CORRECTED: The EU, Japan, South Korea, Taiwan, India and Vietnam Rates Were Terminated, Not Taking Effect

UPDATE (August 2026 correction): this entry was wrong when published and is retained for the record. Primary-source verification established that the six country rates were not a distinct instrument and did not take effect on March 1, 2026. They were country lines inside the reciprocal tariff imposed by Executive Order 14257, enumerated in HTSUS Chapter 99 U.S. note 2(v)(i) alongside the universal reciprocal baseline, and Executive Order 14389 (91 FR 9437) terminated that tariff on February 20, 2026 — nine days BEFORE the date this entry gives as their effective date, and four days before Section 122 was invoked. They have not been collected since, and CBP published a refund worksheet at 91 FR 42207 on July 8, 2026. What these six economies pay today is MFN plus the forced-labor Section 301 duty: EU and Taiwan 10% (conditional, net of MFN), Japan and South Korea 12.5% (conditional), India 10% (flat), Vietnam 12.5% (flat). AS PUBLISHED (2026-03-27, superseded): the deals were originally negotiated under IEEPA authority, but that authority was struck down Feb 20, 2026. The administration has maintained these de facto rates without formal reimplementation under Section 122.

US importers sourcing from the EU, Japan, South Korea, Taiwan, India, and Vietnam. Any entry filed under one of the terminated reciprocal headings may be eligible for refund under CBP's worksheet at 91 FR 42207. Importers from India now face a flat 10% forced-labor Section 301 duty and from Vietnam a flat 12.5%, added to MFN; the EU, Japan, South Korea and Taiwan are on the conditional tier, where the duty is computed net of MFN.

CORRECTED: The EU, Japan, South Korea, Taiwan, India and Vietnam Rates Were Terminated, Not Taking Effect (effective 2026-03-01). UPDATE (August 2026 correction): this entry was wrong when published and is retained for the record. The country-specific rates widely reported as bilateral trade deals were the primary mechanism for differentiated tariff treatment during the pre-February 2026 period. They were not a separate instrument. They were country lines inside the reciprocal tariff imposed by Executive Order 14257, enumerated in HTSUS Chapter 99 alongside the universal reciprocal baseline. Executive Order 14389, "Ending Certain Tariff Actions" (91 FR 9437), provided on February 20, 2026 that the additional duties imposed under IEEPA in Executive Order 14257, as amended, are no longer in effect and are no longer to be collected — so those rates ended rather than becoming legally uncertain, and CBP has published a refund worksheet for duties collected under the terminated headings (91 FR 42207). The Section 122 proclamation four days later set a single uniform rate rather than differential country rates, and Section 122 itself lapsed to 0% on July 24, 2026. India and Vietnam, which had carried the highest of those country rates, therefore pay MFN plus the forced-labor Section 301 duty today — 10% and 12.5% respectively — the same structure as every other covered economy. USMCA partners Canada and Mexico remain the most significant exception: USMCA-qualifying goods enter the US at 0%, bypassing every layer except Section 338. The trade policy trend still favors USMCA-qualifying supply chains, but the gap to other origins narrowed sharply when the reciprocal country rates were terminated.

Importers who paid one of the terminated reciprocal country rates should ask their customs broker about refund eligibility rather than about current rates: those duties stopped being collected on February 20, 2026 and CBP has published a refund worksheet (91 FR 42207). One trap to check for is that the HTSUS still prints the terminated headings, because the implementing Federal Register notice required to amend the schedule has not issued — a heading in Chapter 99 is not evidence a duty is live. The most reliable tariff reduction strategy remains USMCA qualification for Canadian and Mexican-origin goods, which provides statutory 0% rates. For countries without bilateral deals — such as Australia, New Zealand, and most of Africa — Section 122 itself lapsed to 0% on July 24, 2026, so the operative rate today is the forced-labor Section 301 duty (10% or 12.5%, if the country is on the roughly 60-economy covered list) or 0% otherwise, unless a Section 232 exemption governs instead.

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