First, which Section 301 tariffs do you mean? The 2018 China tariffs and the 2026 forced-labor tariffs are separate programs under the same statute. The 2018 tariffs were upheld in court and are not refundable. The 2026 tariffs are under active challenge, and that litigation is what this page tracks.
The 2026 forced-labor tariffs and the fight over them
On July 24, 2026, the same day the Section 122 surcharge expired, the administration imposed Section 301 tariffs of 10 or 12.5 percent on imports from roughly 60 economies, based on a USTR finding that those economies failed to act against forced labor. Unlike Section 122, these tariffs carry no built-in expiration.
Three challenges are proceeding at the Court of International Trade: a suit by importers including Burlap and Barrel, the spice company that won the Section 122 case, a second small-business coalition suit, and a suit by 25 states arguing the statute authorizes action against particular practices of particular countries, not a near-global tariff. The states ask the court to vacate the tariffs and order refunds of duties paid. A three-judge panel hears argument September 30, 2026. Collection continues in the meantime.
The 2018 China tariffs: that door is closed
Thousands of importers challenged the 2018 List 3 and 4A China tariffs. The Federal Circuit upheld them, and on June 15, 2026 the Supreme Court declined to hear the case, ending the refund litigation. Those duties remain in effect and are not recoverable through the courts. Details on the China picture, including the IEEPA-era duties that ARE refundable, are on our China tariff refund page.
What importers should do now
1. Map your entries against the forced-labor tariff list and quantify what you are paying.
2. Keep ACE records complete and track liquidation dates. If the courts strike these tariffs, the IEEPA and Section 122 pattern says relief will favor importers who prepared and filed rather than waited.
3. Watch September 30. We cover developments in our Section 301 analysis.
Free exposure review. We quantify your Section 301 exposure, separate it from any refundable IEEPA or Section 122 amounts on the same entries, and set up claim preservation. Contingency basis, no upfront fees.
Start your exposure reviewRelated: refund status for every tariff program. This page is general information, not legal advice.