US tariff rules changed several times in 2026, and every change reaches your landed cost. If you import inventory for Amazon or Walmart, here’s a plain summary of where things stand in September 2026, whether you may be owed a refund, and how to check that your prices still work.
This is general information for sellers, not legal or customs advice. Confirm your HTS codes and rates with a licensed customs broker.
What changed in 2026: timeline
| Date | What happened |
|---|---|
| August 29, 2025 | The $800 de minimis duty-free exemption was suspended for all countries. |
| February 20, 2026 | The Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA doesn’t authorize the President to impose tariffs. An executive order the same day ended the IEEPA tariffs and kept the de minimis suspension. |
| February 24 – July 24, 2026 | A temporary 10% global surcharge under Section 122 applied for 150 days. |
| April 20, 2026 | CBP opened its CAPE tool for IEEPA duty refunds. |
| June 24, 2026 | CBP rules made the de minimis suspension indefinite. |
| July 23, 2026 | USTR’s final Section 301 action: tariffs on imports from 60 economies (10% for economies committed to a forced-labor import ban, 12.5% for the rest). Goods already covered by Section 232 tariffs are exempt. |
| July 1, 2027 | The de minimis exemption ends by law for all commercial shipments. |
Sources: Supreme Court opinion No. 24-1287; White House executive orders 14324, 14388 and 14389; Federal Register notices 2026-03824, 2026-12669, 2026-12670 and 2026-15181; USTR fact sheet (July 2026); CBP “IEEPA Duty Refunds” page (updated September 2, 2026). Checked September 2026.
What does this mean for my landed cost?
Three things matter for most marketplace sellers:
- IEEPA tariffs are gone, but the new Section 301 tariff of 10% or 12.5% now applies to goods from the 60 listed economies, on top of normal duty.
- Section 232 tariffs stay. Goods under Section 232 are exempt from the new Section 301 tariff, but still pay their Section 232 rate.
- No duty-free small parcels. With de minimis suspended, every shipment pays duty, including small parcels shipped straight to customers.
Your real rate depends on your product’s HTS code and country of origin. Put your numbers into our free Tariff Landed Cost Calculator to see your landed cost, break-even price and what a rate change does to profit.
Can I get a refund of IEEPA tariffs?
Possibly. CBP pays refunds of IEEPA duties through the CAPE tool in ACE. Here’s what CBP’s page says:
- Only the importer of record or its filing customs broker can claim.
- Refunds are paid by ACH, with interest, generally 60–90 days after the claim is accepted.
- Phase 2, for entries flagged for reconciliation, started June 29, 2026.
- There are time limits on which entries qualify, so check CBP’s page or ask your broker soon.
Who is your importer of record? If you imported under your own company and customs bond, it’s you. If your supplier shipped “delivered duty paid” (DDP), the supplier or their forwarder usually was the importer of record, so any refund goes to them. Ask them how they plan to handle it.
What to do now: 5 steps
- Confirm each product’s HTS code and country of origin with your broker. Your tariff depends on both.
- Recalculate landed cost per SKU with the rates that apply today, not the rates from your last order.
- Reprice or cut thin-margin items. Find the items where marketplace fees plus landed cost leave little or no profit.
- Claim IEEPA refunds if you were the importer of record, or ask your supplier about refunds on DDP shipments.
- Compare suppliers. Products from US-based suppliers or other countries of origin may now cost less landed, even at a higher unit price.
Common mistakes
- Applying duty to freight. US duty is usually charged on the customs value of the goods, not ocean freight.
- Using one rate for the whole catalog. Rates differ by HTS code and origin.
- Assuming the Supreme Court ruling removed all tariffs. It ended IEEPA tariffs only; Section 301 and 232 tariffs apply.
- Forgetting marketplace fees rise with price. If you raise prices to cover tariffs, referral fees rise too.
Selling from Canada?
If you ship inventory from Canada into Amazon FBA or WFS warehouses in the US, you’re importing into the US and US tariff rules apply to that shipment. Ask your broker whether your goods qualify for any trade agreement treatment and whether they’re covered by the new Section 301 action.
Frequently asked questions
Are IEEPA tariffs still being charged?
No. They ended after the Supreme Court decision on February 20, 2026.
What is the new Section 301 tariff rate?
10% for economies that have committed to a forced-labor import ban, and 12.5% for the other listed economies, according to USTR’s July 23, 2026 action.
Is de minimis coming back?
Not under current rules. It’s suspended indefinitely, and the law ends it for all commercial shipments on July 1, 2027.
Who can claim an IEEPA refund?
Only the importer of record or its filing broker, through CBP’s CAPE tool.
How RetailerBox helps
Our Automation & Wholesale team researches products and builds buy lists using current landed costs, and our monthly profit report shows margin per item after fees. You own your account and inventory and approve every purchase order. Inventory can lose money, and we don’t promise profits. Message us your store link if you want a second look at your numbers.