Germany IEEPA Tariffs: What Importers Need to Know

Overview

Germany is one of the largest U.S. trading partners, with roughly $250--280 billion in bilateral trade in 2024. The most heavily traded categories include vehicles and auto parts, machinery, pharmaceuticals, chemicals, and optical and medical instruments. As a major EU economy, Germany was subject to IEEPA tariffs through the reciprocal tariff program that began on April 5, 2025.

Unlike countries that faced a single flat IEEPA rate, imports from Germany (and the rest of the EU) were subject to a unique "top-up" mechanic. Instead of adding a fixed percentage on top of existing duties, the additional duty was calculated as the difference between a target rate and the product's existing Column 1 duty rate. For most of the collection window, the target was 15% -- so a product with a 2.5% base duty would face a 12.5% IEEPA surcharge, while a product already at or above 15% owed nothing extra. This made the effective IEEPA rate vary product by product.

The reciprocal tariff on German goods went through several phases: a flat +10% baseline starting April 5, a one-day spike to +20% on April 9 (the original EU-specific rate), a return to +10% on April 10, and then the Column 1-dependent top-up structure from August 7 onward. The IEEPA tariff ended on February 24, 2026, following the Supreme Court's ruling in Learning Resources v. Trump.

On the same day, a new Section 122 surcharge of +10% took effect for most countries, including Germany. For importers who paid IEEPA duties on non-exempt goods during the collection window, the key question now is whether those payments may be recoverable.

Informational only — not legal advice.

What Changed: Rate Timeline

Exceptions and Carveouts

Not every Germany-origin import was subject to the full IEEPA rate. The following exceptions applied during the collection window.

If your goods qualified under one of these exceptions, the IEEPA surcharge either did not apply or applied at a reduced rate. The Annex II exclusion list was updated on September 8, 2025, so the specific HTS codes that qualified changed during the collection window.

What This Means for Your Refund

If you imported non-exempt goods from Germany between April 5, 2025 and February 24, 2026, you may have paid additional IEEPA duties on top of your normal tariff rate. Following the Supreme Court's ruling in Learning Resources v. Trump, those duties may be refundable.

The type of filing depends on your entry's liquidation status:

• Unliquidated entries may be corrected through a Post-Summary Correction (PSC)
• Liquidated entries typically require a Form 19 protest, which must be filed within 180 days of liquidation

IEEPA duties are separate from Section 232 duties and Section 301 duties. Those programs are not affected by the Supreme Court ruling.

If you are unsure whether your entries qualify, check the full Chapter 99 line, not just the ordinary HTS. IEEPA-era entries commonly use 9903.01.* and, for many reciprocal programs, 9903.02.*.

Chapter 99 Code Reference

This section is for customs brokers, trade compliance teams, and anyone reviewing entry summaries at the line-item level. Each Chapter 99 code corresponds to a specific IEEPA or Section 122 treatment.