Singapore IEEPA Tariffs: What Importers Need to Know

Overview

Singapore is a major logistics and trading hub for Asia, with U.S. imports spanning refined products and chemicals, machinery, electronics, medical devices, and pharmaceuticals. Because Singapore also plays an outsized role in re-exports and regional supply chains, compliance teams often need to pay close attention to origin and transshipment documentation.

Under the IEEPA reciprocal tariff program, Singapore-origin goods generally remained on the baseline reciprocal rate. The program began on April 5, 2025 with a +10% add-on for most countries. On April 9, 2025, CBP applied one-day country-specific reciprocal rates to a list of 83 countries and territories — but Singapore was not on that list, so the default +10% treatment continued.

On August 7, 2025, a new executive order re-platformed reciprocal tariff headings for countries listed in its Annex I table. That order also stated that goods of trading partners not listed in Annex I would remain subject to a +10% reciprocal tariff under the original reciprocal program. Singapore was not listed in Annex I, so importers generally continued to see the baseline reciprocal treatment rather than a new country-specific heading.

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 Singapore.

Informational only -- not legal advice.

What Changed: Rate Timeline

Exceptions and Carveouts

Not every Singapore-origin import was subject to the reciprocal add-on. 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 level.

What This Means for Your Refund

If you imported non-exempt goods from Singapore between April 5, 2025 and February 24, 2026, you may have paid an additional 10% 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, check your customs documents for Chapter 99 codes like 9903.01.25 (baseline) and related exception 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.