TRADE PROGRAM
Section 122 Reciprocal Tariffs
Country-of-origin reciprocal duty surcharges (IEEPA Reciprocal)
About Section 122 reciprocal tariff
Section 122 of the Trade Act of 1974 — invoked under IEEPA emergency authorities in 2026 — permits the President to impose a temporary import surcharge of up to 15% for balance-of-payments reasons. The current "reciprocal" tariff structure layers a country-specific add-on (often around 10%) on imports from countries the administration designates. Exempt codes and exempt countries are tracked separately.
Glossary: Section 122 reciprocal tariff →Active codes
11
Distinct rates
2
Origins covered
9
Latest effective
February 24, 2026
Measures · 1
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Exemptions · 10
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Layer Section 122 reciprocal tariff into every duty calc
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