Section 122 Decision Tree | IEEPA Exemption Code Guide
February 25, 2026
Following recent changes to IEEPA and Section 122 tariffs, we worked with our Licensed Customs Broker (LCB) customers to build this practical decision tree. Use it to quickly determine whether to apply a Section 122 exemption code — or the 10% catch-all code — for any given shipment.
* Personal-use goods in accompanied baggage are excluded from 9903.03.01 by definition — no exemption code required.
This decision tree is for informational purposes only and does not constitute legal or customs compliance advice. Always verify with a licensed customs broker or trade counsel.
