What a US buyer pays on Indian goods today
US duties are owed by the importer of record, usually the US buyer, not the Indian exporter. The liability is a personal debt of the importer to the United States.[3] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.
As of September 23, 2026, an entry of Indian-origin goods is built from these layers. Most shipments pay only the first two, plus fees.
- The normal (Column 1 General) duty for the HTS line. India has had no Generalized System of Preferences benefits since June 5, 2019, so Indian goods pay the general rate unless a line is duty-free anyway.[4]
- A 10% Section 301 duty on products of India, under heading 9903.05.44, since July 24, 2026, with exemptions for listed goods.[1][2]
- Section 232 duties instead of the 10% Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products.[2]
- Product-specific duties where they apply: the Section 201 safeguard on quartz surface products, and antidumping or countervailing duties on goods under an order.[5][6]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[8][9]
The US duty stack on goods from India, September 23, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Indian origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes that follow the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward[2] | All Indian goods; no GSP since 2019[4] | Harmonized Tariff Schedule | In force; GSP ended June 5, 2019[4] |
| Section 301, forced labor (in force) | 10%[1] | All products of India except the exemptions in note 1[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.44[1][2] | July 24, 2026[1] |
| Section 232 (in force) | Metals 50%, 25% or 15% combined; autos and parts 25%; other programs vary[10][11] | Covered products of any origin; no India partner rate in HTS Rev. 19[2] | Section 232, Trade Expansion Act of 1962; proclamations | Metals on full value from April 6, 2026[10] |
| Section 201 quartz safeguard (in force) | 25% in quota, 50% over quota[2] | Quartz surface products (6810.99.0020, 6810.99.0040, 7020.00.6000); India is not exempt[2] | Section 201, Trade Act of 1974; Proclamation 11051; 9903.45.30, 9903.45.31[5] | August 15, 2026[5] |
| Antidumping and countervailing duties | Set by each order[6] | Goods covered by a Commerce order, such as quartz surface products from India[6] | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464%; $33.58 to $651.50 per entry, then $34.58 to $670.86 from October 1, 2026[7][8] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[8] | New limits October 1, 2026[8] |
| Harbor maintenance fee | 0.125% of value[9] | Commercial cargo unloaded from a vessel at a covered US port[9] | 19 CFR 24.24[9] | In force |
| Section 122 surcharge (ended) | 10%[14] | Most imports; not on top of Section 232[14] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[14][2] | February 24 to July 24, 2026[15] |
| IEEPA reciprocal tariff (ended) | 10% baseline, then 25%[17][21] | Indian goods not in the exempt categories[17] | Executive Orders 14257 and 14326; 9903.02.26[21][2] | April 5, 2025 to February 23, 2026[17][28] |
| IEEPA Russian-oil duty on India (ended) | 25%, on top of the reciprocal rate[23] | Indian goods except Section 232 goods and other exemptions[23] | Executive Order 14329; 9903.01.84[22][23] | August 27, 2025 to February 6, 2026[23][24] |
Notes to the table
Each note applies to the rows named in it. Your licensed customs broker confirms which lines go on the entry.
- Note 1, Section 301 exemptions. The 10% duty does not apply to goods listed in U.S. note 52(b) to Chapter 99, which includes tea (heading 0902), pepper (0904), turmeric (0910.30.00) and many finished medicines of heading 3004; to listed articles for pharmaceutical use; to civil aircraft and their parts; to donations and informational materials; or to Section 232 goods.[2]
- Note 2, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, vehicles and parts, trucks, wood products, covered semiconductors or patented pharmaceuticals are exempt from the forced-labor Section 301 duty (9903.05.90).[2] See our Section 232 guide for every 232 rate.
- Note 3, stacking. Goods that pay the 10% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, plus any antidumping or countervailing duty.[2] The quartz safeguard duty is cumulative with the chapter 68 or 70 rate, and antidumping duties on quartz still apply.[2]
- Note 4, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty.[1]
- Note 5, Section 122. The surcharge did not apply on top of Section 232 duties; on a product partly covered by 232, it applied only to the part 232 did not cover.[14]
What changed, and when: April 2025 to September 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including India.[17]
- April 9, 2025. India's country rate of 26% in Annex I of Executive Order 14257 takes effect.[17][18]
- April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead; Executive Order 14316 later extends the suspension to August 1, 2025.[19][20]
- August 7, 2025. India's reciprocal rate is set at 25% (9903.02.26).[21][2]
- August 27, 2025. A further 25% IEEPA duty on products of India, tied to purchases of Russian oil (9903.01.84), makes 50% combined on most goods.[22][23]
- February 6, 2026. The United States and India publish a joint statement on a framework for an Interim Agreement, including an 18% reciprocal rate.[30]
- February 7, 2026. Executive Order 14384 ends the 25% Russian-oil duty on India.[24][25]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[26][27]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[28][15]
- July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 forced-labor duty on India begins.[14][1]
- August 15, 2026. Section 201 safeguard on quartz surface products begins.[5]
- September 29, 2026. Section 232 duty on patented pharmaceuticals reaches all companies not listed in Annex III. Generics stay out.[12]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[8]
IEEPA tariffs on India: from 10% to 50%, then zero
The International Emergency Economic Powers Act (IEEPA) tariffs were the ones that made headlines. Executive Order 14257 of April 2, 2025 listed India at 26%.[18] That rate was suspended the day after it started, and Indian goods paid the 10% baseline until Executive Order 14326 set India's rate at 25% from August 7, 2025.[19][21] Executive Order 14329 added a separate 25% on products of India from August 27, 2025, citing India's imports of Russian oil. CBP applied it in addition to the reciprocal duty, so most Indian goods paid 50% on top of the normal duty.[22][23] Steel, aluminum, autos and other Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were exempt from the reciprocal tariff.[17]
Executive Order 14384 removed the Russian-oil duty from February 7, 2026, after finding that India had committed to stop importing Russian oil.[24] On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[26][28]
IEEPA duties already paid on Indian goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the customs broker that filed its entries, can claim, and the refund goes to the importer of record.[29] See US tariff refunds for the steps and deadlines, and the IEEPA refund check to estimate what your entries paid.
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.[14][15] India had no separate rate.
The Court of International Trade held on May 7, 2026 that the proclamation exceeded the President's authority, but it ordered relief only for three plaintiffs.[16] As of September 23, 2026, CBP had published no Section 122 refund process; CAPE covers IEEPA duties only.[29] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Section 301: the 10% forced-labor duty on Indian goods
On July 28, 2026 USTR published actions in its Section 301 investigations of about 60 economies over failure to prohibit imports made with forced labor. Economies that impose such a prohibition got the 10% rate; USTR noted that India adopted one after its June 5, 2026 proposal, and imposed 10% on products of India from July 24, 2026.[1] India has no country-specific exemption block in the HTS, so only the general exemptions in note 1 above apply.[2]
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
Section 232 as it applies to Indian goods
Section 232 duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 19 has no Section 232 line specific to India, so Indian steel, aluminum, copper, auto parts, furniture and other covered goods pay the general rates.[2] Since April 6, 2026, steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, not only the metal content.[10]
The February 2026 joint statement said the United States would remove Section 232 tariffs on certain Indian aircraft and aircraft parts and give India a preferential tariff-rate quota for auto parts.[30] We found no proclamation or HTS line putting either into effect as of September 23, 2026.[2]
Pharmaceuticals. The Section 232 duty on patented pharmaceuticals does not cover generic pharmaceuticals or their ingredients for now.[12] India is on Commerce's list of jurisdictions eligible for the zero rate on specialty products such as orphan drugs, published September 23, 2026.[13]
Full rates, lines and dates are in our Section 232 guide.
The US-India trade deal: what is official
On February 6, 2026 the two governments published a joint statement on a framework for an Interim Agreement. In it the United States said it would apply an 18% reciprocal rate on Indian goods under Executive Order 14257, and, once the Interim Agreement is concluded, remove it on goods including generic pharmaceuticals, gems and diamonds, and aircraft parts.[30] A White House fact sheet of February 9, 2026 said the reciprocal tariff would be lowered from 25% to 18%.[31]
The 18% rate never showed up in a published order. CBP's February 9, 2026 guidance said the reciprocal duties stayed in effect for Indian goods, and the HTS still shows 25% for India's reciprocal heading.[25][2] We found no executive order setting 18% before IEEPA collection ended on February 24, 2026, and after that there was no IEEPA tariff left to lower.
As of September 23, 2026, we found no signed Interim Agreement text published by USTR or the White House. USTR said in June 2026 that talks on the Interim Agreement and the broader Bilateral Trade Agreement were continuing.[32] Treat any rate tied to the deal as unsettled until it appears in the Federal Register or a CBP message.
Fees on every entry: MPF and HMF
The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum. For fiscal year 2026 the limits are $33.58 and $651.50. From October 1, 2026 they rise to $34.58 and $670.86.[7][8]
The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port. It applies to ocean freight, not air.[9]
How to find the rate for your product
The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with India as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Compare with ready-made pages for common Indian exports, such as granite slabs, frozen shrimp, cotton towels and medicines, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists or covered by Section 232, a safeguard or an antidumping order. Our analysis of duty paid by origin shows how these layers add up across India's trade.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.