US tariff changes in force
What's in force on 5 November 2026: the end of IEEPA tariffs, the Section 301 duties that replaced them, Section 232 by product, and Section 338 on Canada.
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Everything on this page is the position on 5 November 2026, read from the Federal Register and CBP on that date. The IEEPA tariffs are gone: the Supreme Court struck them down on 20 February 2026. Section 122 filled the gap for 150 days, and since 24 July 2026 the base layer for 60 economies has been a Section 301 duty of 10% or 12.5%. Section 232 duties by product remain, and have grown. Tariffs here change by proclamation, sometimes with days of notice, so check the date against the US tariff checker or your broker before you commit.
How we got here
| 20 February 2026 | The Supreme Court holds in Learning Resources v. Trump that IEEPA doesn't authorise tariffs. Executive Order 14389 orders the IEEPA duties to end, the same day |
|---|---|
| 24 February 2026 | Proclamation 11012's 10% surcharge under Section 122 starts, for 150 days |
| 7 May 2026 | The Court of International Trade holds the surcharge invalid, with relief for three parties only |
| 22 July 2026 | A 25% Section 301 duty on goods of Brazil starts, with exemptions |
| 24 July 2026 | The Section 122 surcharge reaches its stated end, and Section 301 duties on 60 economies start |
| 22 August 2026 | Section 338 duties of 50% start on listed goods of Canada |
Proclamation 11012 ran the surcharge through 12:01 a.m. eastern daylight time on 24 July 2026, unless suspended earlier or extended by an Act of Congress. As of 5 November 2026 we found no such Act and no extending proclamation or notice in the Federal Register, so we treat it as lapsed at that moment. We also found no CBP message announcing the end. In Slip Op. 26-47 the trade court gave relief only to the State of Washington and two importers, and the government appealed on 8 May 2026. Refunds of the surcharge for anyone else aren't settled, so ask your broker or counsel whether to protest.
Section 301: the new base layer for most origins
From 12:01 a.m. eastern time on 24 July 2026, goods of 60 economies pay an extra duty, on the stated ground that those economies don't enforce a ban on forced-labour imports. Each origin has its own heading or pair of headings from 9903.05.20 to 9903.05.84.
| Flat 10% | Added to the general rate | Canada, India, Indonesia, Malaysia, Mexico, UK |
|---|---|---|
| 10% net of MFN | Section 301 tops the general rate up to 10%, and is zero if the general rate is already 10% or more | EU, Taiwan |
| 12.5% net of MFN | Section 301 tops the general rate up to 12.5%, and is zero if the general rate is already 12.5% or more | Japan, South Korea, Switzerland |
| Flat 12.5% | Added to the general rate | China, Vietnam, Thailand, Brazil, Australia, and other listed economies |
Four exemptions decide most real cases:
- USMCA goods. Products of Canada and Mexico entered free under USMCA are exempt, through headings 9903.05.93 and 9903.05.94.
- Goods already under Section 232. Heading 9903.05.90 takes out listed steel, aluminium and copper articles, vehicles and parts, wood products and semiconductors, so these goods don't pay both.
- Product lists. Annexes exempt things like civil aircraft parts, articles for pharmaceutical use and listed raw materials, and some lists apply only to certain origins.
- Chapter 98. Goods entered under chapter 98 are generally exempt. Under 9802.00.40, 9802.00.50, 9802.00.60 and 9802.00.80 the duty still applies to the value of the repair, processing or foreign assembly.
An FTA claim doesn't remove the duty by itself, as US note 52 applies it even to goods eligible for special tariff treatment. USMCA is the main exception, and CAFTA-DR textile and apparel goods entered free are another. Goods admitted to a foreign-trade zone must take privileged foreign status unless they qualify for domestic status.
Brazil sits in the 12.5% group as well as under its own 25% action. Note 52 says these duties also apply on top of other duties in the same subchapter unless it excludes them, and we found no carve-out for the Brazil duty, so check both exemption lists for your line. USTR's list of investigations also shows structural excess capacity, opened 11 March 2026; Vietnam's intellectual property practices, opened 29 May 2026; and German pharmaceutical pricing, opened 18 June 2026. We found no action notice for those as of 5 November 2026.
China: the older Section 301 duties still stand
The 2018 actions didn't lapse in July and August 2026: USTR confirmed continuation on 7 October 2026, with a second four-year review to follow. The September 2024 modification took some lines as high as 100%, such as electric vehicles. These duties sit in a different subheading and stack with the 12.5% unless a note excludes them.
Section 232 by product
These apply by what the goods are, whatever the country, with rates varying by agreement. The table isn't exhaustive, and every line has annexes and exceptions. Rates are as of 5 November 2026, and the polysilicon row isn't in force until 4 December 2026.
| Steel, aluminium, most copper, certain derivatives (Annex I-A) | 50% | 6 April 2026 | On the full customs value, not metal content. 25% for UK products made with UK metal. 10% for derivatives made with US metal |
|---|---|---|---|
| Other copper articles; aluminium and steel derivatives on Annex I-B | 25% | 6 April 2026 | 15% for UK aluminium or steel products made with UK metal. 10% if the metal is US-melted or US-smelted |
| Annex III articles: fixed industrial machinery and power equipment, and since 8 June 2026 agricultural equipment and some residential HVAC | General rate plus 232 equals 15% | 6 April 2026 to 31 December 2027 | Zero 232 if the general rate is already 15% or more. Same top-up at 10% for US metal. 25% for origins without normal trade relations |
| Annex I-C aluminium and steel articles: mobile industrial equipment and machinery | 25% | 8 June 2026 to 31 December 2027 | Tops up to 15% for the EU, Japan, Korea, UK, Switzerland, Taiwan and others. USMCA goods pay 25% on non-US content, with a 15% floor |
| Passenger vehicles and light trucks; parts | 25% | 3 April 2025; 3 May 2025 | Capped by agreement for some partners |
| Medium- and heavy-duty vehicles and parts; buses | 25%; 10% | 1 November 2025 | |
| Softwood timber and lumber | 10% | 14 October 2025 | |
| Upholstered wooden products | 25% | 14 October 2025 | Rises to 30% on 1 January 2027, except for countries with an agreement. UK capped at 10%. EU and Japan capped at 15% including the general rate |
| Kitchen cabinets and vanities | 25% | 14 October 2025 | Rises to 50% on 1 January 2027, except for countries with an agreement. Same UK, EU and Japan caps |
| Certain advanced semiconductors | 25% | 15 January 2026 | Many US end uses are exempt |
| Patented pharmaceuticals | 100%; 20% with an onshoring plan; 0% with a pricing agreement as well, until 20 January 2029 | 31 July 2026 for named companies; 29 September 2026 for others | 15% including the general rate for the EU, Japan, Korea, Switzerland, Liechtenstein. 0% for the UK since 31 July 2026. Generics aren't covered |
| Unmanned aircraft systems | 100% or 25% | 3 September 2026 | More components at 25% from 9 February 2027. Capped at 15% or, for the UK, 10% for listed partners if components are certified |
| Polysilicon and derivatives | Minimum import prices: $21 per kg polysilicon, $100 per kg ingots and wafers, $0.22 per watt cells, $0.38 per watt modules. Plus 15% on ingots and derivatives | 4 December 2026 | With documents, a specific duty fills any gap between entered value and the minimum. Without them, it equals the whole minimum. The 15% is 15% including the general rate for the EU, Japan, Korea, Taiwan, Switzerland, Liechtenstein, and 10% for the UK |
Before 4 December 2026, a BIS rule in force from 22 September to 3 December 2026 can bar polysilicon importers it finds stockpiling and limits weekly volumes for importers who registered on or after 6 August 2026.
For commercial aircraft, wind turbines, and robotics and industrial machinery, the proclamations published in July, October and November 2026 direct negotiations and impose no new tariff yet. On metals, BIS proposed in August 2026 adding 14 more derivative articles, among them fire extinguishers, floor safes, trailers and brass-wind instruments, generally at 25%. It isn't law. Comments closed on 27 August 2026, and we found no final notice as of 5 November 2026.
Section 338: Canada
In July 2026 the US imposed 50% duties on listed goods of Canada, citing Canadian treatment of US alcohol, dairy and vehicles. The start date moved to 22 August 2026. Lists changed on 15 September 2026 and again on 30 October 2026, when 22 lines came off and 100 went on under heading 9903.03.14. From 29 September 2026 some Canadian goods have been banned outright.
Since 15 September 2026 the alcohol and vehicle lists (headings 9903.03.12 and 9903.03.14) have applied in addition to Section 232. Only the dairy list (9903.03.13) keeps the Section 232 carve-out. CBP's current list shows that carve-out and one for civil aircraft, but no general USMCA exemption, and its chapter 98 exception leaves out USMCA subchapter XXIII. So don't assume a USMCA claim clears these lines. Read the list for your heading with your broker.
The USMCA itself wasn't renewed at the 1 July 2026 joint review. It stays in force, and Article 34.7 now calls for a joint review every year.
Two more measures to check
Executive Order 14436 of 16 October 2026 sets a 500% increase on goods from Russia under the Graham Act, plus 100% on some other countries, and waives all of those duties in the same order. The waiver can be lifted without a new tariff action, so keep it on your list if you buy Russia-linked goods. Separately, a four-year Section 201 safeguard on quartz surface products started on 15 August 2026, as a tariff-rate quota that excludes many FTA partners and developing countries.
What the extra duty costs on one line
This is an illustration, not a quote. Take $10,000 of cotton tote bags with an assumed 6% general rate, none of them on an exempt list. Look up the real rate for your subheading. The figures below show how much origin now matters.
| Mexico, USMCA-qualifying | 0% | 0% | 0% | $0 |
|---|---|---|---|---|
| Mexico, not USMCA-qualifying | 6% | 10% | 16% | $1,600 |
| EU | 6% | 4%, tops up to 10% | 10% | $1,000 |
| Vietnam | 6% | 12.5% | 18.5% | $1,850 |
| China, if also on a 25% list | 6% | 12.5% + 25% | 43.5% | $4,350 |
Fees come on top, as set out on landed cost. Outside USMCA, an FTA claim can take the general rate to 0%, but the Section 301 duty generally stays, subject to the exceptions above.
IEEPA refunds
Importers who paid IEEPA duties can claim through CBP's CAPE process, which launched in ACE on 20 April 2026 after the trade court's orders in Atmus Filtration and Euro-Notions. On CBP's refund page, last modified 2 November 2026:
- Who files. Only the importer of record, or the licensed broker who filed those entries, through the ACE Portal. An attorney can't.
- What's covered. Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation. Since 29 June 2026, phase 2 adds entries flagged for reconciliation where the reconciliation entry isn't yet on file, on the same timing.
- What isn't yet. CBP is still evaluating reconciliation entries already on file, drawback, warehouse entries, entries under open protest, some AD/CVD entries, entries not filed in ACE, and entries whose liquidation is final.
- How you're paid. By ACH, with interest, into the bank details on your ACE account. CBP says to expect valid refunds generally within 60 to 90 days of acceptance, later for suspended, extended or warehouse entries.
- If you disagree. You can protest the refund amount within 180 days of liquidation or reliquidation. CBP says it can also bill you if the entry was underpaid in other ways.
CBP says you don't need a court case for phase 1 entries, and gives no guidance on whether you need one for any others. If that's you, take legal advice now. CBP only refunds the importer of record or its designated notify party, not consumers. So if a courier or a seller was the importer on your parcel, the claim starts with them.
For parcels, see US low-value shipments. For the importer question, see DDP and DAP. This page is guidance, not legal advice.
Sources
- US Supreme Court: Learning Resources, Inc. v. Trump, 20 February 2026, checked 5 November 2026
- Executive Order 14389, Ending Certain Tariff Actions, 25 February 2026, checked 5 November 2026
- Proclamation 11012, temporary import surcharge, 25 February 2026, checked 5 November 2026
- US Court of International Trade: Slip Op. 26-47, Oregon v. United States, 7 May 2026, checked 5 November 2026
- US Court of International Trade: Slip Op. 26-53, stay of judgment denied, 20 May 2026, checked 5 November 2026
- USTR: Notice of actions on forced labor import prohibitions, 91 FR 47318, 28 July 2026, checked 5 November 2026
- CBP: CSMS 69326983, guidance on Section 301 forced labor import duties, checked 5 November 2026
- USTR: Section 301 investigations, checked 5 November 2026
- USTR: Notice of action on Brazil, 20 July 2026, checked 5 November 2026
- USTR: Continuation of China Section 301 actions, 7 October 2026, checked 5 November 2026
- USTR: Notice of modification, China Section 301, 18 September 2024, checked 5 November 2026
- Proclamation 11021, aluminum, steel and copper, 9 April 2026, checked 5 November 2026
- Proclamation 11032, further adjusting aluminum, steel and copper, 4 June 2026, checked 5 November 2026
- BIS: Proposed duties on additional derivative articles, 6 August 2026, checked 5 November 2026
- Proclamation 10908, automobiles and parts, checked 5 November 2026
- Proclamation 10984, medium- and heavy-duty vehicles and buses, checked 5 November 2026
- Proclamation 10976, timber and lumber, checked 5 November 2026
- Proclamation 11000, timber amendments, 9 January 2026, checked 5 November 2026
- Proclamation 11002, semiconductors, 20 January 2026, checked 5 November 2026
- Proclamation 11020, pharmaceuticals, 9 April 2026, checked 5 November 2026
- BIS: Reduction of tariffs on UK patented pharmaceuticals, 4 August 2026, checked 5 November 2026
- Proclamation 11052, polysilicon, 11 August 2026, checked 5 November 2026
- BIS: Measures to restrict stockpiling of polysilicon, 24 September 2026, checked 5 November 2026
- Proclamation 11055, unmanned aircraft systems, 19 August 2026, checked 5 November 2026
- Proclamation 11040, commercial aircraft, 15 July 2026, checked 5 November 2026
- Proclamation 11074, wind turbines, 28 October 2026, checked 5 November 2026
- Proclamation 11077, robotics and industrial machinery, 2 November 2026, checked 5 November 2026
- Proclamations 11046 to 11048, Section 338 duties on Canada, 23 July 2026, checked 5 November 2026
- Proclamation 11056, suspension to 22 August 2026, checked 5 November 2026
- Proclamations 11061 to 11065, import bans and list changes, 14 September 2026, checked 5 November 2026
- Proclamation 11076, list changes from 30 October 2026, checked 5 November 2026
- CBP: CSMS 70314289, further modifying Section 338 duties, 29 October 2026, checked 5 November 2026
- Executive Order 14436, Graham Act duties and waiver, 21 October 2026, checked 5 November 2026
- Proclamation 11051, quartz surface products safeguard, 5 August 2026, checked 5 November 2026
- USTR: Statement on the USMCA joint review, 1 July 2026, checked 5 November 2026
- USTR: USMCA chapter 34, final provisions, checked 5 November 2026
- CBP: IEEPA duty refunds, last modified 2 November 2026, checked 5 November 2026
- CBP: CSMS 68340863, CAPE deployment, 13 April 2026, checked 5 November 2026