IEEPA Tariffs on Goods from Cambodia, Thailand, Indonesia, and Malaysia

The reciprocal tariff

• April 5 to August 6, 2025: 10 percent baseline.
• August 7, 2025: 19 percent for Cambodia, Thailand, Indonesia, and Malaysia (Executive Order 14326). Goods loaded before August 7 and entered by October 5, 2025 kept 10 percent.
• Transshipment: goods found to be transshipped paid 40 percent.
• February 24, 2026: collection ended.

Later trade arrangements with some of these countries may have changed rates for certain goods. Check the rate that applied to each entry.

What this means for refunds

The reciprocal duty is refundable through CAPE for eligible entries. Antidumping and countervailing duties, such as those on solar cells from these countries, are not. See solar and energy and footwear.

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.