Section 122
Temporary Surcharge Record
Documentary guide to the temporary 10% import surcharge imposed under Section 122 of the Trade Act of 1974, covering the February 24–July 24, 2026 period, its statutory basis, exceptions, tariff interactions, implementation, and expiration.
The 2026 Section 122 surcharge is no longer presented here as an active tariff.
Applicable beginning at 12:01 a.m. EST.
The proclamation specified 12:01 a.m. EDT.
Subject to the proclamation's stated exceptions.
A temporary statutory measure, not a permanent tariff system.
On February 20, 2026, Proclamation 11012 invoked Section 122 of the Trade Act of 1974 to impose a temporary 10% ad valorem surcharge on covered imports.
The measure was effective for covered goods entered for consumption, or withdrawn from warehouse for consumption, beginning February 24, 2026.
The proclamation expressly provided that the HTSUS modifications would continue through 12:01 a.m. EDT July 24, 2026 unless suspended, modified, or terminated earlier, or extended by an Act of Congress.
Coverage was broad, but not universal.
Proclamation 11012 identified multiple categories excluded from the surcharge, with detailed implementation in its annexes.
Section 232 treatment mattered to surcharge coverage.
The proclamation excluded articles and parts of articles that were then, or later became, subject to additional import restrictions under Section 232.
The short life of the 2026 surcharge.
Proclamation Signed
Proclamation 11012 established the temporary Section 122 surcharge framework.
Surcharge Effective
Covered entries became subject to the 10% temporary surcharge beginning at 12:01 a.m. EST.
Compliance Period
Importers tracked product coverage, exceptions, Chapter 99 treatment, Section 232 interaction, and business pass-through.
Specified End
The proclamation specified the measure would continue through 12:01 a.m. EDT July 24, 2026.
Expired tariff. Continuing entry record.
Section 122 may still matter when reconstructing historical landed cost, auditing broker treatment, reviewing customer surcharges, verifying duty calculations, analyzing entry corrections, or building the 2026 tariff history.
Do not use an expired Section 122 rule for a current entry.
Current statutory tariff measures should be verified separately from the historical Section 122 record.
This page documents the 2026 Section 122 temporary import surcharge and should not be used as a statement that the surcharge remains in effect. Historical entry treatment depends on the applicable HTSUS, Chapter 99 provisions, entry date, origin, product, exceptions, Section 232 treatment, and contemporaneous government instructions.