US Tariffs 2026: Prepare Your Import Review
Summary: Start with the product, its origin and the entry date. This guide, reviewed on September 12, 2026, explains which records and official sources support a tariff review, a low-value shipment plan or an IEEPA refund inquiry.
What the IEEPA Decision Establishes
In Learning Resources, Inc. v. Trump, decided on February 20, 2026, the Supreme Court concluded that IEEPA did not give the President authority to impose tariffs. This is a ruling about the authority granted by that statute. It does not establish the rate for every import under other tariff laws.
If your entries included IEEPA duties, review them against CBP’s current refund instructions. The Court’s ruling alone does not determine your refund amount or payment date. The preparation steps below help organize the records needed for that review.
Build the Tariff Review from the Entry Details
An HS chapter covers many products and cannot establish a shipment’s duty by itself. The US HTS uses eight digits for the legal tariff provision and ten for statistical reporting. Classification depends on the goods and the applicable legal notes. USITC publishes the schedule; CBP administers its application and issues binding classification rulings.
Send a product description, composition, function, technical specifications and manufacturing details. Include the proposed HTS code, invoice, customs value, origin evidence and planned entry or warehouse-withdrawal date. Keep the country of manufacture distinct from the seller’s address and shipping route. Our HS classification guide can help organize the product information.
Ask the entry reviewer to identify the legal basis, calculation method, exclusions and interactions for each applicable charge. A Chapter 99 provision may add conditions to the product’s ordinary tariff line. Preferential treatment also requires checking the relevant program and product requirements; a supplier’s location is not enough.
| Review component | Information to prepare | Official check |
|---|---|---|
| Ordinary HTS duty | Product specifications, classification and customs value | HTS provision, legal notes and CBP classification guidance |
| Section 301 | Origin, HTS code and entry date | Since July 24, 2026, a separate Section 301 action covers 60 economies at 10% or 12.5%, with product exemptions. For covered China-origin goods, the rate is 12.5%. EU and Taiwan treatment tops up MFN to 10%; Japan, South Korea and Switzerland to 12.5%. If MFN already meets that threshold, this action adds zero duty. Check the annexes: laptops 8471.30.01 and smartphones 8517.13.00 are exempt. |
| Section 232 | Product scope, composition, origin and entry date | Section 232 depends on the product, origin and metal content. Covered steel, aluminum and copper articles can face 50%; other treatments include 10%, 15% and 25%. The June 8, 2026 relief for listed partner economies applies to specified Annex I-C products, not every steel derivative. For those goods, MFN plus Section 232 totals 15% when MFN is below 15%; otherwise the extra duty is zero. Check the full HTS provision. |
| Section 122 reference | Entry date and the dated measure being considered | The 10% Section 122 surcharge expired on July 24, 2026. For a later entry, check the new measures and the product’s HTS code. |
| Preferential treatment | Production records and proposed preference claim | Program-specific origin rules, documentation and applicable additional measures |
| Government and service fees | Entry procedure, transport mode and service scope | Applicable CBP fee schedule and an itemized provider quotation |
Low-Value Imports: Separate Duty Treatment from Entry Procedure
The worldwide suspension of duty-free de minimis treatment for covered low-value imports began on August 29, 2025. February 24, 2026 was the effective date of later changes continuing that suspension. CBP published separate postal and non-postal rules on June 24, 2026.
The non-postal rule provides for an indefinite suspension and requires an appropriate formal or informal entry procedure. Losing the de minimis exemption does not make every parcel a formal entry or require a customs broker for every shipment. Product restrictions, value and the applicable procedure still need review.
Mail shipments have a separate postal informal process for eligible goods. Its principal process requirements took effect on July 24, 2026. The published rule sets October 22, 2026 as the compliance date for certain requirements concerning other agencies and Chapter 98/99 or preference-related goods. Check the specific provision before applying that later date; it is not a deferral of the entire postal process.
For an e-commerce quotation, provide SKU details, origin, value, parcel count, transport channel and delivery terms. Ask who will make entry, which procedure will be used and which charges are included. Calculate the actual shipment rather than applying a formal-entry fee or a standard brokerage charge to every parcel.
Published US customs brokerage prices
Clearit’s public US pricing, checked on 2026-09-12, lists the charges below. Base brokerage includes 3 HTS codes and 1 invoice; the USD 25 handling charge is additional and mandatory. Duties, MPF/HMF, bonds and other services are separate. Use this supplier example to compare the components of a quote.
| Service | Published charge |
|---|---|
| Ocean customs brokerage, per entry | USD 149.95 |
| Air customs brokerage, per entry | USD 129.95 |
| Mandatory handling, per transaction | USD 25 |
Prepare an IEEPA Refund Review
- Identify the entries: Collect entry numbers, duty records and liquidation status. Flag Reconciliation, protests and other conditions relevant to CBP’s current CAPE eligibility guidance.
- Confirm the procedure and filer: For eligible entries, CBP uses CAPE in the ACE Portal. The Importer of Record or the authorized customs broker that filed the entries may submit the declaration. Review other cases and deadlines individually.
- Prepare access and payment details: Confirm the filer’s ACE access and the recipient’s enrollment for electronic ACH refunds. Check the entry list before submission.
- Follow the entry review: Track CBP validation and the final calculation through ACE or the filing broker. Entry status and applicable offsets can affect the result; do not promise a payment amount or date.
Questions to Resolve Before Comparing Import Options
- Classification: do the specifications support the proposed code, and would a CBP ruling help resolve uncertainty? Keep the product evidence with the classification analysis.
- Origin: what manufacturing records support the declared origin? If comparing suppliers, document the actual production process for each option and have the origin analysis reviewed.
- Valuation: what price, additions and supporting records belong in the customs value? If a multi-sale transaction is involved, request a review before using a first-sale value.
- Preferences: which product-specific rules and documents would support a claim? Ask whether additional measures still apply; do not assume a preference eliminates every charge.
- Storage and re-export: would a bonded warehouse, foreign-trade zone or drawback review fit the proposed movement? Request a case-specific assessment of eligibility, duty treatment, records and operating costs.
- Commercial comparison: obtain quotations for freight, handling, entry services and delivery. Include tooling, quality checks and lead times when comparing suppliers, using figures from the proposed operation.
Match Each Official Action to Its Effective Dates
The 10% Section 122 surcharge expired on July 24, 2026. For a later entry, check the new measures and the product’s HTS code.
Since July 24, 2026, a separate Section 301 action covers 60 economies at 10% or 12.5%, with product exemptions. For covered China-origin goods, the rate is 12.5%. EU and Taiwan treatment tops up MFN to 10%; Japan, South Korea and Switzerland to 12.5%. If MFN already meets that threshold, this action adds zero duty. Check the annexes: laptops 8471.30.01 and smartphones 8517.13.00 are exempt.
Before filing, record the version of the HTS and official notices used, the relevant entry date, the product coverage and any exclusion relied on. Recheck them if the shipment date or facts change. This guide organizes that review; the entry determination still depends on the specific goods and applicable rules.
US Tariffs 2026 FAQ
Official Sources and Reference Dates
- Supreme Court — Learning Resources v. Trump, February 20, 2026
- CBP — IEEPA duty refunds, updated September 2, 2026
- CBP — non-postal de minimis rule, June 24, 2026 (91 FR 37789)
- CBP — postal de minimis and informal entry rule, June 24, 2026 (91 FR 37801)
- White House — continuation of de minimis suspension, February 20, 2026
- White House — Section 122 proclamation, February 20, 2026
- USTR — Section 301 actions, published July 28, 2026 (91 FR 47318)
- USITC — about the Harmonized Tariff Schedule
- USITC — classification and Chapter 99 guidance
- USITC — Harmonized Tariff Schedule lookup
- Clearit — USA pricing, 2026-09-12
- CBP — CSMS 69326983 (2026-07-23)
- CBP — CSMS 68855869 (2026-06-05)
- Federal Register — Proclamation 11032 (2026-06-04)
