Thailand IEEPA Tariffs: What Importers Need to Know

Overview

Thailand is a major U.S. import corridor with a broad product mix (electronics, machinery, auto parts, rubber products, food products, and consumer goods). During the IEEPA reciprocal tariff program, Thailand-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 program window.

The reciprocal tariff program began on April 5, 2025 with a +10% baseline add-on for most countries. On April 9, 2025, Thailand moved to a country-specific reciprocal rate of +36% for one day only. On April 10, the country-specific rates were suspended, and Thailand 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. Thailand’s post-August default reciprocal rate became +19% 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 Thailand.

Informational only -- not legal advice.

What Changed: Rate Timeline

Exceptions and Carveouts

Not every Thailand-origin import was subject to the default 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 level.

What This Means for Your Refund

If you imported non-exempt goods from Thailand between April 5, 2025 and February 24, 2026, you may have paid an additional 10%, 36%, or 19% 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, 9903.01.65, or 9903.02.61.

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.