Temporary additional duties (section 122)

Since February 24, 2026, an additional duty of 10% has been levied on relevant imports. This duty applies in addition to the applicable MFN (Most Favored Nation) duty rate. This measure is limited to 150 days and is therefore expected to apply until July 24, 2026.

An increase in the additional duty to 15% has already been announced, but has not yet been officially confirmed.

Exemptions

The following are excluded from the duties pursuant to section 122 (not exhaustive):

• Products listed in Annex II with specific US tariff numbers. Particular attention should be paid to the scope limitation (e.g. aircraft)
• Articles that are already subject to an additional duty on the basis of section 232, e.g. aluminum, steel, copper, and vehicles
• Imports under a special customs procedure, e.g. temporary imports, Nairobi Protocol, etc.
• Articles that are already subject to an additional duty on the basis of section 301 (unfair trade practices); e.g. China

Drawback

Reimbursement via duty drawback is also possible for these duties. Whether the prerequisites for duty drawback are met must be checked by an expert in each individual case.

Note: The current additional duties can be accessed at any time in the customs database. Updates are generally made on the cut-off date, but may be delayed by up to one working day in the event of last-minute changes.