IEEPA Tariffs on Goods from Japan: 15 Percent, Restructured Retroactively

The reciprocal tariff on Japanese goods

• April 5 to August 6, 2025: 10 percent baseline.
• August 7, 2025: 15 percent, initially added on top of the ordinary duty.
• September 2025: Executive Order 14345 switched Japan to the same 15 percent all-in structure used for the EU, retroactive to August 7, 2025.
• February 24, 2026: collection ended.

What this means for refunds

Because the structure changed retroactively, the IEEPA duty finally paid on an entry may differ from the rate first applied at entry. Compare the IEEPA duty actually paid on each line, as shown in ACE, with what CAPE returned. Section 232 duties on Japanese autos and parts are not IEEPA duties.

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.