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IEEPA tariff on goods of India over Russian oil imports (2025-2026)

India Russian-oil tariff (IEEPA)

EndedAug 27, 2025 to Feb 6, 2026

Court status

This tariff had already ended (Feb 7, 2026) when, 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); it wasn't one of the tariffs challenged there. Executive Order 14389 of the same day lists Executive Order 14329 among the orders whose IEEPA duties it ended. 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

A 25% tariff the President imposed under the International Emergency Economic Powers Act on goods of India from Aug 27, 2025, because India was importing Russian oil, on top of India's 25% reciprocal rate. Goods on the reciprocal tariff's exemption list and goods under Section 232 tariffs were exempt. Executive Order 14384 ended it for entries from 12:01 a.m. on Feb 7, 2026, and CBP confirmed that goods entered from then on aren't subject to it and that 9903.01.84-.89 are no longer in use (CSMS # 67702087), so Feb 6, 2026 was the last day it applied, two weeks before the Supreme Court held that IEEPA doesn't authorize tariffs.

Legal authority: International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.); Executive Order 14329 of August 6, 2025 (national emergency with respect to the Russian Federation). 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.

  • +25%Aug 27, 2025 to Feb 6, 2026
    Origin
    India
    Products
    All products
    Heading
    9903.01.84

How it combines with other duties

Charged on top of the base rate and other chapter 99 duties, including the reciprocal tariff, except where note 2(z) exempts the goods. Not charged on goods under Section 232 tariffs. 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 automatically (2)

  • Products on the reciprocal tariff's exemption list (note 2(z)(ii), which refers to note 2(v)(iii))Origin: IndiaCodes listed in U.S. note 2(v)(iii)(a) to chapter 99, subchapter III9903.01.86
  • Products in headings 8471, 8486, 8524, 8542, listed whole in note 2(v)(iii)(a)Origin: India9903.01.86

Exempt when another tariff applies instead (11)

Show all 11
  • Steel products under Section 232Origin: IndiaLegal text: products of iron or steel provided for in headings 9903.81.87 and 9903.81.889903.01.87
  • Steel derivative products under Section 232Origin: IndiaLegal text: derivative iron or steel products provided for in headings 9903.81.89, 9903.81.90, 9903.81.91, 9903.81.92 and 9903.81.939903.01.87
  • Aluminum products under Section 232Origin: IndiaLegal text: products of aluminum provided for in heading 9903.85.029903.01.87
  • Aluminum derivative products under Section 232Origin: IndiaLegal text: derivative aluminum products provided for in headings 9903.85.04, 9903.85.07, 9903.85.08 and 9903.85.099903.01.87
  • Cars and light trucks under Section 232Origin: IndiaLegal text: passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks provided for in headings 9903.94.01 and 9903.94.039903.01.87
  • Car and light-truck parts under Section 232Origin: IndiaLegal text: parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and parts of light trucks provided for in headings 9903.94.05 and 9903.94.079903.01.87
  • Semi-finished copper and copper derivatives under Section 232Origin: IndiaLegal text: semi-finished copper and intensive copper derivative products provided for in heading 9903.78.019903.01.87
  • Wood products under Section 232Origin: IndiaLegal text: wood products provided for in headings 9903.76.01, 9903.76.02 and 9903.76.039903.01.87
  • Medium and heavy trucks under Section 232Origin: IndiaLegal text: medium- and heavy-duty vehicles provided for in headings 9903.74.01, 9903.74.02 and 9903.74.039903.01.87
  • Medium and heavy truck parts under Section 232Origin: IndiaLegal text: medium- and heavy-duty vehicle parts provided for in headings 9903.74.08 and 9903.74.099903.01.87
  • Semiconductors under Section 232Origin: IndiaLegal text: semiconductor articles provided for in heading 9903.79.019903.01.87

Exempt when the goods match a description (1)

  • Informational materialsOrigin: IndiaLegal 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 feeds9903.01.89

Exempt for certain uses (1)

  • Donations to relieve human sufferingOrigin: IndiaLegal text: donations, by persons subject to the jurisdiction of the United States, such as food, clothing, and medicine, intended to be used to relieve human suffering9903.01.88

Goods already on their way (1)

  • Goods loaded before Aug 27, 2025 and entered before Sep 17, 2025Origin: IndiaLegal text: Articles the product of India that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time on August 27, 2025; and (2) are entered for consumption, or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on September 17, 20259903.01.85 · Aug 27, 2025 to Sep 16, 2025

What changed

Sources

  1. Executive Order 14329, Addressing Threats to the United States by the Government of the Russian Federation, 90 FR 38701, Aug 11, 2025
  2. CBP notice, Notice of Implementation of Additional Duties on Products of India Pursuant to the President's Executive Order 14329, Addressing Threats to the United States by the Government of the Russian Federation, 90 FR 41837, Aug 27, 2025
  3. Executive Order 14384, Modifying Duties To Address Threats to the United States by the Government of the Russian Federation, 91 FR 6501, Feb 11, 2026
  4. CBP, CSMS # 67702087, UPDATED GUIDANCE - Modifying Additional Duties on Imports from India, Feb 9, 2026
  5. Executive Order 14389, Ending Certain Tariff Actions, 91 FR 9437, Feb 25, 2026
  6. CBP, CSMS # 67834313, Ending Collection of International Emergency Economic Powers Act Duties, Feb 22, 2026
  7. 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
  8. 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)
  9. 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)
  10. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 2(z), marked terminated as of February 7, 2026
  11. HTS 2026 Revision 20, headings 9903.01.84 to 9903.01.89, marked terminated as of February 7, 2026

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

All IEEPA tariffs