ab ovo

EO 14289 sets anti-stacking precedence rules on certain tariffs

29 April 2025 · written 8 June 2026

On 29 April 2025 President Donald J. Trump signed Executive Order 14289, “Addressing Certain Tariffs on Imported Articles,” finding that the listed Section 232 and IEEPA tariffs “should not all have a cumulative effect (or ‘stack’ on top of one another)” on the same imported article.1 The order covers five tariff actions only: the Section 232 auto/parts tariff under Proclamation 10908; the IEEPA Canada fentanyl tariff under EO 14193; the IEEPA Mexico fentanyl tariff under EO 14194; the Section 232 steel tariffs under Proclamations 9705 and 10896; and the Section 232 aluminum tariffs under Proclamations 9704 and 10895.1 The order is companion to Proclamation 10925 of the same day (auto import-adjustment offset), which the auto industry had welcomed alongside the anti-stacking framework.2 EO 14289 does not cover EO 14195 (China IEEPA fentanyl), EO 14257 (reciprocal IEEPA), Section 301 China duties or MFN column-1 rates, all of which continue to apply cumulatively.1 The order invokes IEEPA (50 U.S.C. § 1701 et seq.), the National Emergencies Act (50 U.S.C. § 1601 et seq.), § 604 of the Trade Act of 1974 (19 U.S.C. § 2483) and § 232 of the Trade Expansion Act of 1962 (19 U.S.C. § 1862).3456

  1. CBP’s implementing notice and CSMS guidance establish a precedence order: (i) Section 232 auto/parts (highest priority; excludes all four other listed actions); (ii) IEEPA Canada or Mexico fentanyl (excludes Section 232 steel and aluminum); (iii) Section 232 steel and Section 232 aluminum (which may apply together where a derivative product meets the application conditions for both).78

  2. The retroactive scope reaches entries made on or after 4 March 2025; the HTSUS Chapter 99 modifications implementing the precedence rules took effect at 12:01 a.m. eastern daylight time on 16 May 2025.8 Importers that paid stacked duties on entries between 4 March and 16 May 2025 may seek refund through Post Summary Correction for unliquidated entries, or by protest under 19 U.S.C. § 1514 within the 180-day window of § 1514(c)(3), with refund issuance under § 1520 and interest accruing under § 1505(c).97

  3. The anti-stacking architecture leaves the reciprocal-tariff regime under EO 14257, the China IEEPA fentanyl regime under EO 14195, and § 301 China duties under USTR action unaffected. The cumulative arithmetic on Chinese-origin goods after EO 14266 of 9 April 2025 remained 125 per cent IEEPA reciprocal + 20 per cent IEEPA fentanyl + applicable § 301 List 1-4A duties + MFN column-1 rate.101112

Footnotes

  1. Executive Order 14289, “Addressing Certain Tariffs on Imported Articles,” 90 Fed. Reg. 18907 (May 2, 2025) (FR Doc. 2025-07835). https://www.federalregister.gov/documents/2025/05/02/2025-07835/addressing-certain-tariffs-on-imported-articles ↩ ↩2 ↩3

  2. Proclamation 10925, “Amendments to Adjusting Imports of Automobiles and Automobile Parts Into the United States,” 90 Fed. Reg. 18899 (May 2, 2025) (FR Doc. 2025-07833). https://www.federalregister.gov/documents/2025/05/02/2025-07833/amendments-to-adjusting-imports-of-automobiles-and-automobile-parts-into-the-united-states ↩

  3. International Emergency Economic Powers Act, 50 U.S.C. § 1701 et seq. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section1701&edition=prelim ↩

  4. National Emergencies Act, 50 U.S.C. § 1601 et seq. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section1621&edition=prelim ↩

  5. § 604 of the Trade Act of 1974, 19 U.S.C. § 2483. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section2483&edition=prelim ↩

  6. Section 232 of the Trade Expansion Act of 1962, 19 U.S.C. § 1862. https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1862&edition=prelim ↩

  7. U.S. Customs and Border Protection, CSMS # 65054270, “Implementation of Addressing Certain Tariffs on Imported Articles Pursuant to the President’s Executive Order 14289,” May 2025. https://content.govdelivery.com/accounts/USDHSCBP/bulletins/3f984e0 ↩ ↩2

  8. U.S. Customs and Border Protection, “Notice of Implementation of Addressing Certain Tariffs on Imported Articles Pursuant to the President’s Executive Order 14289,” 90 Fed. Reg. 21487 (May 20, 2025) (FR Doc. 2025-09066) (HTSUS Chapter 99 modifications effective 12:01 a.m. EDT on 16 May 2025). https://www.federalregister.gov/documents/2025/05/20/2025-09066/notice-of-implementation-of-addressing-certain-tariffs-on-imported-articles-pursuant-to-the ↩ ↩2

  9. 19 U.S.C. § 1514 (protests against decisions of the Customs Service); § 1514(c)(3) (180-day protest window); § 1520 (refunds and errors); § 1505(c) (interest on refunds, accruing from date of deposit). https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section1514&edition=prelim ↩

  10. Executive Order 14257, “Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits,” 90 Fed. Reg. 15041 (Apr. 7, 2025). https://www.federalregister.gov/documents/2025/04/07/2025-06063/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and ↩

  11. Executive Order 14266, “Modifying Reciprocal Tariff Rates To Reflect Trading Partner Retaliation and Alignment,” 90 Fed. Reg. 15625 (Apr. 15, 2025) (FR Doc. 2025-06462). https://www.federalregister.gov/documents/2025/04/15/2025-06462/modifying-reciprocal-tariff-rates-to-reflect-trading-partner-retaliation-and-alignment ↩

  12. Executive Order 14195, “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” 90 Fed. Reg. 9121 (Feb. 7, 2025) (FR Doc. 2025-02408). https://www.federalregister.gov/documents/2025/02/07/2025-02408/imposing-duties-to-address-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china ↩

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