Trade and tariff analytics
2026-04-26
12 minute read
24 sources
The 2026 tariff playbook: layered overlays, real exposures
The 2026 US tariff regime is not one policy. It is six overlapping overlays stacked on top of MFN duties, with effective rates that depend on origin classification, content thresholds, and the antidumping order book. The interesting question is not the headline rate, it is which overlay binds for a given product and supplier.
By the spring of 2026 the US import-duty stack runs at least six overlays deep. Section 301 China duties remain in force at the post-September 2024 USTR review schedule, with EV duties at 100 percent and lithium-ion EV battery duties at 25 percent. IRA Section 30D and Section 48D rules have moved foreign entity of concern enforcement from...