Heft IQ Executive Radar · 2026-10-26
Section 122 Tariff Appeal: Ruling on Hold, Briefs Due November 12
The 10% Section 122 tariff expired in July, but the fight over refunds hasn't. The appeals court has paused the ruling against it, briefing runs into November, and only importers who sued are in line for relief.
Where the case stands
Proclamation 11012 imposed a 10% surcharge on goods entered from February 24 through July 24, 2026. On May 7, a 2-1 panel of the Court of International Trade held it unlawful, but granted relief only to the State of Washington, Burlap and Barrel and Basic Fun. The government appealed. On June 11 the Federal Circuit stayed the judgment pending appeal, noting that if the tariffs are found unlawful, refunds with interest reduce any harm. As of the most recent docket entries, the last briefs are due November 12 and no oral argument has been scheduled.
What it means for importers
Unlike the IEEPA tariffs, there is no CBP refund process for Section 122 duties, and the trade court declined to extend its ruling beyond the plaintiffs. Some importers have filed their own cases to preserve refund claims, and at least one has been paused until the appeal is decided, expressly without prejudice to its claim for a refund with interest. CBP reported more than 13 million entries carrying Section 122 deposits by early May.
What to do now
Total the Section 122 duty you paid, entry by entry, and note each entry's liquidation status. Review with your customs broker and trade counsel whether, and how, to preserve a claim. Then watch the appeal: the November 12 brief, any argument date, and the decision. This is general information, not legal advice.