IEEPA Tariffs on Goods from India: 25 Percent Reciprocal Plus 25 Percent Additional

The IEEPA duties on Indian goods

• April 5, 2025: 10 percent reciprocal baseline.
• August 7, 2025: 25 percent reciprocal rate (Executive Order 14326).
• August 27, 2025: an additional 25 percent IEEPA duty tied to Russian oil purchases (Executive Order 14329), for a combined 50 percent. Section 232 goods and Annex II goods were exempt from it.
• February 7, 2026: the additional 25 percent was removed. The reciprocal rate remained until IEEPA collection ended on February 24, 2026.

A February 2026 framework announced a lower reciprocal rate for India, but we could not confirm that it took effect before IEEPA collection ended.

What this means for refunds

Both the reciprocal rate and the additional 25 percent are IEEPA duties. For entries between August 27, 2025 and February 6, 2026, the IEEPA share of the duty was especially large. See apparel and jewelry for industry notes.

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.