Section 122

On Friday, March 5, 2026, twenty-four (24) states filed a complaint in the Court of International Trade (“CIT”) against the Trump Administration challenging the legality of the Section 122 duties imposed on February 20th after the U.S. Supreme Court ruled that the International Emergency Economic Powers Act does not permit the president to impose tariffs. For additional information about the Supreme Court’s decision and the Section 122 duties, see our prior blog posts here and here.

On February 23, 2026, U.S. Customs and Border Protection (“CBP”) published a CSMS containing additional guidance on the 10% duties imposed by the President pursuant to Section 122 of the Trade Act of 1974 (“Section 122”) against all imports from all countries (see February 20, 2026 Executive Order “Imposing a Temporary Import Surcharge”).