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.
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.
Was Applied on Top of Existing Duties
While in effect, the 10% surcharge was assessed in addition to all other applicable duties, including Section 232 (steel/aluminum) and Section 301 tariffs, which remain in effect independently.
Surcharge rate
Start date
Statutory day limit
Expiration date
Exemptions from the Surcharge
While the 10% Section 122 surcharge was in effect, the following categories of goods were exempt — worth reviewing if you're checking past entries:
USMCA-Qualifying Goods
Goods from Canada and Mexico that qualified under the United States-Mexico-Canada Agreement were exempt from the surcharge.
Section 232 Products
Products already subject to Section 232 tariffs — specifically steel and aluminum — were not subject to the additional surcharge.
Certain Agricultural Products
Select agricultural products were exempted from the surcharge to minimize food supply chain disruption.
Pharmaceutical Products
Pharmaceutical imports were exempt to avoid increases in healthcare costs.
Aerospace Components
Certain aerospace components were exempt due to national security and supply chain considerations.
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 (Steel & Aluminum)
Section 232 tariffs on steel and aluminum imports are unaffected by the IEEPA ruling. These remain at their current rates.
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.
Protest & Drawback Filing
We help you file 180-day protests and, for re-exported goods, duty drawback claims — preserving refund rights while the CIT appeal is pending.
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.
Claim IEEPA Refunds
Up to $175 billion in refunds are now available following the Supreme Court ruling. File Post Summary Corrections to recover duties paid under IEEPA tariffs.
File for IEEPA refundsCustoms 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 servicesQuestions about the surcharge, your refund options, or the new Section 301 forced-labor tariffs? We're here to help.