Temporary 10% ad valorem duty on most U.S. imports for 150 days, with specified product and country exclusions and de minimis suspension.

1. What changed

• The President signed a Proclamation under section 122 of the Trade Act of 1974 imposing a temporary, across‑the‑board 10% ad valorem import duty on most articles imported into the United States.
• The duty applies in addition to any existing MFN, preferential, or special duties (e.g., Section 301, ADD/CVD), except where specifically excluded.
• The measure is explicitly temporary and is intended to address U.S. balance‑of‑payments (fundamental international payment) problems.
• In a separate Executive Order, the President reaffirmed and continued the suspension of duty‑free de minimis treatment for low‑value shipments; such shipments are also subject to the new 10% duty.
• The President also directed USTR to initiate new Section 301 investigations, but those investigations do not yet change current import duties beyond the new 10% surcharge.

2. Effective dates and duration

• Effective date and time: February 24, 2026, at 12:01 a.m. Eastern Standard Time.
• Duration: 150 days from the effective date.
• If counted from February 24, 2026, the measure would be scheduled to expire around July 23, 2026 (exact expiration date/time to be confirmed in the Proclamation text).
• De minimis suspension: Already in place and now explicitly continued; low‑value shipments remain ineligible for duty‑free treatment and are subject to the 10% duty during the 150‑day period.

3. Scope of coverage – affected products

3.1 General rule

• All “articles imported into the United States” are, by default, subject to an additional 10% ad valorem duty for the 150‑day period, unless they fall within one of the specified exclusions.
• The duty is expected to be implemented via a new Chapter 99 HTSUS provision (or provisions) referenced in the Proclamation (exact Chapter 99 numbers will be in the official text; importers should check the Federal Register and HTSUS updates).

3.2 Excluded product categories (not subject to the 10% duty)

The Fact Sheet lists the following exclusions. These are high‑level categories; precise coverage will depend on HTSUS notes and Annexes to the Proclamation:

• Certain critical minerals.
• Metals used in currency and bullion.
• Energy and energy products.
• Natural resources and fertilizers that:
• Cannot be grown, mined, or otherwise produced in the United States, or
• Cannot be produced in sufficient quantities to meet domestic demand.
• Certain agricultural products, including (but not necessarily limited to):
• Beef.
• Tomatoes.
• Oranges.
• Pharmaceuticals and pharmaceutical ingredients.
• Certain electronics.
• Passenger vehicles, certain light trucks, certain medium and heavy‑duty vehicles, buses, and certain parts of passenger vehicles, light trucks, heavy‑duty vehicles, and buses.
• Certain aerospace products.
• Informational materials (e.g., books).
• Donations.
• Accompanied baggage.

The exact HTSUS headings/subheadings for each exclusion will be defined in the Proclamation and/or implementing instructions (e.g., Annexes listing HTS codes). Until those are reviewed, importers should not assume all products within a broad category (e.g., “electronics”) are excluded.

3.3 Additional categorical exclusions

The following goods are also excluded from the temporary 10% duty:

• All articles and parts of articles that currently are or later become subject to Section 232 actions.
• This likely covers steel and aluminum products and any other items under active Section 232 measures. These products will continue to be subject to their existing Section 232 duties/quotas but will not incur the additional 10% duty.

• USMCA‑compliant goods of Canada and Mexico.
• Goods that qualify as originating under USMCA rules of origin and are properly documented (e.g., with valid certifications) are excluded from the 10% duty.
• Non‑originating goods shipped from Canada or Mexico that do not qualify under USMCA remain subject to the 10% duty.

• Textiles and apparel articles that enter duty‑free as a good of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, or Nicaragua under the Dominican Republic‑Central America Free Trade Agreement (CAFTA‑DR).
• Only qualifying CAFTA‑DR textile and apparel goods that already enter duty‑free are excluded from the 10% duty.

3.4 De minimis / low‑value shipments

• Duty‑free de minimis treatment (e.g., Section 321 low‑value shipments) remains suspended.
• Low‑value shipments, including those shipped through the international postal system, are subject to the 10% temporary duty, in addition to any other applicable duties.

4. Rate changes

• New temporary duty: 10% ad valorem on the customs value of covered imports.
• Old rate: Existing MFN or preferential duty rate (including any special duties such as Section 301, ADD/CVD, etc.).
• New rate: Existing rate + 10 percentage points for covered goods.

Examples:

• If a product previously had a 0% MFN duty and no special duties, the new effective rate becomes 10% during the 150‑day period.
• If a product previously had a 5% MFN duty, the new effective rate becomes 15% (5% + 10%).
• If a product is subject to a 25% Section 301 duty and a 2.5% MFN duty, and is not excluded, the new effective rate becomes 37.5% (2.5% + 25% + 10%).
• If a product is subject to Section 232 measures, it is excluded from the 10% duty; its rate remains whatever the existing MFN + Section 232 rate is.

5. Required actions for importers, brokers, and compliance teams

5.1 Immediate classification and scope review

• Identify all imported products and map them against:
• Section 232 coverage (to confirm exclusion where applicable).
• USMCA origin status for goods from Canada and Mexico.
• CAFTA‑DR origin status for textiles and apparel from Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, and Nicaragua.
• Potential inclusion in the listed excluded categories (critical minerals, energy, specified agricultural products, pharmaceuticals, certain electronics, vehicles, aerospace, informational materials, donations, baggage).
• Once the Proclamation and any Annexes are published, review the specific HTSUS codes and Chapter 99 provisions to:
• Confirm which HTS codes are subject to the 10% duty.
• Confirm which HTS codes are explicitly excluded.

5.2 HTSUS and system updates

• Update internal tariff databases, ERP systems, and broker instructions to:
• Add the new Chapter 99 number(s) for the 10% duty to all covered entries.
• Suppress the Chapter 99 number(s) for excluded products and qualifying origin goods.
• Coordinate with customs brokers to ensure:
• Correct declaration of the new Chapter 99 provisions on entries filed on or after 12:01 a.m. EST, February 24, 2026.
• Proper treatment of in‑transit goods (e.g., entries filed after the effective time will likely be subject to the new duty, regardless of shipment date, unless the Proclamation provides special transition rules).

5.3 Origin and FTA compliance

• For Canada and Mexico:
• Review and, if necessary, strengthen USMCA origin documentation and supplier certifications to ensure goods qualify as “USMCA‑compliant goods” and thus avoid the 10% duty.
• For non‑originating goods routed through Canada/Mexico, model the cost impact of the 10% duty and consider sourcing or production changes.

• For CAFTA‑DR textile and apparel:
• Confirm that qualifying textile and apparel goods meet CAFTA‑DR rules of origin and are properly documented to maintain duty‑free status and avoid the 10% duty.

5.4 De minimis / e‑commerce operations

• E‑commerce and small‑parcel importers must:
• Adjust pricing and landed cost models to reflect that low‑value shipments remain dutiable and now incur the additional 10% duty.
• Coordinate with logistics providers and customs brokers to ensure correct declaration and payment of duties on low‑value shipments.

5.5 Financial and supply chain planning

• Conduct a rapid impact assessment:
• Quantify incremental duty costs by product, supplier, and country of origin.
• Identify high‑duty‑exposure SKUs and consider short‑term mitigation (e.g., alternative sourcing from USMCA partners, shifting to excluded product types where feasible).
• Review contracts and Incoterms:
• Determine who bears the additional duty cost (buyer vs. seller) and whether price adjustments or renegotiations are needed.

5.6 Compliance and recordkeeping

• Maintain documentation supporting:
• Claims that goods are excluded (e.g., evidence that a product is a qualifying pharmaceutical, critical mineral, or excluded vehicle/aerospace product).
• FTA origin claims (USMCA, CAFTA‑DR) used to avoid the 10% duty.
• Monitor for:
• CBP guidance (CSMS messages, Cargo Systems Messaging Service) on implementation details, including any special entry codes, refund procedures if the measure is modified, and treatment of goods entered for warehouse or FTZ.

6. Anticipated CBP/HTS implementation details

While not specified in the Fact Sheet, based on past practice:

• A new Chapter 99 HTSUS subheading (or multiple subheadings) will likely be created to apply the 10% duty.
• CBP will issue:
• A Federal Register notice and/or CSMS messages with:
• The exact Chapter 99 numbers.
• Instructions on when and how to report them.
• Clarification on exclusions and documentary requirements.
• FTZ and bonded warehouse:
• Goods withdrawn for consumption during the 150‑day period will likely be subject to the 10% duty unless excluded.
• Importers using FTZs should review CBP guidance once issued.

7. Relationship to other trade measures

• Section 232:
• Goods subject to Section 232 are excluded from the 10% duty but remain subject to existing Section 232 duties/quotas.

• Section 301:
• No immediate change to existing Section 301 duties.
• USTR has been directed to initiate new Section 301 investigations; future actions could add or modify duties, but those are not yet in effect.

• ADD/CVD:
• Antidumping and countervailing duties remain unchanged and will apply in addition to the new 10% duty where applicable.

8. Key next steps for compliance teams

• Within 1–3 days:
• Obtain and review the full Proclamation text and any Annexes listing HTS codes and Chapter 99 provisions.
• Coordinate with brokers to ensure systems are ready for the February 24, 2026, 12:01 a.m. EST effective time.

• Within 1–2 weeks:
• Complete a product‑level impact analysis.
• Validate USMCA and CAFTA‑DR origin coverage.
• Update internal SOPs and training for import, logistics, and finance teams.

• Ongoing (through the 150‑day period):
• Monitor Federal Register, CBP CSMS, and USTR announcements for any modifications, extensions, or additional guidance.
• Reassess sourcing and pricing strategies as needed.

9. References and source documents

• White House Fact Sheet (source of this summary):
• "Fact Sheet: President Donald J. Trump Imposes a Temporary Import Duty to Address Fundamental International Payment Problems" (February 20, 2026), The White House.

• Proclamation (official legal text with HTS/Chapter 99 details):
• To be published in the Federal Register and on the White House website. Importers should search by title and date or monitor: https://www.federalregister.gov and https://www.whitehouse.gov/presidential-actions/

• Executive Order on de minimis suspension:
• To be published on the White House website and in the Federal Register; check: https://www.whitehouse.gov/presidential-actions/

• CBP implementation guidance:
• Cargo Systems Messaging Service (CSMS): https://www.cbp.gov/trade/automated/cargo-systems-messaging-service
• CBP Trade page: https://www.cbp.gov/trade

Importers should rely on the final Proclamation, HTSUS updates, and CBP guidance for definitive legal requirements and HTS/Chapter 99 specifics.