U.S. TEMPORARY IMPORT SURCHARGE

Fecha publicación: 12 March, 2026
Etiquetas: Tariff | USA
Autor: Ramón Aparicio - Corporate Oceanfreight Manager
Last 29th febrery, the United States Supreme Court ruled that the Executive Branch exceeded its authority by imposing tariffs under the International Emergency Economic Powers Act (IEEPA), a law intended to address national emergencies. In a 6–3 decision, the justices made clear that the approach adopted by Trump regarding tariffs applied to goods imported into the United States was not authorized under the IEEPA statute of 1997.
The Court’s decision affects the application of tariffs in two categories: the country-by-country “reciprocal” tariffs, which range from 34% for China to a baseline of 10% for the rest of the world, and the separate 25% tariff that Trump imposed on certain goods from Canada, China, and Mexico due to insufficient control over fentanyl trafficking.
As of February 24, 2026 (12:01 a.m. EST), the United States has implemented a temporary 10% ad valorem import surcharge under Section 122 of the Trade Act of 1974.

 

  • Duration: Up to 150 days (currently through July 24, 2026)
  • Scope: Applies to most goods entered for consumption into the United States
  • Basis: Calculated on the U.S. customs value at time of entry


Although earlier communications referenced a possible 15% ceiling, current CBP implementation guidance reflects an applied rate of 10%, subject to further administrative clarification.


Interaction with Existing Tariffs


The temporary 10% surcharge does not automatically replace existing trade measures. Unless expressly suspended, previously imposed duties — including Section 232, Section 301, anti-dumping (AD), countervailing (CVD), or other trade remedies — remain in force and may apply cumulatively.

Accordingly, the total effective duty may include:
Base duty (if applicable)

  • 10% temporary surcharge
  • Any additional trade remedies (if applicable)


Final duty treatment must be determined based on:

  • HS classification
  • Country of origin
  • Applicable trade measures
  • Entry date


Recommended Actions


We strongly recommend:

  • Immediate HS code verification
  • Origin determination review
  • Confirmation of Importer of Record and Incoterms
  • Recalculation of landed cost for shipments entering on/after February 24


Each shipment should be assessed individually to determine total duty exposure.


Please contact us if you require a product-specific duty impact assessment.

Ramón Aparicio - Corporate Oceanfreight Manager
Etiquetas: Tariff | USA

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