Israel IEEPA Tariffs: What Importers Need to Know
How IEEPA reciprocal tariffs affected imports from Israel, who qualifies for a refund, and what to do next. Covers rate changes, carveouts, and Chapter 99 codes.
Quick Answer
| Metric | Value |
|---|---|
| IEEPA tariff rate | +10% baseline, one-day +17% spike, then +15% |
| Collection window | Apr 5, 2025 -- Feb 24, 2026 |
| Major carveouts | Annex II products, Section 232 goods, in-transit |
| Aug 7 change | New heading 9903.02.29 becomes the default for Israel-origin goods |
| Current status | Section 122 (+10%) replaced IEEPA |
Overview
Israel is a significant U.S. import corridor across industrial inputs, chemicals, electronics, medical devices, and other high-value goods. During the IEEPA reciprocal tariff program, Israel-origin goods experienced both a one-day rate spike and a later re-platforming change that set a new default rate for the rest of the collection window.
The reciprocal tariff program began on April 5, 2025 with a +10% baseline add-on for most countries. On April 9, 2025, Israel moved to a country-specific reciprocal rate of +17% for one day only. On April 10, the country-specific rates were suspended, and Israel reverted back to the +10% baseline.
On August 7, 2025, CBP re-platformed the reciprocal tariff program to new Chapter 99 headings for countries listed in the July 31, 2025 order. Israel’s post-August default reciprocal rate became +15% under a new heading, while major exceptions (Annex II exclusions, Section 232 goods, U.S. content, and in-transit windows) continued to apply.
The IEEPA reciprocal tariff ended on February 24, 2026, following the Supreme Court’s ruling in Learning Resources v. Trump. On the same day, a temporary Section 122 import surcharge of +10% took effect for most countries, including Israel.
Informational only -- not legal advice.
What Changed: Rate Timeline
| Date | What happened | Additional duty |
|---|---|---|
| Apr 5, 2025 | Reciprocal tariffs begin (baseline) | +10% |
| Apr 9, 2025 | Israel country-specific reciprocal rate takes effect | +17% (one day only) |
| Apr 10, 2025 | Country-specific rates suspended back to baseline | +10% |
| Aug 7, 2025 | Re-platformed under new headings; Israel rate set | +15% |
| Feb 24, 2026 | IEEPA revoked following Supreme Court ruling | 0% (IEEPA layer ends) |
| Feb 24, 2026 | Section 122 surcharge begins | +10% |
Exceptions and Carveouts
Not every Israel-origin import was subject to the default reciprocal rate. The following exceptions applied during the IEEPA collection window.
| Exception | Who qualifies | Effect |
|---|---|---|
| Annex II exclusion list | Products on the enumerated HTS exclusion list | Exempt from reciprocal tariff |
| Section 232 goods | Steel, aluminum, vehicles, semiconductors, copper, and related products | Exempt from reciprocal tariff |
| In-transit goods | Time-limited windows for goods loaded before program changes | Exempt or reduced rate (depends on window) |
| >=20% U.S. content | Products with at least 20% U.S.-origin content | Partial relief (content-based reduction) |
| Civil aircraft | Civil aircraft and related parts | Exempt under Section 122 |
If your goods qualified under one of these exceptions, the IEEPA surcharge either did not apply or applied at a reduced level.
What This Means for Your Refund
If you imported non-exempt goods from Israel between April 5, 2025 and February 24, 2026, you may have paid an additional 10%, 17%, or 15% in IEEPA reciprocal 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 Prior Disclosure or Post-Summary Correction (PSC)
- Liquidated entries typically require a Form 19 protest, which must be filed within 180 days of liquidation
If you are unsure whether your entries qualify, the fastest way to find out is to check your customs documents for Chapter 99 codes like 9903.01.25, 9903.01.48, or 9903.02.29.
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 StartedChapter 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.
| Code | Description | Rate | Window |
|---|---|---|---|
9903.01.25 | Reciprocal baseline | +10% | Apr 5, 2025 -- Feb 24, 2026 |
9903.01.48 | Israel reciprocal (one-day) | +17% | Apr 9, 2025 only |
9903.02.29 | Israel reciprocal (re-platformed) | +15% | Aug 7, 2025 -- Feb 24, 2026 |
9903.01.28 | In-transit carveout | 0% | Apr 5 -- Jun 16, 2025 |
9903.01.32 | Annex II exclusion list | 0% | Apr 5, 2025 -- Feb 24, 2026 |
9903.02.01 | Transshipment penalty | +40% | Aug 7, 2025 -- Feb 24, 2026 |
9903.03.01 | Section 122 default | +10% | Feb 24, 2026 -- Jul 24, 2026 |
Related
Sources & Verification
- CBP CSMS #64680374 -- Reciprocal tariff guidance (baseline, exceptions, and April 9 rate table incl. Israel 9903.01.48)
- CBP CSMS #65829726 -- Aug 7 re-platforming and new reciprocal headings
- White House Annex II (EO 14326) -- Israel at 15% under 9903.02.29
- CBP CSMS #67834313 -- Ending collection of IEEPA duties (Feb 24, 2026)
- CBP CSMS #67844987 -- Section 122 duties (Feb 24, 2026)
Last verified: 2026-03-03
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.