CBP Issues Section 122 Guidance 10% Duties on All Imports

U.S. Customs & Border Protection (CBP) published CSMS #67844987 – Imposing Temporary Section 122 Duties approximately four hours prior to implementation of the Section 122 tariffs. The guidance confirms that a 10% tariff will apply to goods from all countries, subject to specific exclusions.

Many of the Section 122 exclusions largely mirror those previously enacted under the now-vacated IEEPA tariffs.

Section 122 Effective Date and Duration

  • The 10% Section 122 tariffs take effect at 12:01 a.m. ET on February 24, 2026.
  • The tariffs will remain in effect for 150 days, expiring on July 24, 2026.

Section 122 Exclusions

The following goods are excluded from the Section 122 tariffs:

On-the-Water Exclusion
Applies to goods from any country that:

  • Were loaded onto a vessel at the port of loading and were in transit on the final mode of transportation prior to entry into the U.S. before 12:01 a.m. ET on February 24, 2026; and
  • Are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. ET on February 28, 2026.

Tariff Classification-Based Exclusions

  • Certain tariff classifications described in Note 2(ii) to Annex I (including most articles previously listed in Annex II and exempt from reciprocal tariffs).

Specific Product Exclusions

  • Certain agricultural products (including coffee, tomatoes, and oranges).
  • Certain articles qualifying under the Civil Aircraft Agreement pursuant to General Note 6 and classified in specified tariff provisions.
  • Articles qualifying for preferential treatment under USMCA.
  • Textile and apparel articles qualifying under DR-CAFTA.
  • Humanitarian donations.
  • Informational materials.

Section 232

  • Section 122 tariffs do not apply to entry summary lines on which Section 232 tariffs are paid.
  • However, Section 122 tariffs will apply to the non-metal content of aluminum, steel, and copper articles subject to Section 232 duties.

Drawback

  • Duty drawback will be available for Section 122 tariffs.

Chapter 98

  • Duty relief may be available under Chapter 98 provisions, where applicable.

Foreign Trade Zones (FTZ)

  • Goods subject to Section 122 tariffs must be admitted into a Foreign Trade Zone under Privileged Foreign (PF) status.

De Minimis

In a separate CSMS addressing the suspension of de minimis treatment, CBP confirmed:

  • Entries otherwise eligible for de minimis treatment are subject to the 10% Section 122 tariffs.
  • International mail shipments will follow a different process than other shipments that were previously eligible for de minimis treatment.

We will continue to keep you updated with any further developments. If you have questions about how these changes affect specific commodities or your supply chain, reach out to our customs compliance team.

Learn More About the Tariff Changes

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