US Tariffs 2026: The Complete Importer's Guide

Yes. The Supreme Court ruled IEEPA tariffs unconstitutional. File a CBP protest (Form 19) within 180 days of liquidation for each affected entry. Your customs broker can handle this in bulk.

Section 122 of the Trade Act of 1974 allows a 150-day import duty of 10-15% on all goods. It took effect after the Supreme Court ruling and expires July 24, 2026 unless renewed or replaced.

Yes. USMCA-compliant goods from Mexico and Canada are exempt from Section 122 duties. Proper rules of origin documentation is required.

Every shipment now requires formal customs entry, regardless of value. You need HTS codes, country of origin verification, and a licensed customs broker. No exceptions.

Possibly. A tariff engineering analysis can identify whether alternative sourcing from FTA partners, tariff-advantaged countries, or nearshoring options would reduce your total landed cost. We offer free tariff exposure assessments.

As of March 2026, fentanyl-related tariffs on Chinese goods are at 10% (reduced from 20% under a November 2025 agreement). New Section 301 investigations launched in March 2026 could result in additional targeted tariffs.

US import tariffs in 2026 are governed by a combination of MFN base rates from the HTSUS (Harmonized Tariff Schedule of the United States), Section 301 China tariffs (originally imposed 2018, modified through 2026), Section 232 steel and aluminum tariffs (25% on most steel, 10% on aluminum), reciprocal tariffs introduced in April 2025 (15-50% on imports from countries with US trade deficits), and new IEEPA-based tariffs on Mexico, Canada, and China imposed February 2025 (10-25%). The combined effect: many imports now face 35-60% total duty when accounting for stacked Section 301 + reciprocal + base MFN rates. The 90-day reciprocal tariff pause announced April 2025 has been partially extended for some countries through 2026 but is subject to ongoing trade negotiations. Verify current rates at the time of booking as the regulatory environment is unusually volatile.

Section 301 tariffs were originally imposed by the Trump administration in 2018-2019 in four lists (List 1: 25% on $34B in goods, List 2: 25% on $16B, List 3: 25% on $200B initially at 10%, List 4A: 7.5% on $120B). The Biden administration maintained most of these rates and added new tariffs on Chinese EVs (100%), batteries (25-100%), semiconductors (50%), solar cells (50%), and steel (25%) in 2024. The 2025 Trump administration added additional 10-20% on top of existing rates. In 2026, total Section 301 duty for many Chinese goods exceeds 50%. Our partner network helps importers explore mitigation strategies: tariff engineering (modifying products to qualify for lower HTS codes), first sale valuation (reducing the dutiable value), foreign trade zone (FTZ) routing, and substantial transformation in third countries (Mexico, Vietnam, Thailand) to legally avoid Section 301.

The April 2025 reciprocal tariff order targets countries based on their bilateral trade deficit with the United States. Affected countries include: China (additional 34% on top of existing tariffs, totaling 54%+ in many categories), EU (20% additional), Vietnam (46%), Taiwan (32%), Japan (24%), India (26%), South Korea (25%), Thailand (36%), Switzerland (31%), Indonesia (32%), Malaysia (24%), Cambodia (49%), Bangladesh (37%). Mexico and Canada have separate IEEPA-based 25% tariffs (with USMCA exemptions for compliant goods). The UK got a baseline 10%. The 90-day pause announced April 9, 2025 reduced most reciprocal tariffs to a 10% baseline for negotiating countries while maintaining 145% on China (later modified). The situation continues to evolve — check status before each shipment.

Several strategies can legally reduce US tariff exposure: **Tariff engineering** — modifying product specifications to qualify for lower HTS codes (e.g., adding components, changing assembly steps). **First sale rule** — using the manufacturer-to-middleman price as the dutiable value instead of the middleman-to-importer price, often reducing dutiable value by 20-35%. **Foreign Trade Zones (FTZ)** — bringing goods into US-designated FTZs without immediate duty payment, only paying when goods leave the zone for US consumption (avoiding duty on re-exports and inverse-flow operations). **Substantial transformation in third countries** — moving final manufacturing to Mexico, Vietnam, Thailand, or Cambodia where Section 301 doesn't apply (must demonstrate genuine substantial transformation, not just trans-shipment). **USMCA qualification** — ensuring Mexican-made goods meet USMCA rules of origin for duty-free treatment. **Duty drawback** — recovering up to 99% of duties on re-exported goods. Our supply chain advisory partners model the cost impact of each strategy for your specific HTS codes and supply chain footprint.