In a Cargo Systems Messaging Service (CSMS) bulletin published on February 23, 2026, U.S. Customs and Border Protection (CBP) provided guidance on the implementation of the temporary Section 122 duties imposed under the Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems Presidential Proclamation.

These duties are imposed as an “additional 10% ad valorem duty on imported articles of every country for a period of 150 days, unless specifically exempt.”

The Section 122 duties apply to “articles that are the product of any country entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026, and through 12:01 a.m. eastern daylight time on July 24, 2026.”

The guidance reviews the exemption headings for Section 122, which includes, but is not limited to exclusions for informational materials, products of Mexico or Canada entered under the United States-Mexico-Canada Agreement, certain products that owe additional duty under Section 232, and civil aircraft and their parts and components.

A transit exemption is open for imported articles that were loaded onto the vessel at the port of loading and in transit on the final mode of transit before 12:01 am Eastern Standard Time on February 24, 2026, and “are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026.”

Section 122 duties will not apply to most goods that are entered under a provision of Chapter 98, with some exceptions for the value of the “repairs, alterations, or processing performed, as described in the applicable subheading.”

Imports subject to Section 122 duties and are admitted into a Foreign Trade Zone on or after February 24, 2026, must be admitted under “privileged foreign status” unless the goods are eligible for admission under “domestic status.”

CBP confirmed that duty drawback will be available in respect to the additional Section 122 duties.

CSMS #67844987 can be found here:
https://content.govdelivery.com/accounts/USDHSCBP/bulletins/40b3b7b?reqfrom=share

The Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems Presidential Proclamation can be found here:
https://www.whitehouse.gov/presidential-actions/2026/02/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems/