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IEEPA drug-trafficking tariffs on Canada, Mexico and China (2025-2026)

Fentanyl tariff (IEEPA)

Struck downFeb 4, 2025 to Feb 23, 2026

Court status

On Feb 20, 2026 the Supreme Court held that the International Emergency Economic Powers Act does not authorize the President to impose tariffs (Learning Resources, Inc. v. Trump, 607 U.S. 229), in cases that challenged these tariffs and the reciprocal tariffs, and affirmed the Federal Circuit's judgment in V.O.S. Selections. The same day Executive Order 14389 ordered every IEEPA tariff ended; CBP later described the order as issued in light of that decision. The Court of International Trade has since noted CBP's work on refunding duties collected under IEEPA (Slip Op. 26-47, footnote 40).

A court ruling doesn't change your duty until CBP changes what it collects.

What it is

Tariffs the President imposed under the International Emergency Economic Powers Act over the flow of fentanyl and other illicit drugs: on goods of China and Hong Kong, 10% from Feb 4, 2025, 20% from Mar 4, 2025 and 10% again from Nov 10, 2025; on goods of Mexico, 25% from Mar 4, 2025; on goods of Canada, 25% from Mar 4, 2025 and 35% from Aug 1, 2025. USMCA goods of Canada and Mexico entered free were exempt from Mar 7, 2025, and Canadian energy and potash and Mexican potash paid 10%. On Feb 20, 2026 the Supreme Court held that IEEPA doesn't authorize tariffs. Executive Order 14389 of Feb 20, 2026 ended them and told agencies to stop collecting them as soon as practicable; CBP stopped collecting them for goods entered from 12:00 a.m. on Feb 24, 2026 (CSMS # 67834313), so Feb 23, 2026 was the last day they applied.

Legal authority: International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.); Executive Orders 14193 (Canada), 14194 (Mexico) and 14195 (China), as amended. The International Emergency Economic Powers Act (IEEPA) lets the President regulate imports during a declared national emergency.

Check a product

Rates

"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.

  • +35%Aug 1, 2025 to Feb 23, 2026
    Origin
    Canada
    Products
    All products
    Heading
    9903.01.10
  • +25%Mar 4, 2025 to Feb 23, 2026
    Origin
    Mexico
    Products
    All products
    Heading
    9903.01.01
  • +25%Mar 4, 2025 to Jul 31, 2025
    Origin
    Canada
    Products
    All products
    Heading
    9903.01.10
  • +20%Mar 4, 2025 to Nov 9, 2025
    Origin
    China, Hong Kong
    Products
    All products
    Heading
    9903.01.24
  • +10%Feb 4, 2025 to Mar 3, 2025
    Origin
    China, Hong Kong
    Products
    All products
    Heading
    9903.01.20
  • +10%Nov 10, 2025 to Feb 23, 2026
    Origin
    China, Hong Kong
    Products
    All products
    Heading
    9903.01.24

How it combines with other duties

Charged on top of the base rate (U.S. note 2(a), (j), (s) and (u): the goods also pay the general rates). Goods eligible for trade-agreement rates still paid it, except USMCA goods of Canada and Mexico entered free from Mar 7, 2025. Goods properly entered under chapter 98 were exempt, except under 9802.00.40, .50, .60 and 9802.00.80: for the first three it applied to "the value of repairs, alterations, or processing performed (in Mexico)", and for 9802.00.80 to "the value of the article assembled abroad (in Mexico), less the cost or value of such products of the United States" (U.S. note 2(a); notes 2(j), (s) and (u) read the same with "(in Canada)" and "(in China and Hong Kong)"). Antidumping and countervailing duties still applied.

Exemptions

Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.

Exempt when another tariff applies instead (2)

  • Wood products under Section 232 (Mexico)Origin: MexicoLegal text: products described in headings 9903.01.02, 9903.01.03, 9903.01.04, 9903.01.05, 9903.76.01, 9903.76.02 or 9903.76.03
  • Wood products under Section 232 (Canada)Origin: CanadaLegal text: products described in headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, 9903.01.15, 9903.01.16, 9903.76.01, 9903.76.02 and 9903.76.03

Exempt when claimed under a trade agreement (2)

  • Mexico, USMCA goods entered freeOrigin: MexicoLegal text: Articles that are entered free of duty under the terms of general note 11 to the HTSUS, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTS, as related to the USMCA9903.01.04 · Since Mar 7, 2025
  • Canada, USMCA goods entered freeOrigin: CanadaLegal text: Articles that are entered free of duty under the terms of general note 11 to the HTSUS, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTS, as related to the USMCA9903.01.14 · Since Mar 7, 2025

Exempt when the goods match a description (3)

  • Informational materials (Mexico)Origin: MexicoLegal text: informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds9903.01.03
  • Informational materials (Canada)Origin: CanadaLegal text: informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds9903.01.12
  • Informational materials (China and Hong Kong)Origin: China, Hong KongLegal text: informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds9903.01.22

Exempt for certain uses (3)

  • Donations to relieve human suffering (Mexico)Origin: MexicoLegal text: donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering9903.01.02
  • Donations to relieve human suffering (Canada)Origin: CanadaLegal text: donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering9903.01.11
  • Donations to relieve human suffering (China and Hong Kong)Origin: China, Hong KongLegal text: donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering9903.01.21

Goods already on their way (1)

  • Goods loaded before Feb 1, 2025 and entered Feb 4 to Mar 6, 2025 (China and Hong Kong)Origin: China, Hong KongLegal text: Except for products described in headings 9903.01.21 and 9903.01.22, and other than products for personal use included in accompanied baggage of persons arriving in the United States, articles the product of China and Hong Kong that: (1) were loaded onto a vessel at the port of loading, or in transit on the final mode of transport prior to entry into the United States, before 12:01 a.m. eastern standard time on February 1, 2025; and (2) are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 4, 2025, and before 12:01 a.m. eastern standard time on March 7, 2025.9903.01.23 · Feb 4, 2025 to Mar 6, 2025

What changed

Sources

  1. Executive Order 14193, Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border, 90 FR 9113, Feb 7, 2025
  2. Executive Order 14194, Imposing Duties To Address the Situation at Our Southern Border, 90 FR 9117, Feb 7, 2025
  3. Executive Order 14195, Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China, 90 FR 9121, Feb 7, 2025
  4. Executive Order 14197, Progress on the Situation at Our Northern Border, 90 FR 9183, Feb 10, 2025
  5. Executive Order 14198, Progress on the Situation at Our Southern Border, 90 FR 9185, Feb 10, 2025
  6. Executive Order 14228, Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China, 90 FR 11463, Mar 7, 2025
  7. Executive Order 14231, Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border, 90 FR 11785, Mar 11, 2025
  8. Executive Order 14232, Amendment to Duties To Address the Flow of Illicit Drugs Across Our Southern Border, 90 FR 11787, Mar 11, 2025
  9. Executive Order 14325, Amendment to Duties To Address the Flow of Illicit Drugs Across Our Northern Border, 90 FR 37957, Aug 6, 2025
  10. Executive Order 14357, Modifying Duties Addressing the Synthetic Opioid Supply Chain in the People's Republic of China, 90 FR 50725, Nov 7, 2025
  11. CBP notice, Implementation of Additional Duties on Products of the People's Republic of China Pursuant to the President's February 1, 2025 Executive Order Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China, 90 FR 9038, Feb 5, 2025
  12. CBP notice, Notice of Implementation of Additional Duties on Products of Canada Pursuant to the President's Executive Order 14193, Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border, 90 FR 11423, Mar 6, 2025
  13. CBP notice, Notice of Implementation of Additional Duties on Products of Mexico Pursuant to the President's Executive Order 14194, Imposing Duties To Address the Situation at Our Southern Border, 90 FR 11429, Mar 6, 2025
  14. CBP notice, Further Amended Notice of Implementation of Additional Duties on Products of the People's Republic of China Pursuant to the President's Executive Order 14195, Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China, 90 FR 11426, Mar 6, 2025
  15. Executive Order 14389, Ending Certain Tariff Actions, 91 FR 9437, Feb 25, 2026
  16. CBP, CSMS # 67834313, Ending Collection of International Emergency Economic Powers Act Duties, Feb 22, 2026
  17. CBP final rule (explains Executive Order 14389 and Learning Resources), Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network, 91 FR 37789, Jun 24, 2026
  18. Supreme Court of the United States, Learning Resources, Inc. v. Trump, No. 24-1287, together with Trump v. V.O.S. Selections, Inc., No. 25-250, 607 U.S. 229, decided Feb 20, 2026 (preliminary print; syllabus pp. 229-230, opinion p. 255)
  19. Court of International Trade, Oregon v. United States; Burlap and Barrel, Inc. v. United States, Slip Op. 26-47, May 7, 2026 (footnote 40, on CBP's refunds of IEEPA duties)
  20. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 2(a)-(c), (j)-(m) and (s)-(u)
  21. HTS 2026 Revision 20, headings 9903.01.01 to 9903.01.24

Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.

All IEEPA tariffs