U.S. CBP has updated its IEEPA Frequently Asked Questions (FAQs), adding new guidance addressing the treatment of TIBs, Chapter 98 provisions, Annex II exclusions, tariff “unstacking,” exemptions, and related topics.
CBP has also released an “Unstacking Certain Tariffs” spreadsheet to assist the trade in determining which tariffs may apply concurrently to the same product.
CBP emphasized that this spreadsheet is provided solely as a courtesy and for informational purposes only. It does not constitute an official interpretation of tariff application by CBP or the U.S. government, nor does it determine exceptions for any specific importation. The controlling legal authority remains the language of the applicable Executive Orders, Proclamations, and Federal Register notices.
Importers remain responsible for exercising reasonable care in determining applicable duties, calculating tariffs based on all relevant legal authorities, and correctly declaring those amounts to CBP at the time of entry.
Please refer to the links below to access the CBP IEEPA FAQs and the “Unstacking Certain Tariffs” spreadsheet: