The International Emergency Economic Powers Act (IEEPA) allows the U.S. government to impose trade restrictions in response to national emergencies. U.S. Customs and Border Protection (CBP) enforces these restrictions, often through additional tariffs on imports.
This guide breaks down the latest IEEPA-related updates from CBP and explains how they affect U.S. importers and foreign exporters.
📘 What Is IEEPA?
The International Emergency Economic Powers Act (IEEPA) is a federal law that gives the U.S. President authority to regulate trade when responding to a national emergency involving foreign threats. It’s frequently used to impose sanctions or restrictions on goods coming from specific countries or entities.
CBP enforces these rules at the border, and they apply even when goods are legally shipped from a third country if the content or value is traced to a restricted source.
🚢 When Do IEEPA Tariffs Apply?
IEEPA tariffs are triggered by Executive Orders tied to national security or foreign policy. These tariffs often apply in the following cases:
- Imports from a country named in a national emergency declaration.
- Goods produced by or involving restricted entities.
- Items that combine U.S. and foreign content subject to restrictions.
CBP published a 2025 factsheet outlining which commodities and tariff codes are affected under new enforcement rules.
🧾 What Kinds of Exemptions Exist?
CBP recognizes a few narrow exemptions to IEEPA-related tariffs. These include:
- Informational materials like books, films, or artwork (typically under HTS code 9808.00.10).
- U.S.-origin goods that include less than 80% non-U.S. content (tariffs apply only to the non-U.S. portion).
- Goods already in transit—but only if they left port before the effective date of the Executive Order and were clearly documented.
Importers must provide specific evidence to support any exemption claim. These are assessed on a case-by-case basis by CBP.
📦 How Is U.S. Content Measured?
CBP determines U.S. content strictly based on physical inputs—like parts, components, or raw materials. Elements such as research, development, or IP rights are not included in the calculation.
If an item includes a mix of U.S. and non-U.S. content, importers must declare both parts separately and apply tariffs only to the non-U.S. portion.
📋 What Documents Should Importers Prepare?
Although IEEPA doesn’t impose a specific document submission requirement at entry, CBP may request additional paperwork if a product is flagged. You should be prepared to show:
- Commercial invoices detailing country of origin.
- End-use statements or buyer declarations.
- Contracts or purchase orders confirming supply chain traceability.
Keeping organized, audit-ready records is essential in case CBP questions a shipment.
⚠️ Can Shipments Be Seized Under IEEPA?
Yes. If CBP believes a shipment violates an IEEPA restriction, it can:
- Detain the shipment
- Issue a seizure notice
- Initiate forfeiture proceedings
Even goods covered under an OFAC license may be detained if CBP suspects an enforcement issue. Importers must act quickly and submit a petition or evidence to contest the seizure.
✅ What Should Importers and Exporters Do?
To reduce risk and delays, importers and exporters should:
- Screen suppliers and manufacturers—especially for links to restricted countries or entities.
- Track Executive Orders and tariff code updates affecting their products.
- Ensure brokers understand the classification and exemption rules.
- Keep accurate documentation to respond to CBP inquiries immediately.
📎 Where to Learn More
To stay updated:
- Visit the CBP IEEPA FAQ
- Read the CBP Tariff Requirements Factsheet
- Monitor OFAC and White House Executive Orders tied to trade sanctions
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