Add one line per entry, or per product line within an entry. Use the entered value from your entry summary (CBP Form 7501), not the invoice total with freight.
What the estimate includes
- Only IEEPA duties: the China and Hong Kong opioid duty, the Canada and Mexico duties, the reciprocal tariff, and the additional duties on Brazil and India.
- Not included: interest, Section 232, Section 301, antidumping and countervailing duties, the Section 122 surcharge, ordinary duties, and fees.
- Entries from February 24, 2026 onward paid no IEEPA duty.
Why your actual refund may differ
- Many product lines were exempt under Annex II, Section 232, USMCA, or the November 2025 agricultural list. Choose the matching option on each line.
- Some goods in transit kept an earlier rate, goods found to be transshipped paid 40 percent, and de minimis shipments followed separate rules. The estimator does not model these.
- "Other country" uses 10 percent from April 5, 2025. Many countries had a higher rate from August 7, 2025; enter it on the line.
- Only the Importer of Record receives the refund, and only for eligible entries. See how CAPE works.
The exact IEEPA duty paid is on your ACE ES-003 report, on lines with Chapter 99 numbers 9903.01.xx and 9903.02.xx. See how to pull it.
Rates used
| Origin | IEEPA rates by entry date |
|---|---|
| China or Hong Kong | Opioid duty: Feb 4, 2025 to Mar 3, 2025: 10%; Mar 4, 2025 to Nov 9, 2025: 20%; Nov 10, 2025 to Feb 23, 2026: 10% Reciprocal: Apr 5, 2025 to Apr 8, 2025: 10%; Apr 9, 2025 to Apr 9, 2025: 84%; Apr 10, 2025 to May 13, 2025: 125%; May 14, 2025 to Feb 23, 2026: 10% |
| Canada | Border duty: Mar 4, 2025 to Jul 31, 2025: 25%; Aug 1, 2025 to Feb 23, 2026: 35% |
| Mexico | Border duty: Mar 4, 2025 to Feb 23, 2026: 25% |
| India | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Feb 23, 2026: 25% Additional duty: Aug 27, 2025 to Feb 6, 2026: 25% |
| Brazil | Reciprocal: Apr 5, 2025 to Feb 23, 2026: 10% Additional duty: Aug 6, 2025 to Feb 23, 2026: 40% |
| Vietnam | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Feb 23, 2026: 20% |
| Cambodia, Thailand, Indonesia, or Malaysia | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Feb 23, 2026: 19% |
| European Union | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Feb 23, 2026: 15% total incl. ordinary duty |
| Japan | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Feb 23, 2026: 15% total incl. ordinary duty |
| South Korea | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Nov 13, 2025: 15%; Nov 14, 2025 to Feb 23, 2026: 15% total incl. ordinary duty |
| Switzerland or Liechtenstein | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Nov 13, 2025: 39%; Nov 14, 2025 to Feb 23, 2026: 15% total incl. ordinary duty |
| United Kingdom | Reciprocal: Apr 5, 2025 to Feb 23, 2026: 10% |
| Other country | Reciprocal: Apr 5, 2025 to Aug 6, 2025: 10%; Aug 7, 2025 to Feb 23, 2026: country rate (default 10%) |
Sources and details are on each country page. Rates reviewed September 24, 2026.
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.