Tariff change tracker

Section 122 (Trade Act of 1974) — temporary balance-of-payments surcharge

EXPIRED. Section 122 caps a surcharge at 150 days absent an act of Congress; the window closed at 12:01 a.m. EDT on July 24, 2026 and was not extended. Retained as a historical rule so entries dated February 24 – July 23, 2026 still calculate correctly. Exemptions were implemented at HTSUS 9903.03.02–9903.03.11. Refund litigation is live at the Federal Circuit following the CIT's May 7, 2026 ruling.

Section 301 (Trade Act of 1974) — forced labor enforcement action

Two-tier action: 10% or 12.5% depending on the economy, covering roughly 60 trading partners. Published at 91 FR 47318 and implemented at HTS heading 9903.02, which carries 91 lines for per-economy tiers, in-transit exceptions and carve-outs. ImportCost does NOT apply a rate until those 9903.02 lines are mapped to economies, so this surfaces as 'needs review' rather than guessing a tier.

Section 301 (Trade Act of 1974) — Brazil, digital trade and electronic payment services

Section 301 action against Brazil concerning digital trade and electronic payment services, published at 91 FR 45516. Product scope and rate must be read from the notice's annex; not yet imported, so no rate is applied. Note that Brazil also appears in terminated IEEPA lines at HTS 9903.01.77-9903.01.83 — those are no longer collected and must not be confused with this action.

U.S.–EU trade arrangement — all-inclusive tariff ceiling

CEILING, NOT A SURCHARGE. Goods whose MFN rate already equals or exceeds 15% pay MFN only — the ceiling does not stack on top. Steel and aluminium remain under Section 232 at their own rate and are excluded here. Marked requires_review because the engine must implement ceiling semantics (min(total, 15%)) rather than addition before this can auto-apply. Aircraft and parts, cork, and generic pharmaceuticals move to MFN-only treatment on September 1, 2026.

IEEPA — EO 14194 (southern border)

TERMINATED under EO 14389. Retained for historical entry dates and refund eligibility.

IEEPA — EO 14193 (northern border)

TERMINATED under EO 14389. Applied to certain Canadian-origin goods. Retained for historical entry dates and refund eligibility.

IEEPA — EO 14195 (synthetic opioid supply chain, China)

TERMINATED. The Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs. Per CSMS #67834313, CBP stopped collecting these duties for goods entered for consumption on or after 12:00 a.m. ET February 24, 2026, and deactivated the associated HTSUS numbers in ACE. Retained for historical entry dates and refund eligibility checks.

Section 122 (Trade Act of 1974) — temporary balance-of-payments surcharge

EXPIRED. Section 122 caps a surcharge at 150 days absent an act of Congress; the window closed at 12:01 a.m. EDT on July 24, 2026 and was not extended. Retained as a historical rule so entries dated February 24 – July 23, 2026 still calculate correctly. Exemptions were implemented at HTSUS 9903.03.02–9903.03.11. Refund litigation is live at the Federal Circuit following the CIT's May 7, 2026 ruling.

Section 232 — timber and lumber articles

Product-scoped. Covered-article list must be imported before a rate is applied.

Section 232 — semiconductors and related articles

Scope is narrower than all of headings 8541/8542 and includes downstream articles containing covered chips. Marked requires_review until the official article list is imported — ImportCost will not guess whether a finished consumer device is in scope.

Section 232 — copper articles

Product-scoped copper action. Verify the covered derivative list against the current annex.

Section 232 — aluminum articles and derivatives

Product-scoped. Same caveat as steel: derivative coverage changes; verify the HTS.

Section 232 (Trade Expansion Act of 1962) — steel articles and derivatives

PRODUCT-SCOPED, NOT COUNTRY-SCOPED. Applies based on the article's HTS classification regardless of country of origin, including partners with no country-specific action. Derivative-article coverage has shifted over time — verify the specific HTS against the current Chapter 99 annex before relying on this.

IEEPA — EO 14194 (southern border)

TERMINATED under EO 14389. Retained for historical entry dates and refund eligibility.

IEEPA — EO 14193 (northern border)

TERMINATED under EO 14389. Applied to certain Canadian-origin goods. Retained for historical entry dates and refund eligibility.

IEEPA — EO 14195 (synthetic opioid supply chain, China)

TERMINATED. The Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs. Per CSMS #67834313, CBP stopped collecting these duties for goods entered for consumption on or after 12:00 a.m. ET February 24, 2026, and deactivated the associated HTSUS numbers in ACE. Retained for historical entry dates and refund eligibility checks.

USMCA — originating goods

Preference is CLAIMED, not automatic. Requires a valid certification of origin and satisfaction of the rules of origin for the specific HTS. ImportCost cannot determine origin qualification from a product description, so this is always surfaced as a question to the user rather than applied silently.

Section 301 (Trade Act of 1974) — China Lists 1–4

STILL IN FORCE — unaffected by the Supreme Court's IEEPA ruling. Section 301 is HTS-specific: rates vary by list (commonly 7.5% or 25%) and many 8-digit subheadings carry time-limited exclusions. ImportCost deliberately stores NO blanket China rate. A rate is applied only after the official USTR list-to-HTS mapping is imported. Until then this rule reports 'needs review' with a link to the USTR product lookup.

KORUS — U.S.–Korea Free Trade Agreement

Preference requires a valid origin certification. The applicable rate is the Special column entry for KR on the specific HTS line, not a flat zero. Note that product-scoped Section 232 actions can still apply to Korean-origin goods.