GlossaryEN1 min readUpdated: Jun 27, 2026

Tariff Stacking (Non-Stacking Rule)

As of June 2026.

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Last updated: 27 June 2026Published: 24 June 2026

Source: White House Executive Order 14289 „Addressing Certain Tariffs on Imported Articles" (29.04.2025); Federal Register 2025-09066; U.S. Customs and Border Protection – „Unstacking Certain Tariffs Chart" (cbp.gov); U.S. Supreme Court, Learning Resources Inc. v. Trump (20.02.2026); CBP Section-232-Proklamation/Implementierungsanleitung (Juni 2026). Stand: Juni 2026.

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Definition & Explanation

As of June 2026. With Executive Order 14289 of 29 April 2025 (effective 16 May 2025, retroactive to goods entered on or after 4 March 2025), the United States introduced a non-stacking rule that prevents several tariff measures from "stacking" cumulatively on the same product. "Stacking" refers to the multiple charging of a shipment when, for example, Section 232 tariffs on steel, aluminium or copper, Section 232 auto tariffs and IEEPA tariffs would theoretically apply at the same time. The "Unstacking Certain Tariffs Chart" published by U.S. Customs and Border Protection (CBP) sets the hierarchy: a good subject to the Section 232 auto tariffs is exempt from the Section 232 steel/aluminium/copper tariffs and the relevant IEEPA tariffs; goods with steel, aluminium or copper content (but not semiconductors or vehicles) are exempt from the IEEPA portion. CBP clarified that "subject to" means that more than 0 percent is actually owed under that tariff. Importantly, following the Supreme Court ruling of 20 February 2026 (Learning Resources v. Trump) the IEEPA tariffs fell away, so in 2026 stacking concerns mainly overlapping Section 232 measures; for products containing several metals, the proclamation of 1 June 2026 directs that only one tariff is payable. Not to be confused with reciprocal tariffs or the surtax, which merely denotes a surcharge on a base rate.

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Tariff Stacking (Non-Stacking Rule)

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