IEEPA tariffs
Also called: International Emergency Economic Powers Act · IEEPA
Additional US duties imposed by executive order on the basis of the International Emergency Economic Powers Act, a 1977 law giving the President broad powers in a declared national emergency. Their use for tariffs since 2025 has been challenged in US courts up to the Supreme Court, and their status, rates and exemptions have changed several times.
In practice
Because IEEPA-based duties can change quickly, importers should check current CBP guidance and Chapter 99 numbers before each entry.
Applies to: 
USA
Related terms
- Chapter 99 (HTSUS)
- A chapter of the US tariff schedule that holds temporary legislation and temporary modifications, such as Section 301, Section 232 and other…
- Section 232 duties
- Additional US duties imposed under Section 232 of the Trade Expansion Act of 1962 on imports found to threaten national security, notably steel,…
- Section 301 duties
- Additional US duties imposed under Section 301 of the Trade Act of 1974 in response to trade practices of a foreign country judged unreasonable or…
- CBP
- The US federal agency within the Department of Homeland Security responsible for customs and border control, including collection of duties,…