China IEEPA tariff rates: the complete timeline.
Every rate change, every date.
Your refund amount depends on which rate was in effect when each of your entries was filed. Entries at higher-exposure industries carry larger per-entry recovery.
First IEEPA tariff on China. 10% on all Chinese-origin goods. HTS: 9903.01.20. Rationale: fentanyl trafficking national emergency. Applied to all goods from China regardless of product type.
China fentanyl tariff doubled to 20% cumulative (10% original + 10% increase). HTS: 9903.01.24 covers the additional 10%.
Added 34% reciprocal tariff on China. Cumulative: 20% fentanyl + 34% reciprocal = 54%. HTS: 9903.01.25.
Reciprocal tariff on China raised to 125%. Cumulative: 20% fentanyl + 125% reciprocal = 145%. HTS: 9903.01.63 (additional 91%). This is the peak rate. Entries filed April 9–11 carry the highest per-entry exposure in the entire IEEPA program.
Reciprocal tariff increase paused for most countries. China's reciprocal portion returned to baseline 34%. Cumulative: approximately 54% (20% + 34%).
Effective cumulative rate on China approximately 30–54% depending on product classification and subsequent modifications.
All IEEPA tariffs unconstitutional. Effective rate: zero. All duties collected at any rate during the covered period may be refundable.
IEEPA tariffs officially suspended. Entries filed after this date do not include IEEPA duties.
Estimated exposure by import value.
Range reflects 10% (minimum IEEPA rate) to 145% (peak rate). Your actual exposure depends on entry dates and applicable rates. Ecommerce importers typically fall at the higher end — most products were duty-free before IEEPA.
| China Import Value (covered period) | Estimated IEEPA Exposure |
|---|---|
| $100,000 | $10,000 – $145,000 |
| $250,000 | $25,000 – $362,500 |
| $500,000 | $50,000 – $725,000 |
| $1,000,000 | $100,000 – $1,450,000 |
| $5,000,000 | $500,000 – $7,250,000 |
These estimates do not include interest. Under 19 U.S.C. §1505(c), CBP must also pay interest from the date of deposit. Not sure if your entries qualify? Check your eligibility →
Frequently asked questions
What was the highest IEEPA rate on China?
145%, in effect from April 9–11, 2025. This combined the 20% fentanyl tariff with a 125% reciprocal tariff.
Does the refund include interest?
Yes. Under 19 U.S.C. §1505(c), CBP must pay interest on excess duties deposited, accruing from the date of deposit until refund.
Are all China IEEPA tariffs refundable, or only some rates?
All IEEPA tariffs on China — both fentanyl and reciprocal — were ruled unconstitutional. The full IEEPA portion at whatever rate was in effect is potentially refundable.
For immediate capital instead of waiting for CAPE processing, tariffbuyouts.com → delivers non-recourse payment in 48 hours.
Last updated: March 26, 2026