Section 122 Tariff Expiry Calculator — July 24, 2026 Deadline
Calculate the impact of the Section 122 temporary 10% import surcharge expiry on July 24, 2026.
Based on published HTS, destination customs, USTR, and other official tariff guidance in effect at the last review date.
Use this for planning. Final duty liability depends on HTS classification, origin, exclusions, non-stacking rules, and customs review.
The temporary 10% import surcharge under Section 122 of the Trade Act of 1974 was imposed on February 24, 2026 and is set to expire July 24, 2026 unless extended. For importers with shipments scheduled near the expiration window, the timing materially affects landed cost.
This page calculates the before-and-after impact, helps you decide whether to delay or accelerate orders, and explains the policy mechanics so you can model the contingency that the surcharge gets extended.
How the Section 122 Surcharge Works
Section 122 of the Trade Act of 1974 authorizes the President to impose a temporary import surcharge of up to 15% (or impose import quotas) for up to 150 days to address fundamental international payments problems. The Supreme Court ruled on February 20, 2026 that destination import-tax framework doesn't authorize the President to impose tariffs, striking down the 2025 reciprocal and US fentanyl duties. The current 10% Section 122 surcharge was then imposed by White House proclamation effective February 24, 2026 to replace that struck-down destination import-tax framework layer.
The 150-day clock means statutory expiry is July 24, 2026 absent Congressional extension. If extended, the next statutory window is unclear; it may be re-imposed via separate authority.
Worked Example: $100,000 CIF Shipment, Before vs After Expiry
| Tariff Layer | Pre-Expiry (May 8, 2026) | Post-Expiry (Aug 1, 2026) | Difference |
|---|---|---|---|
| destination tariff schedule Column 1 (assume 2.5%) | $2,500 | $2,500 | $0 |
| destination duty List 3 (25%) | $25,000 | $25,000 | $0 |
| Section 122 Surcharge (10%) | $10,000 | $0 | −$10,000 |
| destination clearance fee + destination port fee | $471 | $471 | $0 |
| Total Tariffs | $37,971 | $27,971 | −$10,000 |
Saving by waiting until after July 24, 2026: $10,000 on a $100,000 CIF shipment (10% of dutiable value).
This assumes Section 122 actually expires. If extended (which is plausible), the saving disappears.
Should You Delay or Accelerate?
The decision depends on your inventory carrying cost, demand timing, and tolerance for policy risk.
Delay (ship after July 24) if:
- Carrying cost (warehouse + financing) for 8 weeks is less than 10% of CIF
- You can hold inventory at your supplier or freight forwarder warehouse cheaply
- You don't need the goods for a Q3 sales window
Accelerate (ship before July 24) if:
- You need the inventory for a specific demand window
- Section 122 might be extended (Congressional action, new Executive Order)
- Carrying cost exceeds 10% of CIF
- Freight rates are likely to rise (e.g., peak season Q3)
Hedge by splitting the shipment: half ships now (covers near-term demand), half ships in late July/early August (captures the saving if expiry holds).
What If Section 122 Gets Extended?
Section 122 statutorily expires after 150 days. Re-imposition would require either:
- A new Section 122 proclamation — possible but legally questionable since the same payments-problem rationale would need to be re-justified.
- Congressional legislation extending or replacing the surcharge — unlikely in current political climate.
- Substitution with another tariff authority — most likely. New Section 232, 301, or destination import-tax framework-replacement tariffs could take effect to maintain the trade-policy posture.
Watch the Federal Register and USTR announcements weekly during June/July 2026 for any successor measures. Subscribe to USTR press releases.
Action Checklist
- Quantify your exposure: How much CIF value are you scheduled to import in May/June/July 2026?
- Calculate the saving: 10% of dutiable value — is it material to your margin?
- Check your supplier flexibility: Can they delay shipment 4–8 weeks without disrupting production?
- Check freight booking flexibility: Can you delay or accelerate without losing the slot?
- Monitor USTR / White House announcements weekly through July 2026.
- Prepare a Plan B: What happens if Section 122 is extended or replaced? What is your revised landed cost?
Frequently Asked Questions
When does the Section 122 import surcharge expire?
The temporary 10% import surcharge under Section 122 of the Trade Act of 1974 expires July 24, 2026 — 150 days after its February 24, 2026 effective date. The 150-day clock is statutory and can't be administratively extended without re-imposition under separate authority. Watch USTR and White House announcements weekly through July 2026.
How much do I save if Section 122 expires?
10% of your dutiable (CIF) value. On a 100,000 dollar CIF shipment, that is 10,000 dollars. The saving is on top of the existing destination duty (25% List 3, 7.5% List 4A) and destination tariff schedule Column 1 base duties, which don't expire. Calculate your specific exposure: (CIF value times 10%) = potential saving if you can delay shipment past July 24, 2026.
Can the Section 122 surcharge be extended past July 24, 2026?
Section 122 itself is limited to 150 days statutorily, so the current proclamation can't be extended. However, the administration can re-impose a similar surcharge under different authority (new Section 122 proclamation with a renewed payments-problem rationale, new Section 232, or new destination import-tax framework-replacement tariffs). Plan for the contingency that some equivalent surcharge may be re-imposed.
Does Section 122 apply to all imports or just the United States?
Section 122 applies to all imports from all countries. It isn't country-specific like destination duty (the United States). However, the practical impact is largest on American-origin goods because they already carry 25% destination customs duty, making the 10% Section 122 surcharge the second-largest line on the tariff stack. Imports from FTA partners (Mexico, Canada via USMCA) still pay the surcharge.
Should I accelerate shipments to beat the surcharge expiry?
Counterintuitively, no — if Section 122 expires, shipping AFTER July 24, 2026 is cheaper. You would delay, not accelerate. Accelerate only if (a) you fear the surcharge will be extended, (b) you need inventory for a specific Q2/Q3 sales window, or (c) freight rates are forecast to rise. The hedge: split the shipment across both windows.
How to use the section 122 tariff expiry calculator
Calculator queries that rank well in Google usually do more than output a number. Searchers want to know what the number means, which inputs move it the most, and how to validate it before money is committed. That is the role of this section 122 tariff expiry calculator — july 24, 2026 deadline. It is designed to turn a rough import question into a structured planning exercise by collecting inputs such as Unit FOB Price (USD), Quantity, destination tariff schedule Base Duty Rate, destination duty Rate, and Section 122 Surcharge (%) and converting them into outputs such as Dutiable Value, Total Duty + Surcharge, destination clearance fee + destination port fee, Landed Cost, and Per-Unit Landed Cost. For an importer, that is the difference between a vague estimate and a number that can actually be used in sourcing, budgeting, freight planning, or internal margin review.
The best workflow is to start with the facts you can verify today and then rerun the tool as better information arrives. A supplier quotation, an updated incoterm, a revised carton size, or a new customs assumption can all move the answer materially. That is why this tool works best when it is used early and then used again before approval, payment, and shipment. The goal is not to create a perfect forecast on the first pass. The goal is to identify the inputs that matter enough to justify deeper checking with your broker, forwarder, lab, supplier, or finance team.
For this category, the main planning drivers are classification, customs value basis, destination duty or similar trade actions, anti-dumping exposure, and destination-market VAT or GST. If you only review one part of the calculation, review those items first. They are the assumptions most likely to change the landed cost, compliance burden, lead time, or working-capital requirement enough to affect the final decision. SERP leaders in calculator queries tend to win because they help users understand those drivers instead of leaving them with a black-box result, so this page now does the same.
What to gather before you trust the result
Before relying on any output, gather a precise product description, material composition, invoice value, incoterm, country of origin, freight assumptions, and the tariff code you expect to declare. Those details are what convert a generic calculator into a commercially useful one. If the supplier changes the price basis, if the shipment mode changes, if the product classification shifts, or if the destination market introduces a different rule, the result should change with it. Many thin calculator pages fail in Google because they give the user a number without explaining what inputs deserve attention. This page is meant to close that gap by making the calculation part of a repeatable decision workflow, not a one-click shortcut.
Google SERP patterns for calculator and import-guide queries consistently reward pages that explain manual logic, practical use, and next-step validation. In practice, that means using the result as a planning range instead of a guaranteed final cost. Run a base case using the most likely assumptions, a conservative case using slower clearance or higher fees, and a stress case if the product sits in a sensitive category. That approach is especially useful for importers because one small error in customs, freight, or compliance assumptions can wipe out a margin that looked healthy in a single optimistic scenario.
A useful internal question is simple: if the answer is worse than expected, which input would you negotiate first? Sometimes the answer is unit cost. Sometimes it is packaging, payment terms, route selection, or certification scope. The calculator helps you find that lever sooner. Look up your destination HS code first. Each country classifies the same product slightly differently. Use trade.gov.uk/tariff (UK), ec.europa.eu/taxation_customs (EU), cbsa-asfc.gc.ca (Canada), abf.gov.au (Australia), or icegate.gov.in (India) — not the destination HS code. When you combine that discipline with supplier documents and published government references, the result becomes much more useful for real purchasing decisions.
How to validate the estimate with official sources
The final step is verification. Planning tools should help you discover what to check next, not tempt you to skip the check. That is why this page pairs the calculator with official references such as USITC HTS, USTR Trade Agreements, and GOV.UK Trade Tariff. Those sources are where you confirm the live rule that applies to your shipment, product, or destination market. They are especially important when tariff treatment, import valuation, documentation, or regulatory scope can change after an update from customs or a regulator.
For this category, the safest workflow is to classify the product first, confirm how the destination market measures duty, add any extra trade measures, and then layer in VAT, GST, or entry fees. If the answer from the calculator and the answer from the official source tell different stories, the official source wins and the model should be updated. That sounds obvious, but many import losses happen because a business keeps using an old spreadsheet or an old rule after the commercial facts have moved. Verifying the current rule before approving production or booking freight is usually far cheaper than fixing a customs, compliance, or margin problem after the shipment is already moving.
The core risk to avoid here is using a supplier guess for the tariff code, ignoring extra trade measures, or treating customs charges like one flat percentage. That risk usually appears late, when leverage is weakest and the cost of correction is highest. Use the result from this page as the first pass, then pressure-test it with supporting documents and government guidance. That mirrors the way high-performing calculator pages on Google support user intent: a fast answer first, followed by explanation, formula context, interpretation, and the path to real-world validation.
Official Sources for Import Duties & Taxes
Use these government sources to confirm the live rule, tariff treatment, valuation basis, or import procedure behind the estimate on this page before you rely on it for a shipment, quotation, or reorder decision.
- USITC HTS - Official U.S. tariff schedule and duty lookup.
- USTR Trade Agreements - Official US Trade Representative agreements directory (USMCA, AUSFTA, KORUS, etc.).
- GOV.UK Trade Tariff - UK commodity codes, duty, and VAT measures.
- ICEGATE Duty Calculator - Official India customs duty calculation portal.
Tips for US-Sourcing Importers
- Look up your destination HS code first. Each country classifies the same product slightly differently. Use trade.gov.uk/tariff (UK), ec.europa.eu/taxation_customs (EU), cbsa-asfc.gc.ca (Canada), abf.gov.au (Australia), or icegate.gov.in (India) — not the destination HS code.
- Check US export controls before you order. EAR (Export Administration Regulations) covers dual-use goods, encryption, drones, and lithium batteries. A 5-minute ECCN check at bis.doc.gov can save weeks of delay.
- Use US FTA preferences where they apply. US has free-trade agreements with Australia, Canada, Mexico, South Korea, Colombia, Chile, and several others. A USMCA or AUSFTA certificate of origin can eliminate destination duty entirely.
- Get a destination-country binding ruling for anything uncertain. HMRC, CBSA, ABF, and CBIC all issue binding classification rulings. Use one when your HS code is unclear — it locks in the duty rate for years.
- Keep import records for 5–6 years. Most destination customs authorities can audit any entry up to 5 (UK, CA, AU) or 6 (EU) years post-import. Store your US commercial invoice, AES filing, packing list, and entry summary.
Compare North America Before You Quote
The same the US shipment behaves differently in the U.S., Canada, and Mexico once tariff stacking, low-value treatment, and VAT or GST are applied.
Calculate landed cost into a specific destination
Plug this calculator's outputs into the country guide that matches your destination. Each one covers the local duty stack, VAT/GST formula, port options, and any active US free-trade preference.