IEEPA Tariffs End in 2026 as New 10% US Import Tariff Takes Effect

If your business imports products into the United States, trade policy changed again this week.

The U.S. Supreme Court ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were not legally authorized. As a result, U.S. Customs and Border Protection (CBP) has officially stopped collecting those tariffs as of February 24, 2026.

But before importers could celebrate, a new temporary 10% tariff under Section 122 of the Trade Act of 1974 went into effect the same day.

So while one tariff ended, another immediately replaced it.

Here’s how this impacts businesses that import into the United States.

What Were the IEEPA Tariffs?

IEEPA is a law that allows the President to take economic action during national emergencies.

Over the past year, it was used as the legal basis for broad import tariffs affecting goods entering the United States from multiple countries.

On February 20, 2026, the Supreme Court ruled that IEEPA does not give the President authority to impose tariffs. The Court made clear that tariff authority belongs to Congress.

Following that ruling, CBP announced it would stop collecting IEEPA-based duties effective 12:00 a.m. ET on February 24, 2026.

As of that date, IEEPA tariff codes were also removed from the ACE system.

Does This Mean Tariffs Are Gone?

No. Immediately after the ruling, the administration invoked Section 122 of the Trade Act of 1974. This law allows the President to impose a temporary import surcharge for up to 150 days to address trade imbalances.

Under Section 122, a 10% ad valorem tariff is now in effect on most imported goods as of February 24, 2026.

That means many importers are still paying an additional 10% duty. Several trade sources confirm the 10% rate is currently active.

While there has been public discussion of potentially raising the rate to 15%, the formal action in place today reflects a 10% tariff.

What Tariffs Still Apply?

The end of IEEPA tariffs does not affect other existing tariff programs.

Section 301 tariffs, commonly applied to Chinese-origin goods, remain active.

Section 232 tariffs, which apply to steel, aluminum, and certain other products, also remain in effect.

This means some importers may still face layered duties depending on product classification and country of origin.

What About Refunds for IEEPA Tariffs Already Paid?

This is one of the biggest open questions.

The Supreme Court ruling did not automatically trigger a refund process.

Lawmakers have introduced proposals that would require refunds of previously paid IEEPA tariffs, but there is currently no finalized process or timeline.

If your business paid IEEPA tariffs before February 24, 2026, you should speak with your customs broker and monitor official CBP guidance for updates.

What This Means for Importers and Ecommerce Brands

Here’s the practical takeaway:

• Your import costs did not disappear
• A new 10% tariff likely still affects your landed cost
• Section 301 and 232 duties may still apply
• Cost modeling needs to be updated
• Trade policy remains fluid

This is not a “tariffs are over” moment.

It is a “tariff structure changed” moment.

If you are sourcing internationally, especially in categories like consumer goods, electronics, beauty, supplements, or oversized products, your margins may still be under pressure.

Brands importing large or bulky products should also review their container shipping strategy. For brands moving palletized freight domestically, reviewing LTL shipping costs is also important.

What Businesses Should Do Now

Confirm that IEEPA duties are no longer being applied to entries after February 24.

Verify whether your products fall under the new Section 122 10% tariff.

Recalculate landed cost projections for Q2 and Q3 of 2026.

Review whether layered tariffs still apply to your goods.

Evaluate sourcing diversification or nearshoring strategies if margins are tightening.

The Section 122 tariff is temporary, but it can remain in place for up to 150 days and could be modified or extended.

How 3PL Center Helps Brands Navigate Tariff Volatility

Trade policy shifts quickly. Your fulfillment strategy should be able to adapt just as fast.

At 3PL Center, we work with importers and ecommerce brands to:

Coordinate container arrivals and customs timing

Provide real-time inventory visibility through our WMS

Support multi-warehouse distribution across the country

Help brands reposition inventory when costs rise

Offer discounted carrier rates, including savings on oversized and heavy shipments, to offset increasing landed costs

When tariffs change, operational flexibility becomes a competitive advantage.

If you’re unsure how these new tariff updates affect your supply chain, book a call with our team to review your current setup.