Tier 1: Highest IEEPA Rates (30%+)
These countries faced the steepest reciprocal tariff rates under Executive Order 14266. Importers from these origins have the largest per-entry refund exposure.
| Country | IEEPA Rate | Executive Order | Effective | Annual US Imports (est.) |
|---|---|---|---|---|
| China | 145% | EO 14259 | Apr 2, 2025 | $440B |
| Vietnam | 46% | EO 14266 | Apr 9, 2025 | $137B |
| Cambodia | 49% | EO 14266 | Apr 9, 2025 | $12B |
| Bangladesh | 37% | EO 14266 | Apr 9, 2025 | $9B |
| Thailand | 36% | EO 14266 | Apr 9, 2025 | $58B |
| Sri Lanka | 44% | EO 14266 | Apr 9, 2025 | $3B |
| Myanmar | 44% | EO 14266 | Apr 9, 2025 | $1.5B |
| Laos | 48% | EO 14266 | Apr 9, 2025 | $0.5B |
| Taiwan | 32% | EO 14266 | Apr 9, 2025 | $87B |
| Indonesia | 32% | EO 14266 | Apr 9, 2025 | $28B |
Tier 2: Medium IEEPA Rates (20%–29%)
| Country | IEEPA Rate | Executive Order | Effective | Annual US Imports (est.) |
|---|---|---|---|---|
| India | 26% | EO 14266 | Apr 9, 2025 | $87B |
| South Korea | 25% | EO 14266 | Apr 9, 2025 | $116B |
| Japan | 24% | EO 14266 | Apr 9, 2025 | $148B |
| European Union | 20% | EO 14266 | Apr 9, 2025 | $576B |
| United Kingdom | 20% | EO 14266 | Apr 9, 2025 | $65B |
| Switzerland | 20% | EO 14266 | Apr 9, 2025 | $52B |
| Malaysia | 24% | EO 14266 | Apr 9, 2025 | $46B |
| Pakistan | 29% | EO 14266 | Apr 9, 2025 | $5B |
| Philippines | 25% | EO 14266 | Apr 9, 2025 | $16B |
| Israel | 20% | EO 14266 | Apr 9, 2025 | $24B |
Tier 3: Baseline IEEPA Rate (10%)
All countries not assigned a specific reciprocal rate under EO 14266 were subject to the baseline 10% IEEPA tariff under EO 14257. This includes major trading partners that negotiated or were not specifically targeted:
| Country/Region | IEEPA Rate | Executive Order | Effective | Annual US Imports (est.) |
|---|---|---|---|---|
| Canada | 10% | EO 14257 | Apr 2, 2025 | $410B |
| Mexico | 10% | EO 14257 | Apr 2, 2025 | $466B |
| Brazil | 10% | EO 14257 | Apr 2, 2025 | $40B |
| Australia | 10% | EO 14257 | Apr 2, 2025 | $15B |
| Singapore | 10% | EO 14257 | Apr 2, 2025 | $35B |
| Chile | 10% | EO 14257 | Apr 2, 2025 | $12B |
| Colombia | 10% | EO 14257 | Apr 2, 2025 | $15B |
| All other countries | 10% | EO 14257 | Apr 2, 2025 | — |
Largest Refund Opportunities by Country
The total refund exposure is a function of both the tariff rate and the volume of imports. The largest refund pools by country are:
- China (145%) — Highest rate combined with massive import volume. Even with trade diversion, estimated refund pool exceeds $60B.
- European Union (20%) — Lower rate but the single largest source of US imports by value. Estimated refund pool: $25B+.
- Mexico (10%) — Baseline rate on the second-largest trading partner. Volume drives a significant refund pool.
- Canada (10%) — Similar to Mexico: modest rate, enormous volume.
- Vietnam (46%) — High rate on rapidly growing import source. Major exposure in electronics and textiles.
- Japan (24%) — Automotive and machinery imports create concentrated high-value refund claims.
- Taiwan (32%) — Semiconductor and electronics component imports at elevated rates.
Country of Origin Determination
The IEEPA rate depends on the country of origin as determined by CBP's rules of origin, not the country of shipment. Key considerations for refund claims:
- Substantial transformation test — goods must undergo a substantial transformation in the claimed country of origin
- Transshipment risk — CBP scrutinizes goods routed through third countries to circumvent higher tariff rates
- USMCA/FTA considerations — goods qualifying under free trade agreements may have different origin determinations
- Assembly vs. manufacture — mere assembly in a third country does not change origin for tariff purposes
Calculate Your Country-Specific Exposure
Select your country of origin in the IEEPA.co calculator to see the exact IEEPA rate that applied to your entries and estimate your refundable amount. Covers all 185+ countries affected by IEEPA tariffs.
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