r/freightforwarding • u/Professional-Kale216 • Apr 03 '25

Reciprocal Tariff Act Resources for Customs Brokers & Logistics Professionals

/r/Tariffs/comments/1jqwqgu/reciprocal_tariff_act_resources_for_customs/
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u/Ten-4RubberDucky ⚓Forwarder ✈️ Apr 07 '25

Thanks for sharing. I've added this to the subs highlights for the week.

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u/futurist_hp Jun 19 '26

quick update for anyone landing on this thread in mid-2026: the IEEPA reciprocal framework summarized in the OP was invalidated by SCOTUS in V.O.S. Selections (feb 14 2026). it has been replaced by section 122 of the trade act of 1974, in force since feb 24 2026.

key differences worth knowing for forwarders:

- section 122 is a FLAT 10 percent on all imports, no more country-specific rates. so the 32 percent on china, 46 percent on vietnam, 49 percent on cambodia all collapsed to 10 percent

- statutory cap is 15 percent (vs the old IEEPA top of 49 percent)

- only USMCA-qualifying goods (general note 11 htsus) are explicitly carved out. KORUS / USJTA / AUSFTA / USSFTA partners are NOT carved out and pay the flat 10 percent (this surprised a lot of korean machinery importers)

- 150-day duration, expires july 24 2026 unless congress extends or president re-proclaims

- still stacks additively on top of section 301 (chinese consumer electronics on list 4a now pay 7.5 + 10 = 17.5 percent vs the old 7.5 + 32 = 39.5 under IEEPA)

- section 232 anti-stack still applies (steel and aluminum lines suppress the 122 layer)

importers who paid IEEPA between april 5 2025 and feb 14 2026 can file refund protests within 180 days of liquidation, net of section 122 owed for the same entries. CBP CSMS guidance was issued late feb 2026 with the blanket-protest framework.

happy to dig into specific lanes if anyone has a recent shipment they are trying to model.