Chinese imports were hit with multiple rounds of IEEPA tariffs totaling 10-25%. All struck down by the Supreme Court. Here's how to claim your refund.
Calculate My China RefundChina faced the most complex layering of IEEPA duties. Here's the breakdown.
| Effective Date | Executive Order | IEEPA Rate | Basis |
|---|---|---|---|
| Feb 4, 2025 | EO 14195 | 10% | Fentanyl emergency (initial) |
| Mar 4, 2025 | EO 14195 (amended) | 20% | Fentanyl increase (replaces 10%) |
| Apr 2, 2025 | EO 14257 | +10% | Reciprocal tariff (stacked on fentanyl rate) |
| Feb 24, 2026 | All IEEPA tariffs void — Supreme Court ruling effective | ||
Because rates changed over time and different products were affected at different dates, the blended average IEEPA-only rate for Chinese imports works out to approximately 14.5%. Your actual rate depends on when your entries were filed and the specific HTS codes involved.
Many Chinese goods carried both Section 301 (7.5-25%) AND IEEPA duties simultaneously. Only the IEEPA portion is covered by the Supreme Court ruling. Section 301 tariffs remain in effect and are not part of this refund.
Key criteria for Chinese import refunds.
Chinese imports often have multiple tariff layers. To isolate IEEPA duties:
How IEEPA tariffs on China evolved from start to Supreme Court ruling.
Feb 4, 2025: President Trump invokes IEEPA to impose 10% tariff on all Chinese imports, citing fentanyl crisis as national emergency.
Mar 4, 2025: Rate doubled to 20% after administration declares China has not taken sufficient action on fentanyl.
Apr 2, 2025 ("Liberation Day"): Additional 10% reciprocal tariff layered on top of existing fentanyl tariff, bringing total IEEPA burden to ~30% for most products.
Apr 9, 2025: 90-day pause on reciprocal tariff for most countries — but China explicitly excluded from pause.
Feb 20, 2026: Supreme Court rules 6-3 in Learning Resources v. Trump that IEEPA does not authorize tariffs. All IEEPA duties on Chinese imports invalidated.
Mar 4, 2026: CIT orders CBP to refund all importers, including those who paid IEEPA duties on Chinese goods.
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