Ireland (EU) IEEPA Reciprocal Tariffs: Rates, Exemptions, Timeline, and Refund Notes
A lookup-first reference for Ireland (EU): reciprocal tariff rates over time (10% baseline, one-day EU 20% window, Aug 7 EU top-up-to-15% rules), major carveouts, key Chapter 99 headings, 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 (EU, incl. Ireland) | +20% on 2025-04-09 (9903.01.50) | CBP CSMS #64680374 |
| IEEPA carveouts (major) | 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 |
| Aug 7 EU rule (most important nuance) | Starting 2025-08-07 12:01 a.m. ET, EU goods moved to a two-path “top-up to 15%” structure: if the Column 1 duty rate is >=15%, reciprocal is 0%; if Column 1 is <15%, the sum of Column 1 + reciprocal = 15% | CBP CSMS #65829726 |
| Replacement duty filing (EU top-up) | For 9903.02.20 (Column 1 <15%), CBP described replacement duty reporting: report the 15% duty on 9903.02.20, and report 0 duty (plus line value) on the Chapter 1–97 HTS line | CBP CSMS #66319804 |
| 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 | 2026-03-05 | (internal) |
If you import products of Ireland, most “IEEPA tariff” lookups are actually EU-origin reciprocal tariffs (Ireland is enumerated as part of the EU list in CBP’s reciprocal guidance). The headline rule change is the Aug. 7, 2025 shift to EU-specific “top-up” logic, where the reciprocal add-on depends on your underlying Column 1 duty rate. (CBP CSMS #64680374, CBP CSMS #65829726)
Informational only — not legal advice.
Default Rate Ladder (10-second answer)
| Period (ET) | Typical additional duty outcome | What can change it | Primary source |
|---|---|---|---|
| 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: +20% (EU default) | 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 → 2026-02-24 12:00 a.m. ET | EU “top-up” structure (default varies) | If Column 1 >=15%, reciprocal is 0%; if Column 1 <15%, Column 1 + reciprocal = 15% | CBP CSMS #65829726 |
| On/after 2026-02-24 12:00 a.m. ET | IEEPA reciprocal add-on: 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 |
EU “Top-Up to 15%” (Aug 7 onward): what it means in practice
CBP described the EU rule as:
- If your EU-origin good’s Column 1 duty rate is equal to or greater than 15%, the reciprocal additional duty is 0% (file
9903.02.19). (CBP CSMS #65829726) - If the Column 1 duty rate is less than 15%, the sum of the Column 1 duty rate plus the reciprocal additional duty rate equals 15% (file
9903.02.20). (CBP CSMS #65829726)
Simple example (illustrative): if your base Column 1 duty rate is 2.5%, the reciprocal add-on would typically be 12.5% so the total becomes 15%.
Lookup Algorithm (how to get to the right Chapter 99 + rate)
- Identify the entry date/time (ET) for the line.
- Confirm the country of origin is Ireland (EU origin rules matter for the reciprocal program).
- Check whether the entry qualifies for an in-transit exception.
- Loaded before 2025-04-05 and entered before 2025-06-16 12:01 a.m. EDT (extended). (CBP CSMS #65201773)
- Loaded before 2025-08-07 and entered before 2025-10-05 12:01 a.m. EDT (Aug 7 transition). (CBP CSMS #65829726)
- Check whether the line qualifies for a reciprocal exception heading (Annex II, Section 232 goods, >=20% U.S. content rule). (CBP CSMS #64680374)
- Apply the reciprocal rate heading for the relevant period:
- Baseline/suspension:
9903.01.25(+10%). (CBP CSMS #64680374) - One-day EU rate:
9903.01.50(+20%) on 2025-04-09. (CBP CSMS #64680374) - EU Aug 7 top-up structure:
9903.02.19(0%) or9903.02.20(top-up to 15%) depending on the Column 1 rate. (CBP CSMS #65829726)
- Baseline/suspension:
- For entries within the Section 122 window, evaluate Section 122 headings (
9903.03.01–9903.03.11) and Annex II exclusions. (CBP CSMS #67844987)
Default Rule + Major Exceptions (fast lookup)
| Window (ET) | If your goods are… | Typical result | Chapter 99 heading(s) | Primary source |
|---|---|---|---|---|
| 2025-04-05 12:01 a.m. → 2025-04-08 11:59 p.m. | Product of Ireland (EU origin) | +10% | 9903.01.25 | CBP CSMS #64680374 |
| 2025-04-09 12:01 a.m. → 2025-04-09 11:59 p.m. | Product of Ireland (EU origin) | +20% | 9903.01.50 | CBP CSMS #64680374 |
| 2025-04-10 12:01 a.m. → 2025-08-06 11:59 p.m. | Product of Ireland (EU origin) | +10% | 9903.01.25 | CBP CSMS #64701128 |
| 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | EU origin; Column 1 rate >=15% | 0% reciprocal | 9903.02.19 | CBP CSMS #65829726 |
| 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | EU origin; Column 1 rate <15% | Top-up (Column 1 + reciprocal = 15%) | 9903.02.20 | CBP CSMS #65829726, CBP CSMS #66319804 |
| 2025-04-05 12:01 a.m. → 2025-06-16 12:01 a.m. | Loaded before Apr 5 and qualifies as in-transit | 0% reciprocal | 9903.01.28 | CBP CSMS #65201773 |
| 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Annex II exclusion list (enumerated HTS list) | 0% reciprocal | 9903.01.32 | CBP CSMS #66151866 |
| 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | Section 232 goods (steel/aluminum/derivatives/copper, etc.) | 0% reciprocal | 9903.01.33 | CBP CSMS #65829726 |
| 2025-04-05 12:01 a.m. → 2026-02-24 12:00 a.m. | >=20% U.S. content rule | Partial relief | 9903.01.34 | CBP CSMS #64680374 |
| 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | Transshipment to evade reciprocal duties (CBP determination) | +40% | 9903.02.01 | CBP CSMS #65829726 |
| 2026-02-24 12:01 a.m. → 2026-07-24 12:01 a.m. | Section 122 default | +10% | 9903.03.01 | CBP CSMS #67844987 |
Timeline (what changed, when)
| Date (ET) | What happened | Why it matters | Source |
|---|---|---|---|
| 2025-04-05 12:01 a.m. | Reciprocal tariffs begin | Baseline +10% default starts (9903.01.25) | CBP CSMS #64680374 |
| 2025-04-09 | EU one-day rate | Ireland is included in the EU list; EU default +20% for 2025-04-09 (9903.01.50) | CBP CSMS #64680374 |
| 2025-04-10 12:01 a.m. | Suspension to 10% for most countries | EU/Ireland returns to baseline +10% (9903.01.25) | CBP CSMS #64701128 |
| 2025-06-16 12:01 a.m. | Reciprocal in-transit end date extension closes | In-transit carveout is time-boxed; date matters in protests/refunds | CBP CSMS #65201773 |
| 2025-08-07 12:01 a.m. | Re-platforming to 9903.02.*; EU top-up logic begins | EU rates become dependent on Column 1 duty rate (9903.02.19/.20) | CBP CSMS #65829726 |
| 2025-09-08 12:01 a.m. | Annex II exclusion list updated | Which underlying HTS codes qualify for Annex II changed | CBP CSMS #66151866 |
| 2026-02-24 12:00 a.m. | IEEPA duties ended for new entries | Reciprocal layer ends for entries on/after this timestamp | CBP CSMS #67834313 |
| 2026-02-24 12:01 a.m. | Section 122 duties begin | New +10% default layer starts (with exemptions) | CBP CSMS #67844987 |
HTS / Chapter 99 Code Lookup (simplified)
| 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 + suspension | CBP CSMS #64680374 |
| 9903.01.50 | EU reciprocal (one-day) | +20% | 2025-04-09 12:01 a.m. → 2025-04-09 11:59 p.m. | Ireland is within CBP’s EU list | CBP CSMS #64680374 |
| 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; narrow eligibility | 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; updated Sep 8 | 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/derivatives/copper etc | CBP CSMS #65829726 |
| 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 |
| 9903.02.19 | EU reciprocal (Column 1 >=15%) | 0% reciprocal | 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | File when Column 1 rate >=15% | CBP CSMS #65829726 |
| 9903.02.20 | EU reciprocal (Column 1 <15%) | Top-up to 15% | 2025-08-07 12:01 a.m. → 2026-02-24 12:00 a.m. | Replacement duty guidance: report 15% on 9903.02.20 and 0 on the base line | CBP CSMS #65829726, CBP CSMS #66319804 |
| 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 unless exempt | CBP CSMS #67844987 |
Operational Notes (what matters for refunds)
- EU is the “country” object for reciprocal administration. CBP’s April 9 rate table treats EU member states (including Ireland) as an “EU” bucket for reciprocal rate headings. (CBP CSMS #64680374)
- Aug 7 EU logic depends on your base HTS duty rate. This can create line-by-line differences on the same entry if HTS duty rates differ. (CBP CSMS #65829726)
- Replacement duty reporting can change how the 7501 looks. For the EU “top-up” path (
9903.02.20), CBP described reporting the 15% duty on the Chapter 99 line and 0 duty (with line value) on the Chapter 1–97 line. (CBP CSMS #66319804) - Drawback is available for reciprocal tariffs. CBP stated 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 noted 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 EU list)
- 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 + EU top-up structure (9903.02.19 / 9903.02.20)
- CBP CSMS #66319804 — Updated entry filing guidance on replacement duties (incl. EU 9903.02.20)
- 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: 2026-03-05
Need help getting your documents?
Most importers don't have their customs records on hand. We'll guide you through requesting them from your carrier or broker.
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.