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Regulatory Radar · United States · Trade and tariffs

US rebuilds tariffs on Section 301 after IEEPA and Section 122

In force · updated 6 October 2026 · reviewed 23 October 2026 · North America · China
Next date: 1 Feb 2027

After the Supreme Court struck down the IEEPA tariffs on 20 February 2026, a 10% Section 122 surcharge applied from 24 February until it expired on 24 July. It was replaced the same day by Section 301 tariffs tied to forced-labour import enforcement: 12.5% on products of China, Brazil (which also faces a separate 25% Section 301 tariff since 22 July), Vietnam and 35 other economies, 10% on Canada, Mexico, the UK, India and others, with USMCA goods of Canada and Mexico entered duty-free, Section 232 goods, pharmaceuticals and civil aircraft excluded. Refunds of IEEPA duties run through CBP's phased CAPE process, whose Phase 3 opened on 6 October for Section 1581(i) plaintiffs, and some remain tied up in the courts.

For a parcel A China-origin parcel now pays 12.5% on top of normal duties, and the rate depends on proven origin, so supplier and origin data set the landed cost.

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Who it hits

Cross-border marketplaces and sellersExpress integratorsCustoms brokersImporters of record

What to prepare

  • Update landed-cost engines with the Section 301 rate by origin and the exclusion annexes, and check USMCA claims on Canadian and Mexican goods
  • Check whether IEEPA and Section 122 duties paid on your entries are eligible for refund, and track protest deadlines (180 days from liquidation)
  • Add change-of-law clauses to US inbound contracts, since the legal basis of the tariffs has changed twice in 2026

Our reading

The legal basis has changed but the tariff level on small parcels has not fallen, so planning should assume a durable 10% to 12.5% layer. The court challenges to Section 122 and the pending refunds show legal risk, but they create cash recovery opportunities rather than a route back to duty-free parcels.
US-China truceEnd of de minimis

Sources

  1. Forced-Labour Section 301 Tariffs on 60 Economies Take Effect on 24 July: An Overview of the Final Action · Global Trade Alert · 2026-07-24
  2. Fact Sheet: USTR Section 301 Action in Response to the Failure of 60 Economies to Ban Imports Produced with Forced Labor · Office of the United States Trade Representative · 2026-07
  3. A Tale of Tariff Substitution · Kroll · 2026-09-09
  4. Months after IEEPA tariffs were struck down, some refunds remain caught between Customs and the courts · KESQ (Stacker) · 2026-09-22
  5. Tax Insights: US Court of International Trade strikes down section 122 tariffs · PwC Canada · 2026-05-22
  6. Tariff-ied! This Week in International Trade (October 19, 2026) · National Law Review (Foley & Lardner) · 2026-10-19

Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.

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