Category: Section 122 / IEEPA
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The Supreme Court struck down IEEPA tariffs Feb 20, 2026. Here is what the ruling means, what replaced it, and how SMB importers file refunds.
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Step-by-step IEEPA refund filing guide for SMB importers. CAPE portal walkthrough, eligibility, documents, statutory interest, processing time.
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Find out if your imports qualify for IEEPA refund. Eligibility matrix by entry date, HS chapter, country of origin, and stacked-duty status.
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Complete Section 122 surcharge guide for SMB importers. What it is, what is excluded under Annex II, USMCA carve-out, expiration date, and refund possibilities.
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Live tracker for the Section 122 tariff expiration. Updated weekly. Latest CIT lawsuits, Congressional action, replacement scenarios, and importer impact.
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Compare the three main U.S. tariff statutes – Section 122 surcharge, Section 232 national security, Section 301 trade practices. Stacking rules and 2026 implications.
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How Section 122 affects U.S. auto importers and exporters. Vehicle and parts scope, USMCA exemption, Annex II carve-outs, and Section 232 interaction.
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Section 122 effects on electronics, consumer goods, and component imports. Section 301 stacking, USMCA carve-outs, and exposure for SMB electronics importers.
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Section 122 effects on U.S. apparel, footwear, and textile importers. Effective duty stacks by origin; mitigation through First Sale, classification, USMCA.
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Section 122 effects on industrial machinery and capital equipment imports. Section 232 derivative interactions, USMCA mitigation, classification opportunities.