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Expired
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, and no extension was published, so the surcharge expired on July 24, 2026 and is no longer collected. The Court of International Trade had separately ruled it unlawful on May 7, 2026; that appeal still matters because duties paid while it was in force may become refundable.

Current rate
No longer collected — the surcharge lapsed on July 24, 2026 at the end of its 150-day statutory maximum. It was 10% ad valorem on most imports, all origins.
Previous rate
10% ad valorem on most imports, all origins
Affected countries
All origins
Notes
Section 122 of the Trade Act of 1974 caps a surcharge at 150 days unless Congress extends it. No extension was published in the Federal Register, so the surcharge expired by operation of law on July 24, 2026.

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Timeline

  1. Expired
    Court ruling / statute

    Surcharge lapses at the 150-day statutory limit

    The proclamation's own terms and Section 122's 150-day cap set expiry at July 24, 2026. A Federal Register search on August 3, 2026 found no document extending, continuing or replacing the surcharge, so it lapsed by operation of law and duties are no longer collected under it. Duties paid between February 24 and July 24, 2026 remain subject to the pending appeal of the CIT ruling.

    Official sources
  2. 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
  3. 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
  4. 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.