Navigating the Evolving Tariff Landscape: Strategic Imperatives for Freight Transportation in 2026

U.S. freight transportation faces significant changes because of new global tariffs and suspended tariffs on Chinese maritime equipment. These rules came after a Supreme Court decision replaced old tariffs and surprised many businesses, making it urgent for importers to act fast. A new tool called CAPE now helps companies get refunds for past tariffs, but only if they move quickly. Lawsuits are challenging the new tariffs, and if they win, even more refunds could happen. With some equipment tariffs only paused temporarily, companies need to plan ahead to avoid higher costs and keep their supply chains running smoothly.

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What are the key tariff changes impacting U.S. freight transportation?

The U.S. freight transportation sector faces new global tariffs under Section 122, replacing invalidated IEEPA tariffs, and the suspension of substantial duties on Chinese maritime equipment. Importers must act quickly to secure CAPE refunds and adapt to ongoing legal and policy shifts.

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The Trump administration's tariff landscape continues to evolve dramatically, with significant implications for freight transportation and maritime logistics. A sophisticated tracking system now monitors these developments, including the launch of specialized analytical tools and ongoing legal challenges that could reshape international trade for years to come.

The Shift from IEEPA to Section 122

Following a U.S. Supreme Court ruling that invalidated tariffs imposed under the International Emergency Economic Powers Act (IEEPA), President Trump quickly pivoted to Section 122 of the Trade Act of 1974. This lesser-known provision, unused since its creation, authorizes tariffs for a limited period to address balance-of-payments deficits. The new global tariffs took effect, creating immediate compliance challenges for importers nationwide.

The transition caught many businesses off guard. Section 122 operates without the prior agency investigations required by other trade statutes, allowing for rapid implementation. However, these tariffs face an expiration date unless Congress acts to extend them - a deadline that adds urgency to ongoing litigation.

Legal Challenges Mount in Federal Courts

Major lawsuits now challenge the Section 122 tariffs at the U.S. Court of International Trade. The cases - State of Oregon, et al. v. Trump, et al. (involving multiple states) and Burlap and Barrel, Inc. v. Trump (filed by importers) - argue that no qualifying "large and serious United States balance-of-payments deficits" exist under modern floating exchange rates.

Case	Plaintiffs	Filing Date	Key Arguments	Status
State of Oregon v. Trump	Multiple U.S. states	Filed in early spring	Statutory conditions unmet; tariffs exceed Section 122 scope	Court date was scheduled for April 10, but actual hearing outcome is not documented in provided sources
Burlap and Barrel v. Trump	NY spice importer, FL toy company	Filed in early spring	Balance-of-payments crisis impossible today; no prior use of statute	Combined hearing with Oregon case; judges expressed skepticism

During proceedings, judges raised serious concerns about the appropriateness of using this dormant authority, questioning whether trade deficits can be conflated with balance-of-payments issues in the current economic environment. No rulings have been issued, but judicial skepticism suggests potential vulnerability for the administration's position.

The CAPE Tool Revolutionizes Refund Processing

To manage the massive refund obligations from invalidated IEEPA tariffs, U.S. Customs and Border Protection launched the Consolidated Administration and Processing of Entries (CAPE) tool. This electronic system, accessible through the ACE Secure Data Portal, allows importers and authorized brokers to submit bulk refund requests covering multiple entries simultaneously.

CAPE's functionality represents a significant technological advancement for trade compliance:

• Bulk processing capability: Importers can submit large numbers of entry numbers per CSV file, with multiple submissions allowed
• Automated recalculation: CBP removes applicable IEEPA Harmonized Tariff Schedule codes and recalculates duties electronically
• Consolidated refunds: Electronic payments issued by Importer of Record via Automated Clearing House, including applicable interest
• Eligibility restrictions: Phase 1 covers unliquidated entries and those liquidated within a recent period, excluding complex cases involving drawback claims or active protests

A significant number of importers have been processed through CAPE for substantial potential recoveries, demonstrating strong early adoption despite the system's complexity.

The tool emerged from a Court of International Trade order in Atmus Filtration, Inc. v. United States, which mandated a scalable refund mechanism for millions of entries involving a large number of importers and substantial IEEPA duties. For freight transportation companies that imported equipment under IEEPA tariffs, CAPE offers the fastest path to recovery - but requires immediate action, valid ACE Portal access, and enrolled ACH banking details.

Maritime Equipment Tariffs: Suspended but Not Forgotten

The freight transportation sector received temporary relief when the U.S. Trade Representative suspended substantial Section 301 tariffs on China-linked ship-to-shore gantry cranes. These duties, originally scheduled to take effect, would have dramatically impacted port operations nationwide.

Current Status of Maritime Equipment Duties

Equipment Type	Tariff Rate	Status	Exemptions
Ship-to-shore gantry cranes	Substantial rates	Suspended temporarily	Cranes contracted before specified dates
Intermodal chassis (Chinese components)	Substantial rates	Suspended temporarily	Same as above
Rubber-tire gantry cranes	High rates (proposed)	Under review; suspended	N/A
Rail-mounted gantry cranes	High rates (proposed)	Under review; suspended	N/A
Terminal tractors	High rates (proposed)	Under review; suspended	N/A

The suspension also covers related maritime fees under various annexes, including fees per net ton for Chinese-operated vessels and per container for Chinese-built vessels. However, these measures remain on the table for potential implementation.

The looming resumption of these tariffs puts the economic viability of Chinese maritime equipment imports in serious doubt, potentially raising costs substantially for port operators.

For freight transportation companies, this creates a narrow window to secure equipment under current pricing. The suspension reflects intense lobbying from port authorities and logistics companies that warned of severe operational disruptions and substantial cost increases. Industry groups successfully argued that immediate implementation would cause significant annual freight delays, given that Chinese manufacturers control a substantial portion of the ship-to-shore crane market.

Strategic Implications for Freight Transportation

The current tariff environment demands proactive compliance strategies from freight transportation businesses. With Section 122 tariffs potentially expiring and maritime equipment duties suspended only temporarily, companies face a compressed timeline for strategic planning.

Importers of cargo-handling equipment must weigh several factors: accelerating purchases to avoid potential substantial tariffs, diversifying supply chains away from Chinese manufacturers, or accepting higher costs if tariffs resume. The USTR's request for comments on expanding equipment coverage to rubber-tire gantry cranes, reachstackers, straddle carriers, and top handlers suggests broader duties may follow.

Meanwhile, the ongoing Section 122 litigation creates uncertainty for general import operations. A judicial ruling invalidating these tariffs could trigger another wave of refund processing, while an adverse decision for plaintiffs would likely prompt Congressional action given the statutory time limit.

For companies that paid IEEPA duties, immediate action on CAPE refund requests is critical. The Phase 1 system prioritizes early filers, and excluded entries require alternative remedies through protest procedures. Trade compliance teams should validate ACH enrollment, screen import histories for eligible entries, and monitor CBP's reports for rejected submissions.

The freight transportation sector stands at a crossroads, with policy decisions in the coming months likely to reshape supply chains, equipment procurement strategies, and operational costs for years to come. While the current suspensions provide breathing room, deadlines approach rapidly, demanding careful planning and flexibility from logistics professionals navigating this volatile tariff landscape.