The US customs policy remains opaque. After previous customs measures have been legally challenged, the US government is now using Section 122 of the Trade Act of 1974 as a substitute solution.
Section 122 allows for temporary import tariffs. The cap is set at a maximum of 15 percent and lasts for no more than 150 days. For this reason, the topic is coming into sharper focus this June: The deadline approaches in July, and it remains unclear what will happen afterwards.
For importers, 15 percent initially sounds less dramatic than previous extreme tariffs. However, the situation is still far from calm. The Section 122 tariffs are also being legally challenged. At the same time, the US government is reviewing additional customs instruments, for instance, under Section 301.
For shippers, freight forwarders, and importers, this means: US shipments continue to pose a customs risk. It is not enough to enter a customs rate once and assume it will remain valid for months. The legal basis can change, courts can intervene, and new customs measures can be introduced.
This is why customs tariff numbers, country of origin, Incoterms, and clear contractual clauses are particularly important. Who bears the customs risk if duties change between ordering, shipping, and arrival? This very question should now be clearly addressed.
In short: The USA remains a challenging market in terms of customs. Section 122 buys the government time, but it does not resolve the issue definitively.