IEEPA Tariffs on Goods from the European Union: The 15 Percent All-In Structure

How the reciprocal tariff worked for EU goods

• April 5 to August 6, 2025: 10 percent baseline on top of the ordinary duty.
• August 7, 2025: if the ordinary duty was below 15 percent, a reciprocal duty applied to bring the total to 15 percent. If the ordinary duty was 15 percent or more, no reciprocal duty applied.
• February 24, 2026: collection ended.

An example

A product with a 4 percent ordinary duty paid 11 percent reciprocal duty from August 7, 2025, for 15 percent in total. Only the 11 percent is IEEPA duty. A product with a 20 percent ordinary duty paid no reciprocal duty after that date.

What this means for refunds

The IEEPA share of each EU entry depends on the ordinary duty rate of the product, so refunds vary line by line. See how to find your IEEPA duty lines.

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.