• Under Trump 2.0, the main import taxes announced under the IEEPA law are justified by reasons related to Fentanyl/Border Security and reciprocal tariffs, as well as industry-specific taxes collected globally under Section 232 of the Trade Expansion Act of 1962.

• The method of tax collection under the IEEPA and Section 232 avoids redundancy by prioritizing in the following order: 1. Section 232: Automobiles and parts / or 2. Section 232: Steel / Aluminum / or 3. IEEPA: China, Canada, Mexico, Reciprocal tariffs.

• Therefore, nearly half of the top 15 Thai exports to the U.S. are not subject to reciprocal tariffs, such as HDD phone parts and tires.