IEEPA Tariff Refunds for Sporting Goods and Bicycle Importers

Bicycles show how tariff layers stack. An industry breakdown of a China-made bike in 2025 had four layers, and only two of them were IEEPA duties.

Reviewed September 24, 2026

Bicycle helmets hanging on a bike

How the layers stacked

PeopleForBikes broke down the 2025 duty on a China-made bicycle at 66 percent before November 2025: an 11 percent base duty, 25 percent Section 301, 20 percent IEEPA duty tied to synthetic opioids, and 10 percent reciprocal. After the opioid-related duty dropped to 10 percent in November 2025, the total fell to 56 percent.

  • Refundable: the IEEPA layers only, the opioid-related duty and the reciprocal tariff.
  • Not refundable: the base duty and Section 301.

Other sourcing countries

From August 7, 2025, bicycles from Vietnam and Taiwan paid a 20 percent reciprocal rate, and from Cambodia 19 percent. Before that, the 10 percent baseline applied from April 5, 2025.

E-bikes

E-bikes were added to the Section 232 steel derivative list in August 2025, so the steel content paid Section 232 duty from that point. That portion is not refundable.

Records to have ready

  • Country of origin by model
  • ES-003 and ES-022 reports
  • Entry dates around August 7 and November 10, 2025

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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