The Section 122 Surcharge Ended July 24, 2026

    The 10% Section 122 import surcharge ran from February 24 through July 24, 2026, then expired under its 150-day statutory cap. The Court of International Trade's ruling against it is still on appeal — here's what that means for duties you already paid, and what replaced the surcharge.

    Reviewed by the Strix licensed brokerage team (U.S. customs broker, filer code 8ND) · Last reviewed August 31, 2026

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    What is Section 122?

    Section 122 of the Trade Act of 1974 grants the President authority to impose temporary import surcharges of up to 15% for a period of up to 150 days. Unlike IEEPA — which was struck down by the Supreme Court for lacking tariff authority — Section 122 was specifically designed by Congress to provide the executive branch with limited, time-bound trade adjustment tools. In 2026, the President used this authority to impose a 10% surcharge that ran from February 24 through July 24, 2026.

    This is a fundamentally different legal basis than IEEPA. Section 122 explicitly authorizes import surcharges, but with strict limitations: the surcharge cannot exceed 15%, and it expires automatically after 150 days unless Congress acts to extend it. That 150-day cap is exactly what ended the 2026 surcharge on July 24 — Congress did not act to extend it, and the Court of International Trade's separate ruling against the surcharge remains on appeal.

    Legal Authority

    Trade Act of 1974, Section 122 — explicit Congressional authorization for temporary import surcharges

    How It Differs

    Unlike IEEPA, Section 122 has built-in limits: max 15% rate and 150-day duration

    Temporary Measure

    Automatically expired after 150 days, on July 24, 2026 — Congress did not act to extend it

    Key Details

    10% Ad Valorem While It Ran

    A flat 10% surcharge applied to the customs value of imported goods, on top of any existing duties, for entries filed during the surcharge period.

    In Effect February 24 – July 24, 2026

    The surcharge took effect four days after the Supreme Court's IEEPA ruling and applied to goods entered for consumption through July 24, 2026, when it expired.

    Expired After Its 150-Day Limit

    Section 122 caps temporary surcharges at 150 days. The surcharge reached that limit and expired on July 24, 2026; Congress did not extend it.

    Stacked on Most Duties, but Not on Section 232

    While in effect, the 10% surcharge was assessed in addition to other applicable duties, such as MFN rates and Section 301 tariffs. It did not stack on Section 232 duties: where Section 232 covered only part of an import, the surcharge applied only to the rest.

    10%

    Surcharge rate

    Feb 24

    Start date

    150

    Statutory day limit

    Jul 24

    Expiration date

    Exemptions from the Surcharge

    Proclamation 11012 exempted thirteen categories of goods, plus goods already in transit. Most apply by HTS subheading rather than by broad product type, so check each past entry's classification against its heading:

    Section 232 Articles

    Articles subject to Section 232 duties, including steel, aluminum, copper, autos and parts, wood products, semiconductors, and medium- and heavy-duty vehicles, and 232 actions added after February 24. Where 232 covered only part of an import, the surcharge applied to the rest. Heading 9903.03.06.

    USMCA Duty-Free Goods of Canada and Mexico

    Only goods entered free of duty under USMCA. Canadian and Mexican goods that did not qualify paid the surcharge. Headings 9903.03.07 (Canada) and 9903.03.08 (Mexico).

    CAFTA-DR Textiles and Apparel

    Textile and apparel articles entered free of duty as goods of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, or Nicaragua. Heading 9903.03.09.

    Certain Critical Minerals

    Listed by HTS subheading in the proclamation, not critical minerals generally. Heading 9903.03.03.

    Currency and Bullion Metals

    Metals used in currency and bullion. Heading 9903.03.03.

    Energy and Energy Products

    Energy and energy products listed by HTS subheading. Heading 9903.03.03.

    Natural Resources and Fertilizers

    Those that cannot be grown, mined, or produced in the United States, or not in quantities that meet domestic demand. Heading 9903.03.03.

    Certain Agricultural Products

    Including beef, tomatoes, and oranges, listed by HTS subheading under heading 9903.03.03, plus a short list of specific items, such as etrogs and acai products, under 9903.03.04.

    Pharmaceuticals and Ingredients

    Pharmaceuticals and pharmaceutical ingredients listed by HTS subheading. Heading 9903.03.03.

    Certain Electronics

    Listed by HTS subheading, not electronics generally. Heading 9903.03.03.

    Vehicles, Trucks, Buses, and Parts

    Passenger vehicles, certain light trucks, certain medium- and heavy-duty vehicles, buses, and certain parts. These were exempt through their Section 232 coverage, heading 9903.03.06.

    Civil Aircraft and Aerospace Products

    Civil aircraft, their engines, parts, and components, and ground flight simulators. Heading 9903.03.05.

    Informational Materials, Donations, and Baggage

    Publications, films, recordings, and similar informational materials (9903.03.11); donations such as food, clothing, and medicine to relieve human suffering (9903.03.10); and accompanied baggage.

    Goods in Transit

    Loaded onto a vessel before 12:01 a.m. EST on February 24, 2026, and entered for consumption before 12:01 a.m. EST on February 28, 2026. Heading 9903.03.02.

    If an entry paid the 10% on an article that qualified for one of these exemptions, it is a candidate for a Post Summary Correction while the PSC window is still open. See the timeline below.

    What Remains Unchanged

    Section 122 surcharge collections ended July 24, 2026, but several other trade measures remain fully in effect and are unaffected by that expiration:

    Section 232 Tariffs

    Section 232 tariffs, which cover steel, aluminum, copper, autos and parts, wood products, semiconductors, and medium- and heavy-duty vehicles, among others, rest on separate legal authority and are unaffected by the Section 122 expiration.

    Section 301 Tariffs

    Section 301 tariffs on Chinese goods rest on separate legal authority and remain unaffected by the Section 122 expiration. A new Section 301 forced-labor action also took effect July 24, 2026, adding 10-12.5% duties on products from about 60 economies, with exemptions for USMCA, CAFTA-DR, and Section 232 goods and roughly 471 exempted HTS subheadings.

    Standard MFN Duty Rates

    Standard Most Favored Nation duty rates under the Harmonized Tariff Schedule remain unchanged.

    All Other Trade Agreements

    Existing trade agreements, preferential trade programs, and other duty arrangements remain in effect.

    How Strix Can Help

    Review Your Surcharge Entries

    We help you audit entries filed February 24 – July 24, 2026, to confirm the surcharge was calculated correctly and flag any that may be overpaid.

    Post Summary Corrections

    A PSC corrects an entry before it liquidates — and on surcharge entries, that is the route that is actually open right now. We file the correction and, for re-exported goods, duty drawback claims. How a Post Summary Correction works

    Forced-Labor Section 301 Compliance

    A new Section 301 forced-labor action took effect July 24, 2026, on goods from about 60 economies. We help you confirm exemptions and file correctly. See what's exempt and what to do next

    Why a correction now, and not a protest

    These two remedies run on different clocks, and the order matters. A protest is filed after an entry liquidates. A Post Summary Correction is filed before. Every entry from the surcharge period is still pre-liquidation today — which means the protest window has not opened yet, and the PSC window is already closing.

    Now — the PSC window is open

    A PSC must be filed within 300 days of entry, and at least 15 days before the entry liquidates. For the earliest surcharge entries, that deadline falls in late December 2026.

    Early to mid 2027 — entries typically liquidate

    Entries typically liquidate about 314 days after entry. For entries filed February 24 – July 24, 2026, that lands roughly January through June 2027. Liquidation can be extended (up to four years from entry) or suspended by court order, so check each entry's actual liquidation date in ACE rather than relying on the estimate.

    After liquidation — the protest window opens

    180 days from the date of liquidation, and missing it is an absolute bar to recovery. But it cannot be filed early, so no surcharge entry can be protested yet.

    If you have been waiting for the protest window to open, you are waiting on the clock that opens last. The one that closes first is already running. See how a PSC works or call (406) 922-6600 to have your surcharge entries reviewed.

    Claim IEEPA Refunds

    Roughly $165 billion in refunds are moving through CBP's CAPE process following the Supreme Court ruling. CAPE is the primary path — for entries CAPE misses, a Post Summary Correction or protest recovers duties paid under IEEPA tariffs. File for IEEPA refunds

    Customs Brokerage Services

    Let our licensed customs brokers review entries filed during the surcharge period and help you stay compliant with the Section 301 forced-labor requirements that followed it. View brokerage services

    Questions about the surcharge, your refund options, or the new Section 301 forced-labor tariffs? We're here to help.

    (406) 922-6600 · sales@strixsmart.com