India IEEPA Tariffs: Reciprocal Rates, Additional India Duties (EO 14329), Timeline, and Refund Notes
A lookup-first reference for India: reciprocal tariff rates over time (10% baseline, one-day 26% window, Aug 7 re-platformed 25%), the separate 25% India additional-duty program (EO 14329), key Chapter 99 headings, major carveouts, and what changed after Section 122.
Quick Answer
| Metric | Value | Primary source |
|---|---|---|
| Baseline (pre-IEEPA) | IEEPA reciprocal add-on: 0% (base duties vary by HTS) | CBP CSMS #64680374 |
| IEEPA default additional duty | +10% starting 2025-04-05 12:01 a.m. ET (9903.01.25) | CBP CSMS #64680374 |
| Peak IEEPA additional duty (India) | +26% on 2025-04-09 (9903.01.55) | CBP CSMS #64680374 |
| Aug 7 re-platformed additional duty (India) | +25% starting 2025-08-07 12:01 a.m. ET (9903.02.54) | Federal Register XML (EO 14326) — India 9903.02.54, CBP CSMS #65829726 |
| Additional India duty program (separate layer) | +25% starting 2025-08-27 12:01 a.m. EDT (9903.01.84), in addition to other duties | CBP CSMS #66027027 |
| India additional duty withdrawn | 0% for entries on/after 2026-02-07 12:01 a.m. EST (withdrawal of 9903.01.84) | CBP CSMS #67702087 |
| Typical combined add-on (when both India layers applied) | +50% (reciprocal +25% + India add-on +25%), before exceptions | Federal Register XML (EO 14326) — India 9903.02.54, CBP CSMS #66027027 |
| IEEPA carveouts (major, reciprocal layer) | In-transit (9903.01.28), Annex II (9903.01.32), Section 232 goods (9903.01.33), >=20% U.S. content rule (9903.01.34) | CBP CSMS #64680374, CBP CSMS #65201773 |
| IEEPA collection window (reciprocal layer) | 2025-04-05 12:01 a.m. ET → 2026-02-24 12:00 a.m. ET | CBP CSMS #67834313 |
| Post-IEEPA (IEEPA layer) | 0% for entries on/after 2026-02-24 12:00 a.m. ET | CBP CSMS #67834313 |
| Section 122 additional duty | Default +10% (9903.03.01) starting 2026-02-24 12:01 a.m. ET | CBP CSMS #67844987 |
| Section 122 carveouts (major) | In-transit (9903.03.02), civil aircraft (9903.03.05), and certain Section 232 sectors (9903.03.06), plus donations/info (9903.03.10/9903.03.11) | CBP CSMS #67844987 |
| De minimis status | CBP stated de minimis remains suspended as of 2026-02-24 | CBP CSMS #67845486 |
| Last verified | 2026-03-02 | (internal) |
India is one of the corridors where “IEEPA tariff rate” can mean two distinct IEEPA layers that can stack: the reciprocal program (country-rate headings) and the separate India additional duty program under EO 14329. If you’re doing a refund or correction analysis, you usually need to identify whether you had one or both Chapter 99 headings on the entry. (CBP CSMS #66027027)
Informational only — not legal advice.
Default Rate Ladder (10-second answer)
| Period (ET) | Typical additional duty outcome | What can change it | Primary sources |
|---|---|---|---|
| Before 2025-04-05 12:01 a.m. ET | IEEPA reciprocal add-on: 0% | Base duties vary by HTS; other remedies may apply | CBP CSMS #64680374 |
| 2025-04-05 12:01 a.m. ET → 2025-04-08 11:59 p.m. ET | Reciprocal add-on: +10% (default) | Annex II, Section 232 goods, U.S. content rule, in-transit carveout | CBP CSMS #64680374 |
| 2025-04-09 12:01 a.m. ET → 2025-04-09 11:59 p.m. ET | Reciprocal add-on: +26% (default for India) | In-transit edge cases + reciprocal exceptions | CBP CSMS #64680374 |
| 2025-04-10 12:01 a.m. ET → 2025-08-06 11:59 p.m. ET | Reciprocal add-on: +10% (default) | Exceptions still apply | CBP CSMS #64701128 |
| 2025-08-07 12:01 a.m. ET → 2025-08-26 11:59 p.m. ET | Reciprocal add-on: +25% (default; new heading series) | Aug 7 in-transit window can still be filed under pre-Aug 7 headings until Oct 5; exceptions still apply | CBP CSMS #65829726, Federal Register XML (EO 14326) — India 9903.02.54 |
| 2025-08-27 12:01 a.m. ET → 2026-02-06 11:59 p.m. ET | Typical combined add-on: +50% (reciprocal +25% + India add-on +25%), before exceptions | India add-on is in addition to other duties; reciprocal exceptions can still remove/limit the reciprocal layer | CBP CSMS #66027027, Federal Register XML (EO 14326) — India 9903.02.54 |
| 2026-02-07 12:01 a.m. ET → 2026-02-24 12:00 a.m. ET | Reciprocal add-on: +25% (default; India add-on withdrawn) | Exceptions still apply | CBP CSMS #67702087 |
| On/after 2026-02-24 12:00 a.m. ET | IEEPA add-ons: 0% | Section 122 begins at 12:01 a.m. ET | CBP CSMS #67834313 |
| 2026-02-24 12:01 a.m. ET → 2026-07-24 12:01 a.m. EDT | Section 122 add-on: +10% (default) | Section 122 exemption headings (9903.03.02–9903.03.11) | CBP CSMS #67844987 |
Lookup Algorithm (how to get to the right Chapter 99 + rate)
- Identify the entry date (ET) and confirm country of origin is India (not merely “country of shipment”).
- Determine whether the entry is within the reciprocal tariff program window (starting 2025-04-05 12:01 a.m. ET). (CBP CSMS #64680374)
- Determine whether the entry is also within the separate India additional duty program window (starting 2025-08-27 12:01 a.m. ET and withdrawn effective 2026-02-07 12:01 a.m. ET). (CBP CSMS #66027027, CBP CSMS #67702087)
- For the reciprocal layer, check the big carveouts in a consistent order: donations/info materials → in-transit carveouts → Annex II product list → Section 232 coverage → >=20% U.S. content rule → transshipment penalty.
- If none apply, use the default reciprocal heading for the entry’s date window (
9903.01.25,9903.01.55for the one-day window, or9903.02.54after Aug. 7). - If the India additional-duty program window applies, add the India program heading (
9903.01.84) as a separate layer (CBP described it as “in addition to any other duties, fees, exactions, and charges”). (CBP CSMS #66027027) - If the entry is on/after 2026-02-24 12:01 a.m. ET, treat Section 122 as the default add-on layer and check Section 122 exemption headings. (CBP CSMS #67844987)
Timeline (key dates that affect lookups)
| Date (ET) | Event | Why it matters | Source |
|---|---|---|---|
| 2025-04-05 12:01 a.m. | Reciprocal tariff baseline begins | India-origin goods become subject to the reciprocal framework (+10% by default) | CBP CSMS #64680374 |
| 2025-04-09 | India one-day rate window | CBP’s April 9 country list maps India to 9903.01.55 (+26%) for the one-day window | CBP CSMS #64680374 |
| 2025-04-10 12:01 a.m. | Suspension to 10% for most countries | Moves most corridors (including India) back to baseline +10% until Aug 6 | CBP CSMS #64701128 |
| 2025-08-07 12:01 a.m. | Re-platforming to 9903.02.* headings | India is mapped to 9903.02.54 (+25% default) | CBP CSMS #65829726, Federal Register XML (EO 14326) — India 9903.02.54 |
| 2025-08-27 12:01 a.m. EDT | Separate India additional-duty program begins (EO 14329) | Adds a separate +25% layer (9903.01.84) “in addition to” other duties | CBP CSMS #66027027 |
| 2025-09-08 | Annex II product exclusions updated | Annex II is an enumerated HTS list that can remove the reciprocal add-on | CBP CSMS #66151866 |
| 2026-02-07 12:01 a.m. EST | India additional-duty program withdrawn | CBP described withdrawal of the additional duties under 9903.01.84 | CBP CSMS #67702087 |
| 2026-02-24 12:00 a.m. | CBP ended collection of IEEPA duties | IEEPA add-ons stop for entries on/after this timestamp | CBP CSMS #67834313 |
| 2026-02-24 12:01 a.m. | Section 122 surcharge begins | New +10% default layer starts (with exemptions) | CBP CSMS #67844987 |
HTS / Chapter 99 Code Lookup (selected)
| Heading | What it did | Typical rate | Window (ET) | Notes | Source |
|---|---|---|---|---|---|
| 9903.01.25 | Reciprocal baseline | +10% | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Used during baseline and suspension periods | CBP CSMS #64680374, CBP CSMS #64701128 |
| 9903.01.55 | India reciprocal rate (one-day) | +26% | 2025-04-09 12:01 a.m. → 2025-04-09 11:59 p.m. | One-day window | CBP CSMS #64680374 |
| 9903.02.54 | India reciprocal (re-platformed) | +25% | 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | New heading series | Federal Register XML (EO 14326) — India 9903.02.54 |
| 9903.01.84 | India additional duty (EO 14329) | +25% | 2025-08-27 12:01 a.m. → 2026-02-07 12:01 a.m. | Separate IEEPA layer in addition to other duties | CBP CSMS #66027027, CBP CSMS #67702087 |
| 9903.01.28 | Reciprocal in-transit carveout | 0% reciprocal | 2025-04-05 12:01 a.m. → 2025-06-16 12:01 a.m. | Loaded before Apr 5; CBP later extended the end date | CBP CSMS #65201773 |
| 9903.01.32 | Annex II exclusion list | 0% reciprocal | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Enumerated HTS list | CBP CSMS #66151866 |
| 9903.01.33 | Section 232 goods exclusion | 0% reciprocal | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Steel/aluminum/vehicles/etc | CBP CSMS #64680374 |
| 9903.01.34 | >=20% U.S. content rule | partial | 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Requires line split per CBP | CBP CSMS #64680374 |
| 9903.02.01 | Reciprocal transshipment penalty | +40% | 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | CBP-determined evasion | CBP CSMS #65829726 |
| 9903.03.01 | Section 122 default | +10% | 2026-02-24 12:01 a.m. → 2026-07-24 12:01 a.m. | Applies to all countries unless exempt | CBP CSMS #67844987 |
Operational Notes (what matters for refunds)
- Two IEEPA layers can stack for India. CBP described the India additional duty (
9903.01.84) as “in addition to any other duties, fees, exactions, and charges.” (CBP CSMS #66027027) - Drawback is available for reciprocal tariffs. CBP states drawback is available for reciprocal tariff duties (and for Section 122). (CBP CSMS #64680374, CBP CSMS #67844987)
- IEEPA ended does not mean other duties ended. CBP notes the termination affected IEEPA duties only (Section 232/301 etc are separate). (CBP CSMS #67834313)
Related
Sources & Verification
- CBP CSMS #64680374 — Reciprocal tariff guidance (baseline + exceptions + April 9 rate table)
- CBP CSMS #64701128 — Suspension to 10% for most countries (effective Apr. 10, 2025)
- CBP CSMS #65201773 — Reciprocal in-transit end date extension (entered before June 16, 2025 at 12:01 a.m. EDT)
- CBP CSMS #65829726 — Aug 7 re-platforming + new 9903.02.* headings (incl. transshipment penalty + in-transit window)
- Federal Register XML (EO 14326) — India at 25% under 9903.02.54
- CBP CSMS #66027027 — Guidance: additional duties on imports from India (EO 14329) (effective Aug. 27, 2025)
- CBP CSMS #67702087 — Updated guidance: modifying additional duties on imports from India (effective Feb. 7, 2026)
- CBP CSMS #66151866 — Annex II product exclusions updated (effective Sep. 8, 2025)
- CBP CSMS #67834313 — Ending collection of IEEPA duties (effective Feb. 24, 2026)
- CBP CSMS #67844987 — Section 122 duties (effective Feb. 24, 2026 at 12:01 a.m. ET)
- White House — Section 122 exclusions list (Annex II)
- CBP CSMS #67845486 — De minimis remains suspended
Last verified: 2026-03-03
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Get StartedInformational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.