Insights

Notes on tariffs, trade rules and landed cost for importers, by Orhan Savaş, founder of Zentria Flow.

• The US Tariff Changed Names Twice in 2026. Here Is What Importers Pay Now
  IEEPA, then Section 122, then a forced-labor tariff under Section 301: what changed in 2026, who pays 10% or 12.5%, what is exempt, and how to re-price.
• Why the Same T-Shirt Pays 16.5% or 36.5% to Enter the US
  One product, one tariff line, many origins: how the forced-labor tariff and Section 301 split US duty on cotton T-shirts, and how to compare origins properly.
• Canada's 50% Problem: Section 338 and the Limits of USMCA
  Since August 2026, 666 Canadian tariff lines pay 50% more under Section 338 and 68 are banned. What is covered, how it stacks, and why USMCA does not help.
• China's Critical-Mineral Controls: What Is Licensed, What Is Paused, and Until When
  Which Chinese export controls on gallium, germanium, antimony, graphite and rare earths are in force or paused, the two dates that matter, and US duty by.
• The End of Duty-Free Parcels: What Cross-Border Sellers Pay Now
  The US $800 de minimis is suspended, the EU's €150 duty exemption ended in July 2026 and Türkiye's €30 limit is gone. What small shipments pay now.
• IEEPA Tariff Refunds: The Dates That Decide Whether You Get Paid
  About $166 billion in struck-down IEEPA tariffs is being refunded through CBP's CAPE tool. Which entries qualify, the three phases and the 80- and 180-day.
• Solar's 4 December Tariff Step: Section 232 and Minimum Import Prices
  From 4 December 2026, US solar cells, modules and certain wafers pay a new 15% Section 232 duty on top of Section 301 and the forced-labor tariff.
• How to Calculate Landed Cost: A Worked Example With Every Layer
  A $20,000 shipment of cotton T-shirts from Vietnam to the US, line by line: freight, insurance, duty, the forced-labor tariff, MPF, HMF, ISF and broker fees.
• 2026's EU Trade Deals: What Mercosur, India and Australia Change, and When
  EU–Mercosur has applied provisionally since May 2026; EU–India and EU–Australia are concluded but not signed. The tariff changes and the dates that matter.