Courts Continue Reviewing Legality of Temporary 10% Import Tariff
The temporary 10% Section 122 surcharge ran from February 24 to July 24, 2026. The Court of International Trade declared it invalid on May 7, 2026, but its judgment is stayed while the government appeals, and no Section 122 refunds are being paid.
What this affects
The update
Legal challenges against the temporary 10% global tariff policy continue moving through federal courts as trade groups argue the measures exceed executive authority under Section 122. Importers remain subject to the duties while litigation proceeds, creating uncertainty for manufacturers, retailers, and logistics providers planning mid-year procurement strategies.
Impact
Ongoing legal uncertainty complicates pricing, sourcing, and inventory planning for businesses dependent on imported goods. Sudden policy reversals could also disrupt customs and refund procedures.
What to watch
Importers remain liable while the challenge proceeds. Sudden reversals disrupt both pricing and customs refund procedures. Update, September 14, 2026: the Court of International Trade declared Proclamation 11012 invalid on May 7, 2026 but did not stop collection or order refunds, and the government appealed to the Federal Circuit on May 8. The 10% surcharge ran its full 150 days and expired on July 24, 2026, when the Section 301 forced-labor duties took its place. Whether Section 122 duties paid between February 24 and July 24 come back depends on that appeal, so keep entry records and watch liquidation dates. Update, November 4, 2026: the government's appeal (Federal Circuit Nos. 2026-1804 and 2026-1805) was briefed in July and August and no argument date has been announced. The trade court's judgment, which gave relief only to the named plaintiffs, is stayed, no Section 122 refunds are being paid, and CBP has no refund process for them. Entries from February 24 to July 24, 2026 normally liquidate from about February to July 2027, and each liquidation starts a 180-day protest window.
How to prepare
- 1Plan for both continuation and suspension
Two scenarios, one pricing decision each, written down before either happens.
- 2Keep import documentation audit-ready
A future refund claim is only as good as the entry file behind it.
- 3Track rulings by case, not by headline
Relief is often narrower than the reporting suggests.
Sources
- US Trade Court Strikes Down Section 122 Tariffs, but Ruling's Fate Is Uncertain and Practical Impact Is Limited · Skadden · May 8, 2026
We summarize published reporting and official notices. Always confirm rates and dates against the Federal Register or your customs broker before acting on them.