paid on these goods may be refundable to the Importer of Record through CAPE, depending on each entry's liquidation status. Duties under Section 232, Section 301, antidumping and countervailing duty orders, and ordinary duties are not part of the IEEPA refund. See where to start and how to find your IEEPA duty lines.

When IEEPA duties ended

After the Supreme Court decision on February 20, 2026, CBP stopped collecting IEEPA duties at 12:00 a.m. Eastern on February 24, 2026. A separate 10 percent surcharge under Section 122 of the Trade Act of 1974 applied from February 24 to July 24, 2026. That surcharge is not an IEEPA duty and is not refunded through CAPE. See the Section 122 guide.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.