When does Section 122 expire and what replaces it?

Section 122 expires July 24, 2026. The USTR's Section 301 replacement action (10-12.5%, no statutory expiration) is designed to succeed it.

TARIFF TRANSITION GUIDE

Tariff Planning Checklist for US Importers After Section 122 (2026)

Q: What should importers do before Section 122 expires?

Recalculate landed cost under the Section 301 replacement, check refund exposure on prior entries, watch the USMCA renegotiation for rule-of-origin changes, and set up per-HTS-code monitoring so future rate changes don't arrive as invoice surprises.

Short answer: As Section 122 expires July 24, 2026 and the Section 301 replacement (10–12.5%, no expiry) takes over, importers should do four things: recalculate landed cost under the new regime, check whether they're owed a refund on prior entries, watch the USMCA renegotiation for rule-of-origin changes, and set up per-HTS-code monitoring so the next change doesn't arrive as a surprise on an invoice.

1. Recalculate landed cost (this week)

List your top HTS codes and their current Section 122 exposure.
Re-run each under the Section 301 replacement rate + Section 232 + ADD/CVD + MFN + reciprocal + fees.
Update your pricing/margin models with the post-cliff numbers.

2. Check refund exposure (parallel track)

Pull entry summaries (CBP Form 7501) for the period covered by invalidated IEEPA tariffs.
Size what you may be owed — CAPE Phase 2 opened 6/29; ~$35.46B is processing, plus interest.
Remember: analysis and prep can be done for you, but a licensed broker files with CBP — no one else.

3. Watch USMCA (talks resume 7/20)

Map which HTS codes claim USMCA preference.
Monitor for rules-of-origin changes that could move those codes onto MFN or Section 301 rates.

4. Set up monitoring (ongoing)

Track USTR, CBP, and the Federal Register filtered to your HTS codes.
Automate landed-cost recalculation when a relevant rule changes.

Two ways we help

Refund-exposure analysis — flat fee; we prepare, a licensed broker files. Intake launching soon — join the waitlist. Or keep your numbers current with Tariff Watch — ongoing per-HTS-code monitoring + landed-cost recalculation, $199/mo (Start Tariff Watch).

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Sources: ttnews.com (7/2026); industrialsage.com (7/16); flexport.com (6/30); freightright.com (7/2026); autobodynews.com (7/15); cbp.gov (5/20). As of 2026-07-16. General information, not legal advice.