IEEPA Ends & 10% Section 122 Begins
To Our Valued Partners,
Since our update on Friday regarding the Supreme Court’s decision on IEEPA tariffs, additional official actions have now been published. Below is a summary based strictly on the February 20, 2026 Executive Order, CBP CSMS messages, and the White House Fact Sheet.
IEEPA Duty Collection Terminated
CBP issued CSMS #67834313 confirming that additional ad valorem duties imposed pursuant to IEEPA under multiple Executive Orders will no longer be collected.
These duties will no longer be in effect for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026.
CBP has confirmed that:
• ACE programming will be updated
• All HTSUS numbers applicable to IEEPA tariffs will be inactive in ACE as of February 24, 2026
• This action affects IEEPA duties only
• Section 232 and Section 301 duties remain unaffected
The February 20, 2026 Executive Order formally terminates the additional ad valorem duties imposed under IEEPA in the listed prior Executive Orders. The national emergencies themselves remain in effect; only the IEEPA-based tariff collections are terminated.
CBP also issued CSMS #67823350 stating it is working with other government agencies to examine the implications of the Supreme Court decision and will provide additional technical guidance for ACE filers as it becomes available.
New Temporary Import Duty Under Section 122
Separately, on February 20, 2026, the President issued a Proclamation under Section 122 of the Trade Act of 1974.
This Proclamation imposes:
• A 10% ad valorem temporary import duty
• Effective 12:01 a.m. eastern standard time on February 24, 2026 (Note: The IEEPA duty termination is effective at 12:00 a.m. on the same date, per CSMS #67834313 — one minute prior to the Section 122 surcharge taking effect)
• For a period of up to 150 days (through July 24, 2026, unless suspended, modified, terminated earlier, or extended by Congress)
The surcharge applies to articles imported into the United States, except for specific categories listed in Annexes to the Proclamation.
The Proclamation states that the 10% surcharge:
• Is in addition to other applicable duties
• Does not apply in addition to Section 232 tariffs
• Will not apply to USMCA compliant goods of Canada and Mexico
• Will not apply to certain specified product categories, including certain critical minerals, energy products, certain agricultural products, pharmaceuticals and ingredients, certain electronics, certain vehicles and aerospace products, informational materials, and specified DR-CAFTA qualifying textile and apparel articles
• Will not apply to articles currently or later subject to Section 232 actions
The surcharge will be treated as a regular customs duty.
The Executive Order ending IEEPA duties does not affect:
• The February 20, 2026 Proclamation imposing the temporary import surcharge
• The separate Executive Order continuing the suspension of duty-free de minimis treatment
Summary of Current Status as of February 20, 2026
• IEEPA-based additional duties will no longer be collected for entries on or after February 24, 2026.
• A new 10% temporary import duty under Section 122 will take effect February 24, 2026.
• Section 232 and Section 301 duties remain in effect.
• CBP will issue further technical guidance through additional CSMS messages as appropriate.
Official Resources:
CSMS #67823350
CSMS #67834313
Executive Order: Ending Certain Tariff Actions
White House Fact Sheet: Temporary Import Duty Under Section 122
Proclamation: Imposing a Temporary Import Surcharge
Annex I
Annex II
We are actively monitoring official guidance and will send an update if any changes are formally published. Call me anytime 833-782-7628 Ext. 1