CBP Ends IEEPA Duty Collections effective 12:00 a.m. ET on February 24, 2026, following the February 20 Executive Order titled “Ending Certain Tariff Actions.”

U.S. Customs and Border Protection (CBP) issued formal guidance confirming that duties imposed under the International Emergency Economic Powers Act (IEEPA) will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption on or after that time.

What the End of IEEPA Duty Collections Means

As of 12:00 a.m. ET on February 24, 2026, the following IEEPA-based tariff actions are terminated:

  • Executive Order 14193 (Northern Border Duties)

  • Executive Order 14194 (Southern Border Duties)

  • Executive Order 14195 (Synthetic Opioid Supply Chain – China)

  • Executive Order 14245 (Venezuelan Oil Tariffs)

  • Executive Order 14257 (Reciprocal Tariffs Framework)

  • Executive Order 14323 (Brazil-Related Tariffs)

  • Executive Order 14329 (Russian Federation Tariffs)

All modifications and amendments to these orders are also discontinued.

In addition, CBP confirmed that all HTSUS numbers associated with IEEPA tariffs will be made inactive in ACE as of February 24.

What Duties Remain in Effect?

Although CBP Ends IEEPA Duty Collections, other trade remedies remain fully in force.

Specifically:

  • Section 232 tariffs (national security tariffs) remain in effect

  • Section 301 tariffs (unfair trade practice tariffs) remain in effect

  • Other applicable duties continue unchanged

Therefore, importers should not assume that all tariff exposure has ended.

Section 122 Tariffs Now Replace IEEPA Duties

In response to the Supreme Court decision invalidating IEEPA tariffs, President Trump issued a proclamation imposing a temporary duty under Section 122 of the Trade Act of 1974.

Key Details:

  • 10% ad valorem duty

  • Applies for 150 days

  • Effective 12:01 a.m. ET on February 24, 2026

Section 122 allows the President to temporarily raise tariffs to address trade imbalances. However, it is limited in duration unless extended by Congress.

As a result, the transition from IEEPA tariffs to Section 122 duties may leave only a short window of tariff change for certain imports.

Operational Considerations for Importers

With CBP Ends IEEPA Duty Collections, businesses should:

  • Review entries filed before and after February 24

  • Monitor ACE updates for inactive tariff codes

  • Confirm applicability of Section 122 duties

  • Watch for additional CBP CSMS guidance

Broader Trade Policy Context

The discontinuation of IEEPA tariffs follows the Supreme Court ruling that IEEPA does not authorize presidential tariff-setting authority.

However, the administration has moved quickly to utilize alternative statutory authority. Consequently, while IEEPA duties are ending, overall tariff exposure remains a dynamic issue.

Frequently Asked Questions

When did CBP end IEEPA duty collections?

IEEPA duties ended at 12:00 a.m. ET on February 24, 2026.

Are all tariffs eliminated?

No. Section 232 and Section 301 tariffs remain in effect.

What replaced IEEPA tariffs?

A temporary 10% duty under Section 122 of the Trade Act of 1974.

How long will the Section 122 duty last?

The duty is set for 150 days unless extended by Congress.