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
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Layer Section 122 reciprocal tariff into every duty calc
TariffLens automatically applies the right Section 122 reciprocal tariff Chapter 99 code based on the underlying HTS, origin, and date, and shows the GRI reasoning behind the choice.