Japan IEEPA Tariffs: What Importers Need to Know

Overview

Japan is one of the five largest U.S. trading partners, with roughly $230--250 billion in bilateral goods trade in 2024. The most heavily traded categories include vehicles and auto parts, machinery, semiconductors and electronics, optical and medical instruments, and chemicals. Because of the breadth and value of these imports, the IEEPA tariffs affected a wide range of U.S. companies sourcing from Japan.

Starting April 5, 2025, the federal government imposed an additional 10% duty on Japan-origin imports under the reciprocal tariff program authorized by the International Emergency Economic Powers Act. On April 9, the rate briefly spiked to 24% before reverting to 10% the next day. This surcharge was layered on top of existing Column 1 duties, meaning importers paid their normal tariff rate plus the IEEPA add-on.

Japan's tariff trajectory diverged from most other countries on August 7, 2025, when the reciprocal program re-platformed and a bilateral U.S.--Japan trade agreement took effect. Under the agreement, Japan's reciprocal add-on became Column 1-dependent: if an item's Column 1 rate was already 15% or higher, the reciprocal surcharge dropped to zero; if the Column 1 rate was below 15%, the reciprocal surcharge topped up the total to 15%. This structure -- similar to the EU arrangement -- meant the effective IEEPA cost varied by product. The agreement also included separate treatment for automobiles and auto parts under deal-specific Section 232 headings.

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 Japan. For importers who paid IEEPA duties on non-exempt goods between April 5, 2025 and February 24, 2026, 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 Japan-origin import was subject to the full reciprocal rate. The following exceptions applied during the IEEPA 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 Column 1-dependent structure after August 7 means the refund amount varies by HTS code.

What This Means for Your Refund

If you imported non-exempt goods from Japan 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 Prior Disclosure or 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. Japan entries can involve both 9903.01.* and the later 9903.02.* top-up headings.

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.