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In effect
Federal Register
Section 122 (Trade Act of 1974)

Section 122 temporary global import surcharge (10%)

Hours after the Supreme Court struck down the IEEPA tariffs, the administration imposed a 10% global import surcharge under Section 122 of the Trade Act of 1974. Section 122 caps such surcharges at 150 days unless Congress extends them, so the surcharge expires July 24, 2026 by statute. The Court of International Trade ruled the surcharge unlawful on May 7, 2026; the government has appealed and duties are still being collected while the appeal proceeds.

Current rate
10% ad valorem on most imports, all origins
Affected countries
All origins
Notes
Statutory maximum duration of 150 days (through July 24, 2026) unless extended by Congress.
Expires by law:

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Timeline

  1. In effect
    Federal Register

    Court of International Trade rules surcharge unlawful

    A divided CIT panel holds the Section 122 surcharge unlawful. The government appeals to the Federal Circuit; collection continues pending appeal.

    Official sources
  2. In effect
    Federal Register

    Surcharge takes effect

    10% surcharge applies to goods entered for consumption on or after February 24, 2026. The 150-day statutory clock starts running.

    Official sources
  3. Announced
    Executive order

    Proclamation signed hours after IEEPA ruling

    President signs a proclamation imposing a 10% temporary import surcharge under Section 122, replacing part of the revenue from the IEEPA tariffs struck down the same day.

    Official sources

Legal challenges

Section 122 surcharge litigation

Court: U.S. Court of International Trade (on appeal to the Federal Circuit) · Case status: Ruled invalid

Refund implications: If the CIT ruling survives appeal, duties paid under the surcharge could become refundable. Importers should preserve entry records; no refund process exists while the appeal is pending.

Official sources

TariffOS provides tariff and trade policy information for research and monitoring purposes. It is not legal, tax, customs, or financial advice. Always verify critical decisions against official sources or with qualified professionals.