Section 122 — expired July 24, 2026
The 10% Section 122 emergency tariff expired on July 24, 2026 by its own statutory terms. It no longer applies to new imports — but the court fight over duties already paid continues on appeal, and expiry by itself refunds nothing. Here is what changed, what it means for duties you already paid, and how it compares to the IEEPA refunds.
Two clocks were running — one has stopped
Two independent tracks governed Section 122, and they worked differently. The statutory clock had a fixed date and has now run out. The court case does not have a fixed date and is still going. The surcharge has stopped for new entries either way — but the two tracks answer different questions, and only one of them touches duties already paid.
Track 1 — the statutory sunset: expired July 24, 2026
Section 122 of the Trade Act of 1974 (19 USC 2132) caps a balance-of-payments surcharge at 150 days unless Congress extends it. The 10% surcharge took effect at 12:01 a.m. EST on February 24, 2026 under Proclamation 11012, which put the statutory limit at 12:01 a.m. EDT on July 24, 2026 (CBP CSMS #67844987). Congress did not extend it and no successor measure has been announced, so the surcharge lapsed by operation of law on that date. It no longer applies to goods entered for consumption on or after July 24, 2026. This deadline was fixed from the start and did not depend on the court case.
Track 2 — the court case: still on appeal
The Court of International Trade struck down Section 122 on May 7, 2026, in Oregon v. Trump and Burlap & Barrel v. Trump (consolidated), but that ruling never stopped collection: the government appealed, and on June 11, 2026 the Federal Circuit stayed the trade court's order, so CBP kept collecting the surcharge from all importers right up to the July 24 sunset. The consolidated appeal (Federal Circuit No. 2026-1804, State of Oregon v. Trump) is still being briefed — the government's opening brief was due July 21, 2026 — and remains undecided.
Expiry is not a refund
The sunset stops Section 122 going forward; it does not return anything already paid. Duties collected under Section 122 between February 24 and July 24, 2026 remain owed. There is no CBP refund process for Section 122 duties — the CAPE process covers IEEPA duties only.
Whether any Section 122 duties already paid are ever recoverable turns on the appeal, and that outcome is undetermined — the court itself has not settled the underlying question. Even a ruling against the government would not return duties automatically; recovery can depend on steps taken to preserve a claim. Portigo does not predict litigation outcomes; a customs broker or trade attorney can advise on your options for entries that paid it.
Section 122 vs the IEEPA refunds
Two emergency tariffs have now come off, with opposite results for importers who paid them. The IEEPA ruling is final and has a refund process; Section 122 stopped on its own statutory timer while the court fight continues, and has no refund process.
| IEEPA emergency duties | Section 122 surcharge | |
|---|---|---|
| Why collection stopped | Struck down by the Supreme Court — February 2026, final | Statutory sunset on July 24, 2026 (the court case is separate and on appeal) |
| Collected today? | No — collection has ended | No — expired July 24, 2026 |
| Refund path today | CAPE — CBP's phased refund process | None exists today |
| What decides refunds of duties already paid | Settled — refunds are being processed | The Federal Circuit appeal (No. 2026-1804), undecided |
What this changed on Portigo
Affected tariff pages compute Section 122 from effective-dated rate records, so the 10% surcharge has already dropped out of the duty stack for entries made on or after July 24, 2026, and the countdown on those pages has retired. Pages describing an earlier entry date still reflect the rate that applied then. As the appeal moves, or if a successor measure is announced, the affected pages and this page are updated against a primary source.
How to hear what comes next
Every affected product page carries a "Watch this rate" form. Adding your product and origin there records the duty stack at signup, so a future alert can say exactly what changed — including the appeal's outcome or any successor measure. Alerts launch in a future Portigo release; nothing is emailed until then.
Status as of July 24, 2026. This page is informational only and is not legal or compliance advice. Confirm specifics against official sources or a licensed customs broker.