Market Context
IEEPA Tariff Landscape
All figures are approximate, based on published government data, and should be independently verified.
Regulatory Context
On February 20, 2026, the U.S. Supreme Court ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded the scope of executive authority granted by the statute. Duties collected under these orders between February 2025 and the date of the ruling are now subject to review under standard CBP administrative processes. Regulatory timelines under 19 U.S.C. § 1514 remain applicable to entries made during the IEEPA tariff period.
Historical Scope
Scope of IEEPA Tariffs
Between February 2025 and February 2026, the United States imposed tariffs under IEEPA via Executive Orders 14193, 14194, 14195, and 14257. These tariffs applied additional duties on top of existing MFN rates during the covered period.
| Target | Additional Duty | Period |
|---|---|---|
| China | Up to 145% | Feb 2025 – Feb 2026 |
| Canada | 25–35% | Mar 2025 – Feb 2026 |
| Mexico | 25% | Mar 2025 – Feb 2026 |
| ~60 countries (reciprocal) | 10–50% | Apr 2025 – Feb 2026 |
Scale
Historical Collections
~$3.1T
Annual US imports from affected countries (Census Bureau, 2023)
~$427B
Annual imports from China, subject to up to 145% additional duty during covered period
~300K
Active US importers of record (estimated, CBP data)
180 days
Statutory protest window from liquidation (19 U.S.C. § 1514)
Timeline
Regulatory Timeline
Under standard CBP processing assumptions, entries from February 2025 onward began reaching liquidation in late 2025. The 180-day protest window under 19 U.S.C. § 1514 means deadlines for administrative review of IEEPA-period entries continue through 2026 and into early 2027. These windows are fixed by statute and cannot be extended.
Opportunity
Addressable Market
Following the Supreme Court ruling, importers need to understand their historical IEEPA duty impact and the regulatory timelines that apply to their entries. Current options are limited to engaging customs brokers ($150–500/hour) or trade attorneys ($300–800/hour), or performing complex manual calculations from published tariff schedules.
A white-label duty impact analysis module provides customs brokers, trade advisory firms, and compliance SaaS companies with a deployable tool for post-ruling client engagement — offering a low-cost entry point that drives professional advisory conversations.
See the Tool in Action
Try the estimator with sample data to see the full user experience.
All figures are approximate and based on publicly available government data sources. These estimates are for informational purposes only and should be independently verified before use in investment, business, or legal decisions. syntheticceo.com.