Tag: Section 122
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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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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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Calculate U.S. import duty in 2026 – base rate, Section 122 surcharge, Section 232/301 stacks, MPF, HMF, and total landed cost. Worked examples by sector.
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CBP binding rulings, classification rulings, and country-of-origin rulings explained. When to file each, processing time, and legal effect for importers.
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U.S. country-of-origin marking rules for importers. What must be marked, exceptions, USMCA marking, and penalties for non-compliance.
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First Sale for Export valuation can reduce dutiable value by 15-30%. How it works, the documentation required, and 2026 CBP scrutiny trends.
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FTZ vs bonded warehouse compared on duty deferral, manipulation rights, MPF/HMF, and Section 232/301/122 treatment. Decision guide for SMB importers.
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Canadian CBSA and U.S. CBP compared on tariffs, classifications, valuation, audits, and refund processes. Cross-border importer’s comparison guide.