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Section 122 temporary import surcharge

Balance-of-payments surcharge (Section 122)

EndedFeb 24, 2026 to Jul 23, 2026

Court status

On May 7, 2026 the Court of International Trade held Proclamation 11012 invalid (Oregon v. United States; Burlap and Barrel, Inc. v. United States, Slip Op. 26-47, with Judge Stanceu dissenting). It barred collection only from the three importer plaintiffs (the State of Washington, Burlap and Barrel, and Basic Fun), declined a universal injunction and dismissed the other states' claims for lack of standing. The government appealed on May 8, 2026. On May 20, 2026 the Court of International Trade denied the government's own motion for a stay (Slip Op. 26-53), but on Jun 11, 2026 the Federal Circuit granted the government's motions for a stay pending appeal (State of Oregon v. Trump, Nos. 2026-1804 and 2026-1805), so the injunction was suspended while the appeal proceeds.

A court ruling doesn't change your duty until CBP changes what it collects.

What it is

A 10% surcharge on imports from every country, imposed for 150 days from Feb 24, 2026 under the President's balance-of-payments authority. Many goods were exempt: products on the proclamation's exemption list (including certain critical minerals, energy, pharmaceuticals, electronics and some farm goods), civil aircraft and parts, goods covered by Section 232 tariffs, USMCA goods of Canada and Mexico entered free, CAFTA-DR textiles entered free, donations and informational materials. It expired at the close of Jul 23, 2026. In May 2026 the Court of International Trade held the proclamation invalid and barred its collection from the three importers that had sued; on Jun 11, 2026 the Federal Circuit stayed that order pending appeal.

Legal authority: Section 122 of the Trade Act of 1974 (19 U.S.C. 2132), balance-of-payments authority; Proclamation 11012 of February 20, 2026. Section 122 of the Trade Act of 1974 lets the President impose a temporary import surcharge of up to 15% for up to 150 days to deal with large and serious balance-of-payments deficits.

Check a product

Rates

"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.

  • +10%Feb 24, 2026 to Jul 23, 2026
    Origin
    All countries
    Products
    All products
    Heading
    9903.03.01

How it combines with other duties

Charged on top of the base rate and any other chapter 99 duty, except where note 2(aa) exempts the goods. Not charged on goods covered by Section 232 tariffs; where a Section 232 tariff covers only part of an import, the surcharge applied to the rest. Goods eligible for trade-agreement rates still paid it, except USMCA goods of Canada and Mexico and CAFTA-DR textiles entered free. Goods properly entered under chapter 98 were exempt, except under 9802.00.40, .50, .60 and 9802.00.80: for the first three it applied to "the value of repairs, alterations, or processing performed", and for 9802.00.80 to "the value of the article assembled abroad, less the cost or value of such products of the United States" (U.S. note 2(aa)(i)). Antidumping and countervailing duties still applied.

Exemptions

Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.

Exempt automatically (1)

  • Products on the surcharge's exemption list (note 2(aa)(ii))Codes listed in U.S. note 2(aa)(ii) to chapter 99, subchapter III9903.03.03

Exempt when another tariff applies instead (7)

  • Steel, aluminum and copper goods under Section 232Legal text: articles of aluminum, of steel, or of copper or derivative aluminum or steel articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.269903.03.06
  • Cars and light trucks under Section 232Legal text: passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks provided for in headings 9903.94.01, 9903.94.02 (as applied to the U.S. content of passenger vehicles and light trucks described in subdivision 33(d) of this subchapter upon approval from the Secretary of Commerce), 9903.94.03, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60 and 9903.94.619903.03.06
  • Car and light-truck parts under Section 232Legal text: parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks provided for in headings 9903.94.05, 9903.94.06 (as applied to parts of passenger vehicles that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA) other than automobile knock-down kits or parts compilations), 9903.94.07, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.64, 9903.94.65, 9903.94.66, 903.94.67, 9903.94.68 and 9903.94.69, and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks subject to an import adjustment offset pursuant to Proclamation 10925 of April 29, 2025 (90 FR 18899), as amended9903.03.06
  • Wood products under Section 232Legal text: wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23 and 9903.76.249903.03.06
  • Medium and heavy trucks and buses under Section 232Legal text: medium- and heavy-duty vehicles, buses, and other vehicles provided for in headings 9903.74.01, 9903.74.02, 9903.74.03 and 9903.74.069903.03.06
  • Medium and heavy truck parts under Section 232Legal text: medium- and heavy-duty vehicle parts provided for in headings 9903.74.08, 9903.74.09 and 9903.74.10, and parts of medium- and heavy-duty vehicles subject to an import adjustment offset pursuant to Proclamation 10984 of October 17, 2025 (90 FR 48451)9903.03.06
  • Semiconductors under Section 232Legal text: semiconductor articles provided for in heading 9903.79.019903.03.06

Exempt when claimed under a trade agreement (3)

  • Canada, USMCA (note 2(aa)(vi))Origin: CanadaLegal text: any products of Canada entered free of duty under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS9903.03.07
  • Mexico, USMCA (note 2(aa)(vii))Origin: MexicoLegal text: any products of Mexico entered free of duty under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS9903.03.08
  • CAFTA-DR textiles and apparel (note 2(aa)(viii))Origin: Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaLegal text: a textile or apparel good as defined in subdivision (d)(v) of general note 29 of the HTSUS which is the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, entered free of duty under the Dominican Republic-Central America-United States Free Trade Agreement, including any treatment set forth in subchapter XXII of chapter 98 of the HTSUS9903.03.09

Exempt when the goods match a description (12)

Show all 12
  • Etrogs9903.03.04
  • Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled9903.03.04
  • Date palm branches, Myrtus branches or other vegetable material, for religious purposes only9903.03.04
  • Bread, pastry, cakes, biscuits and similar baked products nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only9903.03.04
  • Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only9903.03.04
  • Acai9903.03.04
  • Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice9903.03.04
  • Coconut water or juice of acai9903.03.04
  • Coconut water juice blends, not from concentrate, packaged for retail sale9903.03.04
  • Acai preparations for the manufacture of beverages9903.03.04
  • Essential oils other than those of citrus fruit, nesoi, for religious purposes only9903.03.04
  • Informational materialsLegal text: Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds9903.03.11

Exempt for certain uses (2)

  • Civil aircraft, engines, parts and simulators (note 2(aa)(iv))Codes listed in U.S. note 2(aa)(iv) to chapter 99, subchapter IIILegal text: articles the product of any country that are civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of general note 6 of the HTSUS9903.03.05
  • Donations to relieve human sufferingLegal text: Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering9903.03.10

Goods already on their way (1)

  • Goods loaded before Feb 24, 2026 and entered before Feb 28, 2026Legal text: Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 20269903.03.02 · Feb 24, 2026 to Feb 27, 2026

What changed

Sources

  1. Proclamation 11012, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems, 91 FR 9339, Feb 25, 2026
  2. CBP, CSMS # 67844987, Imposing Temporary Section 122 Duties, Feb 23, 2026
  3. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 2(aa), including the compiler's note that it expired at the close of July 23, 2026
  4. HTS 2026 Revision 20, headings 9903.03.01 to 9903.03.11
  5. Court of International Trade, Oregon v. United States; Burlap and Barrel, Inc. v. United States, Slip Op. 26-47, May 7, 2026 (opinion and order, pp. 45-46 and 52-53)
  6. Court of International Trade, State of Washington v. United States; Burlap and Barrel, Inc. v. United States, Slip Op. 26-53, May 20, 2026 (order denying a stay pending appeal, pp. 3-4)
  7. U.S. Court of Appeals for the Federal Circuit, State of Oregon v. Trump, Nos. 2026-1804 and 2026-1805, order granting the motions for a stay pending appeal (per curiam, nonprecedential), Jun 11, 2026, pp. 3 and 10 (free RECAP copy on CourtListener of the order as docketed in the Court of International Trade, No. 1:26-cv-01606, ECF No. 51)

Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.