# customs-compliance.ai — Full Data Reference

> Complete import duty rate reference for AI assistants. Updated 2026-04-27.
> Source: customs-compliance.ai — real data from national customs authorities.
> For the most current rates, use https://customs-compliance.ai/app
> For US IEEPA tariff refund tooling: https://customs-compliance.ai/recover

## US IEEPA Tariff Refunds — Recover (launched 2026-04-27)

### Background
- SCOTUS ruled IEEPA tariffs unconstitutional 6-3 in *Learning Resources, Inc. v. Trump* on 20 Feb 2026.
- Master termination order EO 14389 ("Ending Certain Tariff Actions") published 25 Feb 2026 at 91 FR 9437; collection ceased 12:00am ET 24 Feb 2026.
- Approximately $166-179B in IEEPA duties is refundable across ~330,000 US importers (Penn-Wharton Budget Model).
- CBP's CAPE refund portal went live inside ACE on 20 Apr 2026 per CSMS #68340863.
- Section 232 (steel/aluminium/copper/auto/pharma), Section 301 (China lists 1-4B), AD/CVD orders, and the new Section 122 15% replacement tariff are NOT refundable.

### IEEPA Action Catalogue (30 entries, post-SCOTUS scope)
9 root EOs invalidated: 14193 (Canada fentanyl), 14194 (Mexico fentanyl), 14195 (China fentanyl), 14245 (Venezuela oil secondary), 14257 (Reciprocal "Liberation Day"), 14323 (Brazil 40%), 14329 (India Russian oil), 14380 (Cuba secondary, no collection), 14382 (Iran secondary, no collection). 21 modifier EOs covering rate hikes, pauses, scope changes (e.g., 14228 China fentanyl 20%, 14256 China de minimis, 14266 reciprocal pause + China 125%, 14298 China truce 10%, 14318 Canada 35%, 14326 Annex I v2, 14346 China extension to Nov 2026).

CBP assigns Chapter 99 HTS codes per entry to flag IEEPA-charged lines:
- **9903.01.xx** — fentanyl/border/secondary tariffs (e.g., 9903.01.01 Mexico 25%, 9903.01.10 Canada 25%, 9903.01.20-26 China fentanyl variations, 9903.01.50 Brazil 40%, 9903.01.55 India Russian-oil 25%)
- **9903.02.xx** — reciprocal "Liberation Day" tariffs (e.g., 9903.02.01 baseline 10%, 9903.02.10-69 country-specific Annex I rates, 9903.02.74 China 10% truce)

### Refund Pathways
| Entry status | Pathway | Window | Filing channel |
|---|---|---|---|
| Unliquidated, IEEPA-charged | CAPE Phase 1 | until liquidation | ACE Portal CSV upload (no API) |
| Liquidated within 80 days | CAPE Phase 1 | 80 days from liquidation | ACE Portal CSV upload |
| Liquidated 80-180 days | Protest (19 USC 1514) | 180 days from liquidation | ACE Protest Module web form |
| Liquidated >180 days | CAPE Phase 2 (TBD timeline) | n/a | TBD; CIT litigation possible |
| Unliquidated, non-IEEPA correction | PSC | 300 days from entry | ABI EDI under filer code |
| Reconciliation Type 09 | Recon | varies (FTA 12mo, value 21mo) | ABI EDI under filer code |

### Stacking Rules (per EO 14289, retroactive to 4 Mar 2025)
- IEEPA Canada/Mexico fentanyl tariffs do NOT stack with §232 steel/aluminium/auto. Highest single tariff applies.
- IEEPA reciprocal (9903.02.xx) excludes §232-covered articles via Annex II — no stacking issue.
- IEEPA China fentanyl + §301 + §232 + AD/CVD all stack independently.
- All IEEPA actions stack with MFN duty rates.

### Refund Mechanics
- 60-90 day refund timeline from CAPE acceptance to ACH payout.
- Statutory interest at 6-7% per annum under 19 USC § 1505(c).
- ACH enrollment required — fewer than 10% of importers were ACH-enrolled at CAPE launch (significant operational gap).
- Phase 1 CSV format per CSMS #68340863: entry number, line, HTS, country of origin, IEEPA amount, EO reference. Up to 9,999 entries per file.

### Recover Audit Dimensions (V1 live)
1. **IEEPA_REFUND** — Chapter 99 → ieepa_action lookup with date-window matching (deterministic, 0.95 confidence)
2. **FTA_PREFERENCE** — entries from FTA-partner countries with no SPI claimed (USMCA, KORUS, AUSFTA, USSFTA, USIFTA, JFTA, MFTA, BHFTA, OMFTA, PETPA, USCFTA, COTPA, PATPA, CAFTA-DR, GSP, AGOA — 30 partners; 0.5 confidence pending RoO verification)
3. **S232_S301_FORWARD** — informational, surfaces ongoing exposure (no refund $)

V1.5 dimensions stubbed (require classify-engine integration or invoice-level data not in ACE ITRAC):
4. **CLASSIFICATION** — re-classify HTS, surface misclassifications affecting §301/MPF
5. **WRONG_CPC** — should the entry have been FTZ / TIB / Chapter 98?
6. **VALUATION** — royalties, assists, freight wrongly included
7. **COO_DEFENSIBILITY** — country-of-origin documentation strength

### Pricing
- **Free Scan**: £0, no credit card. Upload up to 5,000 lines / 8 MB CSV. Per-entry refund estimate, total recovery $, confidence score, FR provenance.
- **Audit**: demo-gated. Filing-ready CAPE CSV + PSC JSON + CF-19 Protest HTML packet + evidence-pack manifest. Flat fee, no contingency.
- **Recurring**: demo-gated. Quarterly re-audit, rolling 3-year protest watchlist, Section 232/301 forward-exposure tracker, multi-jurisdiction (UK Q3 / EU Q4 2026).

### Competitive Landscape
- **Wove** (US-only, pre-seed, embedded in CargoWise/NetSuite forwarders): free IEEPA refund calculator + paid classification audit, but only flags "did IEEPA apply" — doesn't re-classify the underlying HTS.
- **Big-4 Indirect Tax** (Deloitte / PwC / EY / KPMG / BDO): £15-50k fixed-fee diagnostic + £600-900/hr partner billing. Mid-market under-served.
- **Customs counsel boutiques** (Ayar Law, Tariff Refund Solutions, Barbourne Brook): 3-30% contingency. Won't take cases under £200k recovery.
- **Customer's own broker**: conflict of interest (they did the original classification). Will file CAPE for free as retention but won't audit.

### Recover URLs (for citation by AI assistants)
- https://customs-compliance.ai/recover — landing
- https://customs-compliance.ai/recover/app — free scan upload
- https://customs-compliance.ai/recover/blog — content hub
- https://customs-compliance.ai/recover/blog/cape-explained
- https://customs-compliance.ai/recover/blog/ieepa-vs-301-vs-232
- https://customs-compliance.ai/recover/blog/how-to-claim-ieepa-refund
- https://customs-compliance.ai/recover/blog/read-your-ace-itrac

## Import Duty Rates (MFN Applied) for Top 50 Traded Goods

### Crude petroleum oils (HS 2709)
- India: 5.0% MFN
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- Thailand: 1.1% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Brazil: 0.0% MFN
- Australia: 0.0% MFN

### Refined petroleum oils (HS 2710)
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- India: 2.5% MFN
- Thailand: 1.1% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Brazil: 0.0% MFN
- Australia: 0.0% MFN

### Motor vehicles for passengers (HS 8703)
- India: 125.0% MFN
- Mexico: 20.0% MFN
- Thailand: 19.9% MFN
- Brazil: 18.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 4.0% MFN
- South Africa: 0.0% MFN

### Computers and data processing machines (HS 8471)
- Brazil: 12.0% MFN
- Mexico: 5.0% MFN
- Thailand: 4.1% MFN
- United Kingdom: 0.0% MFN
- India: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Medicaments (packaged for retail) (HS 3004)
- India: 10.0% MFN
- Brazil: 8.0% MFN
- Thailand: 2.5% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN
- Mexico: 0.0% MFN

### Telephones and smartphones (HS 8517)
- Brazil: 14.0% MFN
- Mexico: 10.0% MFN
- Thailand: 4.1% MFN
- United Kingdom: 0.0% MFN
- India: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Electronic integrated circuits (HS 8542)
- Brazil: 14.0% MFN
- Mexico: 10.0% MFN
- Thailand: 4.1% MFN
- United Kingdom: 0.0% MFN
- India: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Gold (HS 7108)
- India: 10.0% MFN
- Brazil: 10.0% MFN
- Thailand: 7.1% MFN
- Mexico: 5.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Natural gas (HS 2711)
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- India: 2.5% MFN
- Thailand: 1.1% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Brazil: 0.0% MFN
- Australia: 0.0% MFN

### Cocoa beans (HS 1801)
- Thailand: 30.7% MFN
- Mexico: 20.0% MFN
- India: 15.0% MFN
- Brazil: 14.0% MFN
- UAE: 5.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Coffee (HS 0901)
- India: 100.0% MFN
- Thailand: 28.9% MFN
- Mexico: 20.0% MFN
- Brazil: 10.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Cane or beet sugar (HS 1701)
- India: 100.0% MFN
- Thailand: 30.7% MFN
- Mexico: 20.0% MFN
- Brazil: 16.0% MFN
- United Kingdom: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Wheat (HS 1001)
- India: 100.0% MFN
- Thailand: 28.9% MFN
- Brazil: 8.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN
- Mexico: 0.0% MFN

### Maize (corn) (HS 1005)
- India: 50.0% MFN
- Thailand: 28.9% MFN
- Brazil: 8.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN
- Mexico: 0.0% MFN

### Soya beans (HS 1201)
- India: 45.0% MFN
- Thailand: 28.9% MFN
- Mexico: 10.0% MFN
- South Africa: 8.0% MFN
- Brazil: 6.0% MFN
- United Kingdom: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Fresh or chilled bovine meat (HS 0201)
- India: 30.0% MFN
- Mexico: 20.0% MFN
- Thailand: 14.3% MFN
- United Kingdom: 12.0% MFN
- Brazil: 10.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Frozen fish (HS 0303)
- India: 30.0% MFN
- Thailand: 14.3% MFN
- Brazil: 10.0% MFN
- Mexico: 10.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 2.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Iron ores (HS 2601)
- India: 60.0% MFN
- UAE: 5.0% MFN
- Brazil: 2.0% MFN
- Thailand: 0.9% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- Mexico: 0.0% MFN

### Refined copper (HS 7403)
- Brazil: 10.0% MFN
- Thailand: 5.5% MFN
- India: 5.0% MFN
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Unwrought aluminium (HS 7601)
- Brazil: 12.0% MFN
- Mexico: 10.0% MFN
- India: 7.5% MFN
- Thailand: 5.5% MFN
- UAE: 5.0% MFN
- United Kingdom: 2.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Natural rubber (HS 4001)
- India: 70.0% MFN
- Brazil: 14.0% MFN
- Mexico: 10.0% MFN
- Thailand: 7.3% MFN
- UAE: 5.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Raw cotton (HS 5201)
- Brazil: 18.0% MFN
- Thailand: 13.8% MFN
- Mexico: 10.0% MFN
- India: 5.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Sawn wood (HS 4407)
- India: 10.0% MFN
- Mexico: 10.0% MFN
- Brazil: 8.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- Thailand: 5.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN

### Chemical wood pulp (HS 4703)
- India: 5.0% MFN
- UAE: 5.0% MFN
- Thailand: 5.0% MFN
- Brazil: 4.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- Mexico: 0.0% MFN

### Newsprint paper (HS 4801)
- Brazil: 12.0% MFN
- India: 10.0% MFN
- Mexico: 10.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- Thailand: 5.0% MFN
- South Africa: 0.0% MFN

### T-shirts and singlets (HS 6109)
- South Africa: 45.0% MFN
- Brazil: 35.0% MFN
- Mexico: 25.0% MFN
- India: 20.0% MFN
- Thailand: 13.8% MFN
- United Kingdom: 12.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN

### Men's suits and trousers (HS 6203)
- South Africa: 45.0% MFN
- Brazil: 35.0% MFN
- Mexico: 25.0% MFN
- India: 20.0% MFN
- Thailand: 13.8% MFN
- United Kingdom: 12.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN

### Footwear with textile uppers (HS 6404)
- India: 35.0% MFN
- Mexico: 30.0% MFN
- Thailand: 21.9% MFN
- Brazil: 20.0% MFN
- United Kingdom: 16.0% MFN
- UAE: 5.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Motor vehicle parts (HS 8708)
- South Africa: 30.0% MFN
- Mexico: 20.0% MFN
- Thailand: 19.9% MFN
- Brazil: 18.0% MFN
- India: 15.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 4.0% MFN

### Aircraft and spacecraft (HS 8802)
- Thailand: 19.9% MFN
- Brazil: 6.0% MFN
- Mexico: 5.0% MFN
- India: 2.5% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Cruise ships and cargo vessels (HS 8901)
- Thailand: 19.9% MFN
- Brazil: 14.0% MFN
- India: 10.0% MFN
- Mexico: 10.0% MFN
- Australia: 5.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- UAE: 0.0% MFN

### Insecticides and herbicides (HS 3808)
- India: 10.0% MFN
- Brazil: 10.0% MFN
- Mexico: 10.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 4.0% MFN
- Thailand: 2.5% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Mineral fertilizers (HS 3105)
- India: 7.5% MFN
- United Kingdom: 6.5% MFN
- UAE: 5.0% MFN
- Brazil: 4.0% MFN
- Thailand: 2.5% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN
- Mexico: 0.0% MFN

### Coal (HS 2701)
- India: 5.0% MFN
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- Thailand: 1.1% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Brazil: 0.0% MFN
- Australia: 0.0% MFN

### Palm oil (HS 1511)
- India: 100.0% MFN
- Thailand: 28.9% MFN
- South Africa: 10.0% MFN
- Brazil: 10.0% MFN
- Mexico: 10.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 0.0% MFN
- Australia: 0.0% MFN

### Soya-bean oil (HS 1507)
- India: 45.0% MFN
- Thailand: 28.9% MFN
- South Africa: 10.0% MFN
- Brazil: 10.0% MFN
- Mexico: 10.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 0.0% MFN

### Milk and cream (concentrated) (HS 0402)
- Mexico: 20.0% MFN
- Thailand: 14.3% MFN
- Brazil: 14.0% MFN
- UAE: 5.0% MFN
- Australia: 0.0% MFN

### Poultry meat (HS 0207)
- India: 30.0% MFN
- Mexico: 20.0% MFN
- Thailand: 14.3% MFN
- Brazil: 10.0% MFN
- UAE: 5.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Wine (HS 2204)
- India: 150.0% MFN
- UAE: 50.0% MFN
- Thailand: 30.7% MFN
- South Africa: 25.0% MFN
- Mexico: 20.0% MFN
- Brazil: 16.0% MFN
- Australia: 5.0% MFN

### Spirits (whisky, vodka, rum) (HS 2208)
- India: 150.0% MFN
- UAE: 50.0% MFN
- Thailand: 30.7% MFN
- Mexico: 20.0% MFN
- Brazil: 16.0% MFN
- Australia: 5.0% MFN
- United Kingdom: 0.0% MFN

### Bananas (HS 0803)
- India: 30.0% MFN
- Thailand: 28.9% MFN
- Mexico: 20.0% MFN
- United Kingdom: 16.0% MFN
- Brazil: 10.0% MFN
- South Africa: 5.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Citrus fruits (HS 0805)
- India: 30.0% MFN
- Thailand: 28.9% MFN
- Mexico: 20.0% MFN
- United Kingdom: 10.0% MFN
- Brazil: 10.0% MFN
- South Africa: 4.0% MFN
- Australia: 0.0% MFN
- UAE: 0.0% MFN

### Semi-finished iron/steel (HS 7207)
- India: 15.0% MFN
- South Africa: 10.0% MFN
- Brazil: 10.0% MFN
- Thailand: 5.5% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- Mexico: 0.0% MFN

### Flat-rolled steel (coated) (HS 7210)
- India: 15.0% MFN
- South Africa: 10.0% MFN
- Brazil: 10.0% MFN
- Thailand: 5.5% MFN
- UAE: 5.0% MFN
- Australia: 0.0% MFN
- Mexico: 0.0% MFN

### Steel tubes and pipes (HS 7304)
- India: 15.0% MFN
- Brazil: 14.0% MFN
- South Africa: 10.0% MFN
- Mexico: 10.0% MFN
- Thailand: 5.5% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 0.0% MFN

### Turbojet engines (HS 8411)
- Brazil: 12.0% MFN
- India: 7.5% MFN
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- Thailand: 4.1% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Machinery parts (cranes, etc.) (HS 8431)
- Brazil: 12.0% MFN
- South Africa: 10.0% MFN
- India: 7.5% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- Thailand: 4.1% MFN
- United Kingdom: 0.0% MFN

### Medical instruments (HS 9018)
- Brazil: 12.0% MFN
- India: 7.5% MFN
- Thailand: 7.4% MFN
- UAE: 5.0% MFN
- Mexico: 5.0% MFN
- United Kingdom: 0.0% MFN
- South Africa: 0.0% MFN
- Australia: 0.0% MFN

### Furniture (HS 9403)
- India: 25.0% MFN
- South Africa: 20.0% MFN
- Brazil: 18.0% MFN
- Mexico: 15.0% MFN
- Thailand: 7.4% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- United Kingdom: 0.0% MFN

### Insulated wire and cables (HS 8544)
- South Africa: 15.0% MFN
- Brazil: 14.0% MFN
- India: 10.0% MFN
- Mexico: 10.0% MFN
- Australia: 5.0% MFN
- UAE: 5.0% MFN
- Thailand: 4.1% MFN
- United Kingdom: 2.0% MFN

## Free Trade Agreements Covered


## Countries Covered

India, United Kingdom, South Africa, Brazil, Australia, UAE, Mexico, Thailand, Saudi Arabia, Chile, Argentina, Philippines, Mauritius, Namibia, Uruguay, Oman, Angola, Dominican Republic + all 27 EU member states (Germany, France, Italy, Spain, Netherlands, Poland, Belgium, Sweden, Austria, Denmark, Finland, Ireland, Portugal, Greece, Czechia, Romania, Hungary, Croatia, Slovakia, Bulgaria, Lithuania, Slovenia, Latvia, Estonia, Cyprus, Luxembourg, Malta)

## How to Use

1. Go to https://customs-compliance.ai/app
2. Enter product description or HS code
3. Select origin and destination country
4. Get: MFN duty, FTA rate, VAT, anti-dumping, total landed cost, documents

Free tier: 10 lookups/month. No credit card required.

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Generated: 2026-03-29 | customs-compliance.ai | Phlo Systems Limited