Section 122 tariff litigation turns refunds and contract allocation into live legal work
PwC’s analysis of the US Court of International Trade ruling explains that the temporary 10% section 122 import surcharge was struck down on 7 May 2026, stayed by the Federal Circuit on 12 May, and remains collected while litigation continues.
BY GEOPOLITICS DESK · MAY 28, 2026 · 1 MIN READ
PwC’s analysis of the US Court of International Trade ruling explains that the temporary 10% section 122 import surcharge was struck down on 7 May 2026, stayed by the Federal Circuit on 12 May, and remains collected while litigation continues. In-house legal teams should preserve protest and refund rights, review tariff pass-through and refund-entitlement clauses, and coordinate customs, tax, finance and legal teams before liquidation deadlines close.