--- title: Supreme Court Strikes Down IEEPA Tariffs; New Section 122 Duties Take Effect description: Supreme Court Strikes Down IEEPA Tariffs; New Section 122 Duties Take Effect image: https://46120516.hs-sites.com/hubfs/AI-Generated%20Media/Images/MONEY%20FLYING%20ALL%20OVER%20THE%20SKY.png --- # Supreme Court Strikes Down IEEPA Tariffs; New Section 122 Duties Take Effect ![Pam Mallette](https://46120516.hs-sites.com/hs-fs/hubfs/PAM.jpg?width=48&height=48&name=PAM.jpg) [By Pam Mallette](http://46120516.hs-sites.com/blog/author/pam-mallette) 2 min read Feb 23, 2026 ##### Share - - - - [mailto:?subject=Check%20out%20http://46120516.hs-sites.com/blog/supreme-court-strikes-down-ieepa-tariffs-new-section-122-duties-take-effect&body=Check%20out%20http://46120516.hs-sites.com/blog/supreme-court-strikes-down-ieepa-tariffs-new-section-122-duties-take-effect&media=https://46120516.fs1.hubspotusercontent-na1.net/hubfs/46120516/AI-Generated%20Media/Images/MONEY%20FLYING%20ALL%20OVER%20THE%20SKY.png](mailto:?subject=Check%20out%20http://46120516.hs-sites.com/blog/supreme-court-strikes-down-ieepa-tariffs-new-section-122-duties-take-effect&body=Check%20out%20http://46120516.hs-sites.com/blog/supreme-court-strikes-down-ieepa-tariffs-new-section-122-duties-take-effect&media=https://46120516.fs1.hubspotusercontent-na1.net/hubfs/46120516/AI-Generated%20Media/Images/MONEY%20FLYING%20ALL%20OVER%20THE%20SKY.png) In a [decision](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfKg3m2nnW7Y8-PT6lZ3kxW6t0MRf3p-zwzW121MKn4rVn_hW2fbScw2CrZ8_VH2w9H6qSHJ1W3h13kc8vNRQ1W7Z7gSL1t53V-W6c1wTf26lHR7W5v_g5M93NCfLW6zWm3y6kyPMMVcJdh67PLKGnW1CLwl37hwwg5W4Xmc193GrBxBW2d90Fj8j6ykkW7Sk2wr24KDdQW3QRVRX3H01N1W46PcSx60JCV8W2MYgy45NL941W8zGBz11LmX8PW4r-5z18N08ZJW90Sf173t6zgMW2t32GP7RNtzyW6NSrvN5GnCkhVpbcT63f_tM8W3Yyt8X556Fs4Vqt9_t662gT8VCfnK73qxFvPf2RJl9v04) handed down on Friday, the Supreme Court of the United States ruled against the use of the International Emergency Economic Powers Act (IEEPA) to impose the previously enacted reciprocal and fentanyl-related tariffs. The immediate result of this decision is the simultaneous cessation of IEEPA tariff collections and implementation of a new tariff framework established under Section 122 of the Trade Act of 1974. This mechanism, authorized by [Presidential Proclamation](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfJH5kBVzW6N1X8z6lZ3mqW16tCfz6xfjRYW2qcF-r8SHPy6W4xDkH_3D63NmW27j--m5-_zhwW7ZmB3231Q9X8W8CT1RZ1L-TjSW308XSK707hwVN1jq_0blQ2HcW3PQcYq6RVZnSN4-fWmSSQNlwW2vynr92xrhcbW2tRMC64nL0hQN6QJhW11-wlXW95TBRy3LjpGnW7PYYsj5N5vmxW7snS5951ZnCSW7_zSm89bvx0rN8s8BYyH2v-sW6_psmR5QQHD3W9h0KS94q9KbBM1zXBfXfxc-W4sRknT9gFwl0W1CGglw84tB-ZVtYzfD5dRSj2W4tvXC87g0nNHW6B3w5067cZ43W5hGh9D766RxCW5x8TRT8yNxXpW8tj_bb8L6TJBW2jPM5N4FvgFDN2JpYNp5T45GW5L6hmy4cmHG1W7clwbb4vsPcMW8pKM6j1RmDfnV5n4RD743Kb-N3p_fYjFmLfWW5sQG9N7svjNsW9cKppy5lCSf_f6S5NtT04), is intended to "address fundamental international payment problems." The shift from the IEEPA framework to Section 122 introduces the following **changes**: The new Section 122 tariff of 10% is expected to be raised to 15% soon, according to a social media [post](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfKz3m2nnW8wLKSR6lZ3lLW3g9Ghm3HFCHwW7HBJgX5f3SPLW39z4kM84TZ3sW30SQkS8D3RvqVLhXKn7z6rjmW32FjH45Zd5Y6W24Qjhw715HjgN81hPwMr-RMxW8mwr1t1hXMmhW5Rj6H16DccBGVdJ7NQ8DYbYJW356f1K3KsxNzN34P52wjTlKRW880bhL2_r8HzW6Mymgl6WkytxW4Swvh45dVPHGVD2CRt7lQhQ2W5scfLy4lr9vXW589FNY1ZrbtQW6lVNv76BhLc_W6nCbZC8cFHycW7YbS1k7rhyfWV28DCX3fH7GRW47TSPG4Cy375W4-Q4BH577FCyW18lQp38SVxDNW35KfRb8s15SXW7vV3y57SJ3mNf3jnHPn04) from over the weekend, but the official guidance has not been issued yet. The question of potential refunds for previously paid IEEPA tariffs is currently unanswered. The Supreme Court's decision did not address this possibility, and there is no current guidance on what mechanisms might be established for any potential refunds, if any. We recognize this is the primary concern for many and assure you we will communicate any new information immediately upon its availability. Beyond the changes mentioned above, much of the scope and applicability of the Section 122 tariff **remains identical** to the previous schedule under IEEPA: The introduction of the Section 122 temporary import surcharge mandates immediate attention from importers, supply chain managers, and customs brokers to ensure compliance with the new rules, particularly regarding in-transit cargo and the complex interplay with other existing tariff regimes. Links: [Continued De Minimis Entry Suspension For All Countries](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfJn5kBVzW69t95C6lZ3k_W8QNd248fTvyVW83Mmlh8gJT1WW5wDW1b2XpH9GW28QxnC94BFnkW7P9bLp5RXQMDN1_gBLLYSCXRW8qRSMw7V1Vb7W8qk6bJ1QfG5fVZ8lLG7Y3RlxW938pnC3KJVGLW6T1JD22Y8Y0hW4H3-Pj60CL20W1fYJ3R4SQkhqW8bBR5Z1_B9z5W3HsDRr3PgGB4W7klp2q4J3yQHW4PTRcH4mh5BPW2XbZMD4DgxK5W6GW3hl3WXtWRN90VBbk8LlbtW51vBz-1TwM7_W3__PSj50bTtqW62NkDj581hwKW2lzz5C8hnbxQW5g6WMw81087KVYgBGK6yvsx7W91qjJ62FhLS7W2lJxtf2X5HG1W18yR893dtLpwW8q-X6T38T-BcW7Xd6Qy5VVKB7N8rrnxCs2gbzW6M6jm611KzHHW6kDHP_1nqN-MN5Gld_b64ptgW46Rqgy4D7zMBdlh3nn04) [Fact Sheet: Temporary Import Duty Under Section 122](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfJ-5kBVzW7lCGcx6lZ3lFW3ZcS-15N27zZW4S5wW17CSR5gW5wp5lJ3qN0QjW3x26dC52MsL4W4HQDhw2rD4QDVCwjVW3sTvb4W29qz0B1zz3VvV-TsnP8pzKb0W5n1C763lW7D2N83ZLPyVHdLvW3HCCmF3HRDL3W3K39zk7pK_P2W8fXwfD7FPnqwW5rLCpH8pll8QW4BDX297lZQcqW8q6Pw67wv9CLW4DSp6t2TxrSBW3J4kb64f9-9wW7WLrbL7fm_HbW62kkwr4Nv1dnW8WyyLW2tgwNTW5KtL_c5V2cV0W5Tw8yt2csvt-N1sMY94Wml4yW5tby796pq6XjW6jZm0k20w8q2M4szPXnbMQDV9hCd57PGYW-W8zB95t6-xG8hW7gV3wb20NB4fW6HJZ-z4GW_gnW600hb46xZtxxLXF8rd9NyVW2ZFJQx8LZhMQN7PFgSXWlMWrW5WQSKx4f-6RDW6z_STZ7Gs7tjW3VYTTh88zZnkW674SGS6bZYCzW3Q1b-h6nR4TMf3nY_bC04) [Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfJH5kBVzW6N1X8z6lZ3lhW8fMHNJ8tVyq9Vb0Dch1hBCMJW3hW5Dv3jF0xPW1nYZdb2kfsZ3W8kQLl_5tYVYVW1FLD6L1L3w7jW5xl2jK2CQjxJVz9wcK4yYjmCW8mzL4h6h1mZKW3by3FY7BWD7vVDqr0M7dr_kmW1lx7d56ZrqvnW5LTb5y47vcQnW3Q8bBW2F-h__W6kf3Rd1b13KyVjP9PD7B96KjW7r3h6H1RWXFnW6R19v-6z-fJvVY2_Rn4x-06zMfNxNn9cVwHV2pB7h1zm4C4W4BKhW46FGz4NW2N_Q464tLlVqW4CCcrm5nR5VYW3L3l_S44Y0QGN5kscP84SH0DW6PXY_j10FlDJV88csc18WWRPW27qnhB1zf9GqW2tWBft5CRg3rW2dlVt632cFYsVm3T0H6ZzBxxVTqxtH3FdF9BW4T1mD26t3h8RW97YNmj8Xg9gZW2QM8Tk5qqY-SN7ZbxCLmftzxVd4hSW4YzchZf5qrfjH04) [Annex I - Section 122 Applicability](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfKT3m2nnW95jsWP6lZ3pfN17dFbZ4zZbBW2tQv1L421kdTMd1YDlsz2c0N1NXG_63QfgRW8JTt0J6K0h__W1h1dtw83RdS7V-7DsC6FV8n9W8vT6yk6rL1tzV4Fnym3PjrqBW78CjDQ8gyZH1W7pWXQs8cbPvtW4R3p5337lBMNW4_Yp9v6xz0M9W2GYNvK82ScbNVCXr4h2VtcfNW9cdmpw2cbBkgW5pNFpJ2TWn_kW2ZLgMD87pCptW5V7RdF8ZYFTlW37kflH2tBvl9W3bn_lZ1vK1GnW5SN9WH6Mk1jDV3qZ8h4dqGfxW1_-ksn63rWBzN19Sz06dnrsyW7C2Tn78H01cdW6xjz884XP-QtW243JSQ1xd55yVc58zb1Kz7cYW65M-l08vCd_tf1vR6Sb04) [Annex II - Exemptions To Section 122](https://d5qWmF04.na1.hubspotlinks.com/Ctc/L2+113/d5qWmF04/MWdM_2NZmzXW4QLF0f988d6_W1TDTHt5KV360N4bXfKT3m2nnW95jsWP6lZ3nCVPGpP47WB_rJW1X_Wk3552SLnW5TsLc09hVtpWW4MpBYp10vWPSW3p6p7c2NDQTcW63GVW84drLkcW88Lvc72P9RQNW2J9FzX23C96BW1Zjd0W5L45xNN5yTD2PfVjmgN2J0gphK_DqtW6Q4xng62XGKTW4L1VCG70HfzdW6jJKj31CPfD4W1dGxzZ5C494vW68z2yj40KsS_W4dQlg714N8jPN3J2qFVL0s5SW2BPZLR31mfQcW9b7X5D46s-_hW1JdwCp3QLzqcW8m2_N07LsXhTW6HfKRH4t3n5sW1k1GPZ22THSZV-FDPj4K9HlXW5p_wsZ8-T9C4W5qPNRM1vD2JPW40Stcp1n9lplW8VF3lq865tCpW8YrLvQ9gTg2jf2JCh-x04)  [Back to List](http://46120516.hs-sites.com/blog) [ Next Article ](http://46120516.hs-sites.com/blog/executive-order-new-section-232-tariffs-on-pharmaceuticals-announced) ### Relevant posts [![](https://46120516.hs-sites.com/hubfs/AI-Generated%20Media/Images/Trump%20Signing%20Executive%20Order.png) ](http://46120516.hs-sites.com/blog/new-executive-order-targets-importer-responsibilities-obligations-and-cbp-enforcement-of-same) [New Executive Order Targets Importer Responsibilities, Obligations and CBP Enforcement of Same](http://46120516.hs-sites.com/blog/new-executive-order-targets-importer-responsibilities-obligations-and-cbp-enforcement-of-same) 08 Jun, 2026 [![](https://46120516.hs-sites.com/hubfs/AI-Generated%20Media/Images/Industrial%20Equipment%20Departing%20Cargo%20Vessel-1.png) ](http://46120516.hs-sites.com/blog/section-232-tariffs-for-certain-industrial-equipment-imports-effective-june-8) [Section 232 Tariffs for Certain Industrial Equipment Imports Effective June 8](http://46120516.hs-sites.com/blog/section-232-tariffs-for-certain-industrial-equipment-imports-effective-june-8) 08 Jun, 2026 [![](https://46120516.hs-sites.com/hubfs/AI-Generated%20Media/Images/CBP%20CAP%20Returning%20Money%20Bag.png) ](http://46120516.hs-sites.com/blog/track-your-cape-refunds-with-new-cbp-ace-reports) [Track Your CAPE Refunds with New CBP ACE Reports](http://46120516.hs-sites.com/blog/track-your-cape-refunds-with-new-cbp-ace-reports) 05 May, 2026 ### Subscribe to Our Blog ## Related Posts [![New Section 232 Tariffs - 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