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| India additional duty withdrawn | 0% for entries on/after 2026-02-07 12:01 a.m. EST (withdrawal of 9903.01.84) | CBP CSMS #67702087 |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 | 2026-05-07 | (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)
India is also a live agreement-watch corridor. White House materials published on February 6 and February 9, 2026 say the United States will remove the separate India +25% tariff and lower India’s reciprocal tariff from 25% to 18% as part of an interim agreement framework. The operative CBP bulletin we have confirms only the removal of the separate 9903.01.84 through 9903.01.89 headings effective February 7, 2026. As of May 7, 2026, this page has not verified later CBP implementation instructions for an 18% India filing rate. It keeps the operative CBP instructions for the historical IEEPA window and treats Section 122 as a separate post-ruling lane after CIT Slip Op. 26-47.
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 → May 7, 2026 ruling / current guidance | Section 122 add-on: +10% default per CBP implementation | Section 122 exemption headings (9903.03.02–9903.03.11); post-ruling guidance | 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% per CBP implementation | 2026-02-24 12:01 a.m. → May 7, 2026 ruling / current guidance | Applies unless exempt; post-ruling treatment depends on guidance | CBP CSMS #67844987 |
Operational Notes (what matters for refunds)
- CAPE Phase 1 is now the IEEPA refund workflow. CBP announced Phase 1 for eligible IEEPA refunds in ACE beginning April 20, 2026. Country-specific refund work still runs through entry records, importer-of-record status, liquidation timing, and duty-type separation. Section 122 (
9903.03.*) is separate: the May 7 CIT ruling invalidated Proclamation No. 11012 and entered importer-plaintiff-specific relief, but it did not make Section 122 lines eligible for IEEPA CAPE. (CBP CSMS #68315804, CIT Slip Op. 26-47) - 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
- White House — United States-India Joint Statement (Feb. 6, 2026)
- White House — Fact Sheet: The United States and India Announce Historic Trade Deal (Feb. 9, 2026)
- CBP declaration -- Atmus Filtration, Inc. v. United States, Court No. 26-01259 (Mar. 19, 2026)
- CIT order -- Atmus Filtration, Inc. v. United States, Court No. 26-01259 (Mar. 20, 2026)
- Current Week's Disposition Sheet of U.S. Court of International Trade Cases (created Apr. 10, 2026)
Last verified: 2026-05-07
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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.