IEEPA Tariff Refunds for Food, Beverage, and Agricultural Importers

Coffee, cocoa, bananas, beef, and many other farm products paid the reciprocal tariff for most of 2025, until an exemption took effect in November. Entries before that date may carry refundable duty.

Reviewed September 24, 2026

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How IEEPA tariffs hit food and agriculture

  • Reciprocal tariff until November 13, 2025. An executive order signed November 14, 2025 exempted a list of farm products from the reciprocal tariff for goods entered on or after November 13, 2025. The list includes coffee, tea, tropical fruits and juices, cocoa, spices, bananas, oranges, tomatoes, beef, and certain fertilizers. Entries of those products before November 13 paid the reciprocal tariff, which may be refundable.
  • Brazil. Brazilian goods paid an additional 40 percent IEEPA duty from August 6, 2025. A separate order removed that duty from beef, coffee, and other farm goods for entries on or after November 13, 2025.
  • Canada and Mexico. USMCA-qualifying goods were exempt from the IEEPA duties on those countries from March 7, 2025, and Canada and Mexico were not subject to the reciprocal tariff. Non-qualifying goods paid the IEEPA duty.

What is not refundable

Antidumping and countervailing duties are not IEEPA duties. For example, Commerce imposed an antidumping order on fresh tomatoes from Mexico effective July 14, 2025. Those deposits are not part of the IEEPA refund.

Records to have ready

  • Entry dates on either side of November 13, 2025
  • Country of origin and USMCA certifications
  • ES-003 and ES-022 reports

Sources

How we can help

We explain the general options for your situation in plain English, show you which ACE reports to pull, and email you a list of licensed customs brokers and attorneys who handle it. The review is free for importers. We do not file with CBP or give legal advice.

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.

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