CBP has provided guidance on the IEEPA-based duties which will no longer be collected on goods entered on or after 12:01 a.m. ET on February 24, 2026. Please see CSMS #67834313 for full details. Please note that the trade community is still awaiting further guidance regarding any potential refund possibilities or mechanisms.
In response to the Supreme Court invalidating the IEEPA tariffs, President Trump announced a new 10% global tariff under Section 122, which may be modified to 15%. Existing Section 232 and 301 tariffs will remain active.
White House Proclamation for Section 122 may be found here.
SCOTUS opinion may be found here.
Importers are encouraged to assess their current import activity and consult their JSC representative regarding entry timing or any decisions to withhold submission.
Please note that the trade community is still awaiting further guidance regarding any potential refund possibilities or mechanisms and the final guidance on the implementation of the section 122 tariffs.
JSC Compliance will continue to monitor and distribute updates when they become available. If you have any questions, please contact our JSC Compliance team.
