TARIFF TRANSITION GUIDE

Section 122 vs Section 301: What's the Difference for Importers?

Short answer: Section 122 was a temporary 10% tariff with a 150-day statutory clock that expires July 24, 2026. The Section 301 replacement is a permanent enforcement tariff (10–12.5% proposed, no expiration, four-year renewal). For most importers the rate is similar, but the durability is the real change: what was a countdown is becoming a standing cost.

Side-by-side

Section 122Section 301 replacement
Rate~10% base10–12.5% (proposed)
Duration150-day statutory limit — expires 7/24/2026No statutory expiry; four-year renewable
Legal basisBalance-of-payments authorityTrade-enforcement findings (unfair practices)
ScopeBroad, across-the-boardAction/country/product-specific stacking
Planning horizonWeeksYears

What actually changes on your invoice

The line item may not move much in dollars — but the assumption behind it does. Under Section 122 you could plan around an expiry. Under Section 301 you have to plan around a rate that persists and can be modified upward on review. Section 232, ADD/CVD, and reciprocal measures ride alongside both regimes unchanged.

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Sources: ttnews.com (7/2026); industrialsage.com (7/16); AP/abcnews.com (7/16). As of 2026-07-16.