IEEPA Tariffs on Goods from Mexico: USMCA Exemption, Rates, and Refunds

The IEEPA duty on Mexican goods

• March 4, 2025: 25 percent on Mexican goods (Executive Order 14194).
• March 7, 2025: USMCA-qualifying goods became exempt. Non-USMCA potash dropped to 10 percent.
• August 2025: a planned increase to 30 percent was suspended, and the 25 percent rate and the USMCA exemption continued.
• February 24, 2026: collection ended.

Not subject to the reciprocal tariff

The April 2025 reciprocal tariff order excluded Canada and Mexico.

Where refunds are most likely

• USMCA-qualifying goods entered from March 4 through March 6, 2025
• Goods that did not qualify for USMCA, or where USMCA was not claimed

Antidumping duties, such as the order on fresh tomatoes from Mexico effective July 14, 2025, and Section 232 duties 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.