GlossaryEN2 min readUpdated: Jun 27, 2026

Tariff Stacking

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Last updated: 27 June 2026Published: 23 June 2026

Source: White House, Executive Order 14289 „Addressing Certain Tariffs on Imported Articles" (29.04.2025); U.S. CBP, „Unstacking Certain Tariffs" Guidance/Chart; White House Proclamation (Section-232-Metalle, 01.06.2026); U.S. Supreme Court, Learning Resources, Inc. v. Trump (20.02.2026)

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Logistics Concept

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2 min

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317

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Definition & Explanation

As of June 2026 — Tariff stacking refers to several US tariff regimes piling up on one and the same import: a single component may simultaneously fall under different measures — for example a Section 232 sector tariff, a Section 232 auto tariff and (until February 2026) an IEEPA tariff — so the rates would add up to a cumulative burden. To curb excessive effects, Executive Order 14289 of 29 April 2025 ("Addressing Certain Tariffs on Imported Articles", effective 16 May 2025, retroactive to goods entered on or after 4 March 2025) set out a non-stacking priority order. The "Unstacking Certain Tariffs Chart" published by U.S. Customs and Border Protection (CBP) makes it concrete: a good subject to the Section 232 auto tariff is exempt from the Section 232 tariffs on steel, aluminum and copper and the relevant IEEPA tariffs; goods with steel, aluminum or copper content (but not semiconductors or vehicles) were exempt from the IEEPA portion. CBP clarified that "subject to" means that more than 0 percent is actually owed under that tariff. Importantly, with the Supreme Court ruling of 20 February 2026 (Learning Resources v. Trump) the IEEPA tariffs fell away; stacking since then mainly concerns overlapping Section 232 measures (alongside the temporary Section 122 surcharge). With the restructuring of the metals tariffs effective 6 April 2026, the Section 232 tariffs on steel, aluminum and copper (50%) no longer stack with one another — the highest rate governs — and are levied on the full customs value rather than only the metal content; the proclamation of 1 June 2026 confirmed that where several metals are present only one tariff is payable. For forwarders and importers, the correct sequencing and HTS classification determine the actual duty owed. Not to be confused with the mere coexistence of customs duty and import VAT, or with the surcharge (Zusatzzoll), which merely denotes an add-on to a base rate.

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Tariff Stacking

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