New Executive Order creates authority to impose additional U.S. tariffs on imports from countries that buy goods or services from Iran.

REGULATORY BRIEFING – IRAN-RELATED TARIFF AUTHORITY

1. What changed

• The President signed an Executive Order (EO) on February 6, 2026, reaffirming the ongoing national emergency with respect to Iran.
• The EO establishes a new process and legal authority for the United States to impose additional tariffs on imports from any country that directly or indirectly purchases, imports, or otherwise acquires any goods or services from Iran.
• The EO authorizes the Secretary of State, Secretary of Commerce, and the United States Trade Representative (USTR) to take all necessary actions, including issuing rules and guidance, to implement this tariff system and related measures.
• The President retains discretion to modify the EO in response to changing circumstances, including retaliation or changes in behavior by Iran or affected countries.

At this stage, the EO creates a framework and delegation of authority; specific tariff lines, rates, and HTS/Chapter 99 mechanisms have not yet been published.

2. Affected products

• The EO targets imports into the United States from countries that:
• Directly or indirectly purchase, import, or otherwise acquire any goods or services from Iran.
• The fact sheet does not list specific HTS codes or product categories. Instead, it creates a broad authority that could be applied to:
• Any U.S. imports from designated third countries that are determined to be acquiring Iranian-origin goods or services.
• Potentially, products with Iranian-origin inputs embedded in third-country exports (e.g., petrochemicals, metals, energy, certain industrial goods, or services sourced from Iran).
• No specific HTS subheadings, Chapters, or Chapter 99 provisions are identified yet. These will likely be defined in subsequent Federal Register notices or implementing regulations.

3. Rate changes

• No specific tariff rates or numerical changes are provided in the fact sheet.
• The EO authorizes a "system that allows the United States to impose additional tariffs" on covered imports, but:
• No percentage increases, ad valorem rates, or specific duty surcharges are specified.
• No baseline (old) vs. new rate comparison is available yet.
• It is likely that, once implemented, the measures could resemble other national security or foreign policy tariffs (e.g., additional ad valorem duties under Section 232 or 301, often 10–25%), but this is not stated in the document and cannot be assumed for compliance purposes.

4. Dates

• Signing date: February 6, 2026.
• Effective date: The EO is effective upon signature, but:
• The authority to impose tariffs exists immediately.
• Actual tariff application to specific products/countries will depend on subsequent implementing actions (rules, guidance, or Federal Register notices) by State, Commerce, and USTR.
• Duration:
• The EO reaffirms an ongoing national emergency with respect to Iran, which is typically renewed annually.
• No explicit expiration date for the tariff authority is provided; it remains in effect as long as the national emergency and EO remain in force or until modified/revoked by the President.
• Future modifications:
• The President may modify the EO if circumstances change, in response to retaliation, or if Iran or an affected country takes significant steps to address the national emergency and align with U.S. policy.

5. Required actions for importers, brokers, and compliance teams

Immediate (strategic) actions

• Supply chain mapping and risk assessment
• Identify U.S. imports sourced from countries with known or likely commercial ties to Iran, especially in sectors historically linked to Iranian exports (e.g., oil and gas, petrochemicals, metals, certain industrial goods, shipping, and related services).
• Map potential Iranian-origin content or services embedded in third-country products, even if the final export country is not Iran.

• Contract and sourcing review
• Review supplier contracts and purchase orders for any references to Iranian-origin materials, components, or services.
• Include representations, warranties, and audit rights regarding non-use of Iranian-origin goods or services in supply contracts, particularly with suppliers in higher-risk jurisdictions.

• Classification and systems readiness
• Ensure your internal systems (ERP, trade compliance software, broker instructions) can accommodate new additional duties or Chapter 99 provisions once published.
• Prepare to flag entries from countries that may be designated under this EO for additional review.

Monitoring and implementation

• Regulatory monitoring
• Closely monitor:
• Federal Register notices from USTR, Department of Commerce, and Department of State.
• USTR announcements for any lists of affected countries, products, or HTS codes.
• CBP guidance (CSMS messages, Cargo Systems Messaging Service) for operational instructions, new Chapter 99 numbers, or special entry requirements.

• Broker communication
• Alert customs brokers that a new Iran-related tariff authority has been created and that implementing measures may introduce:
• New additional duties on certain country/product combinations.
• New Chapter 99 HTS numbers or special program indicators.
• Instruct brokers to promptly notify you of any new CBP guidance or system changes related to Iran-linked tariffs.

• Compliance program updates
• Update sanctions and trade compliance policies to reflect that, beyond existing Iran sanctions, there may soon be additional tariffs on imports from third countries that transact with Iran.
• Integrate this EO into your restricted-country and high-risk-country screening framework.

Scenario planning

• Financial impact modeling
• Conduct scenario analyses for key product lines imported from countries with potential Iran ties (e.g., certain Middle Eastern, Asian, or European suppliers) to estimate the impact of possible additional duties (e.g., 10–25% ad valorem as a planning assumption, while recognizing actual rates are not yet defined).

• Alternative sourcing
• Begin evaluating alternative suppliers in countries less likely to be targeted by this EO, particularly for critical inputs where a sudden tariff increase would materially affect landed cost.

6. Key uncertainties and what to watch for

• Scope of countries
• The EO applies to "any country that directly or indirectly purchases, imports, or otherwise acquires any goods or services from Iran."
• It is unclear how broadly this will be interpreted (e.g., whether occasional or de minimis transactions trigger coverage, or whether focus will be on major trade partners of Iran).

• Product coverage and HTS structure
• No specific HTS codes or product categories are yet identified.
• Implementation could take several forms, such as:
• Country-wide additional duties on all products from designated countries.
• Sector-specific duties (e.g., energy, metals, petrochemicals) from designated countries.
• Targeted HTS subheadings with additional duties when imported from specific countries.

• Mechanism of implementation
• The EO authorizes State, Commerce, and USTR to issue rules and guidance. Possible mechanisms include:
• USTR actions under existing trade statutes (e.g., Section 301-like structures) with published lists and additional duty rates.
• Commerce regulations linking Iran-related activity to import measures.
• State Department designations that trigger trade measures.
• CBP will likely implement via:
• New Chapter 99 HTS provisions for additional duties.
• ACE programming changes and CSMS guidance.

7. Recommended next steps for trade compliance teams

• Establish an internal task group
• Include trade compliance, legal, procurement, finance, and logistics to coordinate monitoring and response.

• Enhance due diligence on Iran exposure
• Expand supplier questionnaires to explicitly ask about:
• Direct or indirect purchases from Iran.
• Use of Iranian-origin raw materials, components, or services.
• Consider third-party risk intelligence tools to identify suppliers or countries with significant Iran trade.

• Prepare for rapid implementation
• Once specific measures are announced, there may be short lead times before effective dates.
• Ensure capability to:
• Update HTS/Chapter 99 coding quickly.
• Adjust landed cost calculations and pricing.
• Communicate changes to customers and internal stakeholders.

8. References and where to find further details

• White House Fact Sheet (source of this summary):
• "Fact Sheet: President Donald J. Trump Addresses Threats to the United States by the Government of Iran" (February 6, 2026)
• Available on the White House website: https://www.whitehouse.gov (search by title and date).

• Executive Order text:
• The full EO will provide the legal basis, definitions, and delegations of authority.
• It should be available in PDF on the White House website and in the Federal Register shortly after issuance.
• Federal Register: https://www.federalregister.gov (search for Iran-related Executive Order dated February 6, 2026).

• Anticipated implementing documents (monitor regularly):
• USTR announcements and Federal Register notices for any lists of affected countries/products and additional duty rates: https://ustr.gov and https://www.federalregister.gov.
• Department of Commerce and Department of State regulations or guidance: https://www.commerce.gov and https://www.state.gov.
• CBP operational guidance and CSMS messages: https://www.cbp.gov and https://csms.cbp.dhs.gov.

Summary for action: The EO does not yet change specific HTS codes or duty rates but creates a powerful new authority to impose additional tariffs on U.S. imports from countries that transact with Iran. Importers should immediately begin mapping exposure to such countries and Iran-linked supply chains, prepare systems for potential new Chapter 99/additional duties, and closely monitor forthcoming USTR, State, Commerce, and CBP publications that will define concrete tariff impacts.