The reciprocal tariff on Korean goods
- April 5 to August 6, 2025: 10 percent baseline.
- August 7, 2025: 15 percent.
- November 14, 2025: 15 percent all-in structure, where the reciprocal duty tops the total up to 15 percent including ordinary duty.
- February 24, 2026: collection ended.
What this means for refunds
Entries before and after November 14, 2025 were calculated differently, so check them separately. See electronics and cosmetics 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.
Sources
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.