Annex II, specifies the heading applies to "articles of any country." For more information, please see Chapter 99 of the Harmonized Tariff Schedule . What commodities fall within the scope of exception 9903.01.32? Updated 9/22/2025 Exception 9903.01.32 applied to commodities listed in Annex II of EO 14257 and the April 11, 2025, Presidential Memorandum, Clarification of Exceptions Under Executive Order 14257 of April 2, 2025, as Amended from April 5, 2025 to September 7, 2025. As of September 8, 2025, exception 9903.01.32 applies to commodities listed in EO “ Modifying The Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements”. What are the links for the IEEPA Reciprocal Annexes? Please find annex links for Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits – The White House below: Annex-I.pdf – Alphabetical list of country specific IEEPA Reciprocal tariff rates Annex-II.pdf – List of excluded products from IEEPA Reciprocal tariffs Annex-III.pdf – Chapter 99 modifications for IEEPA Reciprocal tariffs I have imported goods that are country of origin Canada and Mexico. Are they subject to IEEPA Reciprocal tariffs? Exception 9903.01.26 is applicable to goods of Canada and exception 9903.01.27 is applicable to goods of Mexico. 9903.01.26: Articles the product of Canada, including those products of Canada entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS. Articles properly classified in 9903.01.10 through 9903.01.15 should declare a secondary classification under 9903.01.26 in order to be excepted from the reciprocal tariff. 9903.01.27: Articles the product of Mexico, including those products of Mexico entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS. Articles properly classified in 9903.01.01 through 9903.01.05 should declare a secondary classification under 9903.01.27 in order to be excepted from the reciprocal tariff. The text above can be found in CSMS # 64649265 - GUIDANCE – Reciprocal Tariffs, April 5, 2025 Effective Date. My goods are country of origin China. Are they subject to IEEPA Reciprocal tariffs? Yes, goods of country of origin China entered for consumption or withdrawn from warehouse for consumption on the following dates are subject to the IEEPA Reciprocal tariff rates identified below. April 5, 2025 - April 8, 2025 - 9903.01.25/additional 10% is applicable. April 9, 2025 - 9903.01.63/additional 84% is applicable. April 10, 2025 - May 13, 2025 - 9903.01.63/additional 125% is applicable May 14, 2025 - 9903.01.25/additional 10% is applicable Exceptions may be applicable. My goods are subject to section 232 tariffs. Are they subject to IEEPA Reciprocal tariffs? No, goods subject to Section 232 tariffs are excepted from IEEPA Reciprocal tariffs under exception 9903.01.33. Is the IEEPA Reciprocal tariff action included in the "unstacking" EO 14289 and Proclamation 10947? Updated 12/5/2025 No, the IEEPA Reciprocal tariffs are not included in the "unstacking" presidential actions. However, the IEEPA Reciprocal tariffs have exemptions for products subject to Section 232 duties for Autos/Auto Parts, Copper, Aluminum, Steel, and Timber as well as products of Canada and Mexico, among other exceptions. To claim an IEEPA Reciprocal exception, filers must report the applicable IEEPA Reciprocal exemption Chapter 99 number listed in CSMS # 65829726 - GUIDANCE: Reciprocal Tariff Updates Effective August 7, 2025 Is the non-steel/aluminum/copper content of a steel/aluminum/copper derivative article subject to IEEPA Reciprocal tariffs? Updated 12/5/2025 Yes, unless an exception applies. When an article has steel/aluminum/copper content and non-steel/aluminum/copper content, the content of the article must be reported on two entry summary lines to ensure that applicable Section 232 duties are assessed only on the steel/aluminum/copper content. The entry summary line corresponding to the steel/aluminum/copper content, which is subject to Section 232 duties, may claim an exception from IEEPA Reciprocal tariffs under heading 9903.01.33, HTSUS. However, the entry summary line corresponding to the non-steel/aluminum/copper line, which is not subject to Section 232 duties, is subject to IEEPA Reciprocal tariffs. See CSMS # 65236645 . As of June 4, 2025, the non-aluminum content of an article reported on a


International Emergency Economic Powers Act (IEEPA) Frequently Asked Questions

232 duties are assessed only on the steel/aluminum/copper content. The entry summary line corresponding to the steel/aluminum/copper content, which is subject to Section 232 duties, may claim an exception from IEEPA Reciprocal tariffs under heading 9903.01.33, HTSUS. However, the entry summary line corresponding to the non-steel/aluminum/copper line, which is not subject to Section 232 duties, is subject to IEEPA Reciprocal tariffs. See CSMS # 65236645 . As of June 4, 2025, the non-aluminum content of an article reported on a separate line per the instructions above is subject to Reciprocal tariffs. See CSMS # 65236374 . As of June 4, 2025, the non-steel content of an article reported on a separate line per the instructions above is subject to Reciprocal tariffs. See CSMS # 65794272 . The non-copper content of an article reported on a separate line per the instructions above is subject to IEEPA Reciprocal tariffs. IEEPA Tariffs on Canada & Mexico Can I file a USMCA 1520(d) claim and obtain a refund of additional “IEEPA duties” paid, i.e., those duties imposed pursuant to recent Executive Orders under International Emergency Economic Powers Act (IEEPA) authorities? Updated 9/10/2025 An importer of record who can substantiate a valid claim for preferential tariff treatment under the USMCA may file a claim pursuant to 19 U.S.C. § 1520(d) within one year of the date of importation. The 1520(d) claim may include additional “IEEPA duties” paid pursuant to Executive Order (E.O.) 14193, as amended, and E.O. 14194, as amended. 1520(d) claims that include additional “IEEPA duties” need to be filed via the ACE protest module, paper or a Free Trade Agreement (FTA) reconciliation entry. If an entry is flagged for FTA reconciliation, the filing of an FTA reconciliation entry is the only way to make a 1520(d) claim. On the FTA reconciliation entry, the applicable Special Program Indicator (SPI) can be added to line item(s) with the IEEPA duties paid on the flagged entry. Classification changes cannot be made on an FTA reconciliation entry. For example, a classification change of 9903.01.01 (IEEPA Mexico) to 9903.01.04 (IEEPA Mexico USMCA exception) cannot be made on an FTA reconciliation entry and is not required to be changed on the flagged entry for the purposes of FTA reconciliation. The IEEPA duties on certain products of Canada and Mexico went into effect for goods entered for consumption or withdrawn from warehouse for consumption on or after March 4, 2025 pursuant to E.O. 14197 and E.O. 14198. However, the exception from additional IEEPA duties for goods of Mexico and Canada qualifying for preferential treatment under the USMCA was effective on March 7, 2025, as outlined in E.O. 14231 and E.O. 14232. Thus, for any goods eligible for preferential tariff treatment under USMCA that are entered for consumption or withdrawn from warehouse for consumption between March 4 and March 6, 2025, the filing of a USMCA 1520(d) claim for IEEPA duties paid is not permitted because the exception for USCMA goods is not retroactive to March 4. How do I file an "unconditionally free" USMCA-eligible entry? In order to use the USMCA IEEPA exception HTSUS (9903.01.04, 9903.01.14), the goods must be USMCA eligible. A product with a General column duty rate of Free will not have an SPI indicator in the Special column of the HTSUS, because no claim for preference is needed. However, the USMCA SPI code can still be used to claim the USMCA MPF exemption and the exception for IEEPA CA or IEEPA MX if the good meets the rules of origin and all other requirements of the USMCA. Which energy and energy resources of Canada are subject to the additional 10% ad valorem rate of duty imposed pursuant to Executive Order 14193, as amended, and provided for at heading 9903.01.13, HTSUS? On May 15, 2025, CBP issued CSMS 65054354 , which updated the guidance in the March 24, 2025 CSMS 64514918 with respect to the energy and energy resource products that are included under heading 9903.01.13, HTSUS. For entries made on or after May 16, 2025, importers should refer to the updated guidance in CSMS 65054354 . Can I get the 25 percent tariff on USMCA goods refunded for entry dates March 4, 2025 to March 6,


at heading 9903.01.13, HTSUS? On May 15, 2025, CBP issued CSMS 65054354 , which updated the guidance in the March 24, 2025 CSMS 64514918 with respect to the energy and energy resource products that are included under heading 9903.01.13, HTSUS. For entries made on or after May 16, 2025, importers should refer to the updated guidance in CSMS 65054354 . Can I get the 25 percent tariff on USMCA goods refunded for entry dates March 4, 2025 to March 6, 2025? Effective on or after March 7, 2025, goods entered for consumption or withdrawn from warehouse for consumption from Canada or Mexico that qualify for the USMCA preference are not subject to the additional tariffs under the IEEPA. The rules that govern whether a product qualifies for USMCA preference are found in General Note 11 of the Harmonized Tariff Schedule of the United States (HTSUS). However, goods entered for consumption or withdrawn from warehouse for consumption from Canada or Mexico between March 4, 2025 and March 6, 2025 are subject to the additional tariffs under IEEPA. CBP is not able to refund the additional duties under the IEEPA paid during that timeframe inasmuch as the tariffs were in effect during that time. How do I determine the country of origin for my goods from Canada or Mexico? Please see eCFR :: 19 CFR Part 102 -- Rules of Origin for determination of country of origin marking. When determining the country of origin for purposes of applying the additional duties under the IEEPA, the substantial transformation analysis would be applicable. IEEPA Tariffs on China & Hong Kong My goods are subject to an exclusion from Section 301 duties. Will they be subject to the additional duty on products of China imposed pursuant to IEEPA? The additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24 applies in addition to all other applicable duties (including Section 301 duties), taxes, fees, exactions, and charges. Even if goods are subject to an exclusion from Section 301 duties, if they are classified in HTSUS heading 9903.01.20 or 9903.01.24, they are subject to the additional ad valorem duty provided for in HTSUS heading 9903.01.20 or 9903.01.24. Last Modified: Apr 14, 2026


Russia Column 2 Rates of Duty

Home Trade Programs and Administration Entry Summary and Post Release Processes Russia Column 2 Rates of Duty Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Russia Column 2 Rates of Duty On April 8, 2022, the President signed H.R. 7108 , the Suspending Normal Trade Relations with Russia and Belarus Act. With this legislation, imports from the Russian Federation and the Republic of Belarus are subject to the rates of duty set forth in Column 2 of the Harmonized Tariff Schedule of the United States (HTSUS). This legislation also granted authorization to the President to proclaim increases in the Column 2 rates of duty applicable to the products of Russia or Belarus. Presidential Proclamations increased the Column 2 rates of duty for certain products. The below CSMS messages provide guidance on the implementation of increases in the Column 2 rates of duty. CSMS #52458835 Increased Column 2 Duties on Certain Articles from the Russian Federation CSMS #52638708 Clarification - Increased Column 2 Duties on Certain Articles from the Russian Federation CSMS #55688476 UPDATE: Increased Column 2 Duties on Certain Articles from the Russian Federation Last Modified: Jan 31, 2025 Contact information for questions related to Trade Processes otentrysummary@cbp.dhs.gov For more information on Trade Processes and Entry Summary, please select ACE Entry Summary Business Rules and Process Document. U.S. Customs and Border Protection 1331 Pennsylvania Ave NW 9th Floor Washington, D.C. 20004


Account Management

Home Trade Programs and Administration Account Management Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Account Management The Account Management program began in 1997 as a method to increase compliance while reducing costs and inefficiencies for CBP and the trade. The mission of account management is to use account-based (rather than transaction-based) methods consistent with risk management principles to develop and maintain the highest levels of trade compliance, and to enforce, regulate, and administer U.S. trade laws, while fostering the flow of lawful international trade. By viewing a company and its trade performance in the aggregate, account management is intended to raise compliance, facilitate the flow of legitimate trade, and increase efficiencies. It does so, in part, by providing a National Account Manager to significant importers and broker accounts. An account is an importer or a customhouse broker. The account may be defined by a single Importer of Record number or by a group of Importer of Record numbers or by one or more filer codes. All participants in the Importer Self-Assessment (ISA) program are assigned to an Account Manager. This is a significant incentive to join the ISA program. The Account Manager performs oversight of these accounts for the ISA program. The Account Manager serves as a primary point of contact to the account for trade related issues and also serves as a primary point of contact for the account within CBP, to establish and support smooth-working relationships among the many CBP disciplines that interact with the account. The Account Manager also provides guidance and assistance to the account and collaborates with other CBP disciplines to create and implement comprehensive strategies to manage and segment risk, solve problems, and increase efficiencies. As part of CBP's trade transformation efforts, each Account Manager is now a core member of 1 of the 10 Centers of Excellence and Expertise. The 10 Centers are: Agriculture and Prepared Products Apparel, Footwear & Textiles Automotive & Aerospace Base Metals Consumer Products and Mass Merchandising Electronics Industrial and Manufacturing Materials Machinery Petroleum, Natural Gas & Minerals Pharmaceuticals, Health & Chemicals Last Modified: Apr 08, 2024 Related Resources Centers of Excellence and Expertise Centers Information Contact Your Center Contact Information


Bonds

Home Trade Priority Trade Issues Revenue Bonds Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Trade Agreements Antidumping and Countervailing Duties Revenue Revenue Modernization Bill Payments Bonds Importer Sanctions Replacement Check Instructions Signing Up for Automated Clearinghouse Voided Importer Record FAQs Textiles Textile Book Transmittals (TBTs) Textile Enforcement Statistics Intellectual Property Rights CBP’s Year of the SME Import Safety Programs and Administration Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Trade Agreements Antidumping and Countervailing Duties Revenue Revenue Modernization Bill Payments Bonds Importer Sanctions Replacement Check Instructions Signing Up for Automated Clearinghouse Voided Importer Record FAQs Textiles Textile Book Transmittals (TBTs) Textile Enforcement Statistics Intellectual Property Rights CBP’s Year of the SME Import Safety Programs and Administration Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Bonds A Guide for the Public: How CBP Sets Bond Amounts A Guide for the Public: How CBP Sets Bond Amounts Summary of Changes (1991 Directive to 2024 Public Guidance) Bonds Securing Customs Activities for Suspended or Debarred Persons CSMS #47894086 Finding CBP Exclusions in SAM Frequently Asked Questions IPR Continuous Bonds for Samples CBP Announces Continuous Bond Option for IPR Sample Bonds Sample Type 15 - IPR BOND TEMPLATE Last Modified: May 29, 2024 Related Content Bond Centralization Program eBond Voided Importer Record FAQs CBP Form 301 - Customs Bond Paperless Bond Process Surety Names and Code


Home Trade Programs and Administration Entry Summary and Post Release Processes Section 232 Frequently Asked Questions Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Section 232 Tariffs on Steel and Aluminum Frequently Asked Questions General Section 232 FAQs Close all Open all Are the Section 232 duties due on imported goods subject to a Free Trade Agreement? Section 232 duties may not be waived due to a Free Trade Agreement. Are products entered under the Section 321 de minimis exemption subject to Section 232 duties? No, in general, goods properly entered under Section 321 are not subject to Section 232 duties. However, any good subject to 232 measures that include quota restrictions may not enter under Section 321 and requires a formal entry. Please note that a formal entry is also required if a shipment contains merchandise subject to AD/CVD. Goods subject to AD/CVD do not qualify for Section 321. How are goods subject to the Section 232 duties treated when they are admitted into a Foreign Trade Zone (FTZ)? Per the Section 232 Presidential Proclamations, any steel or aluminum article subject to the Section 232


232 measures that include quota restrictions may not enter under Section 321 and requires a formal entry. Please note that a formal entry is also required if a shipment contains merchandise subject to AD/CVD. Goods subject to AD/CVD do not qualify for Section 321. How are goods subject to the Section 232 duties treated when they are admitted into a Foreign Trade Zone (FTZ)? Per the Section 232 Presidential Proclamations, any steel or aluminum article subject to the Section 232 duties, except those eligible for admission under “domestic status” as defined in 19 CFR 146.43, and that is admitted into a U.S. foreign trade zone must be admitted as “privileged foreign status” as defined in 19 CFR 146.41, and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTS subheading. Aluminum or steel articles shall not be subject upon entry for consumption to Section 232 duties, merely by reason of manufacture in a U.S. foreign trade zone. However, articles admitted to a U.S. foreign trade zone in “privileged foreign status,” shall retain that status consistent with 19 CFR 146.41(e). Can GSP and AGOA be claimed on goods subject to a Section 232 exclusion? Yes, GSP and AGOA can be claimed on any goods that are subject to a valid Section 232 exclusion. However, GSP or AGOA cannot be claimed on entries subject to Section 232. Can filers report an amount for quantity of less than 1? Yes, filers can report less than 1 and decimals only two values after the decimal i.e. 1.10 or .01. Refer to the CATAIR - Tariff/Value/Quantity Detail (Input 50-Record) for additional guidance. Example: 1.10 or .01 Does CBP require an aluminum certificate of analysis to be filed at the time of entry? At this time, CBP does not require an aluminum certificate of analysis to be filed at the time of entry. CBP, however, can request the importer to provide an aluminum certificate of analysis if CBP needs one to ensure compliance with the entry requirements pertinent to the item being imported. CBP reminds the importing community that it is the responsibility of the importer to exercise reasonable care when making entry and accurately declare all requisite information to ensure the proper classification of the imported merchandise for duty assessment. The party making entry must certify that such declared classification is consistent with the information and documentation that is provided with the entry and entry summary, which must be true and correct to the best of the importer’s knowledge and belief. How are the Section 232 duties assessed in respect to “sets” covered by the Section 232 duty? When importing goods in sets for retail sale, pursuant to General Rule of Interpretation (GRI) 3 of the Harmonized Tariff Schedule of the United States (HTSUS), that contain articles subject to an ad valorem duty pursuant to Sec. 232 (19 U.S.C. § 1862), if the product that imparts the essential character to the set (i.e., the HTSUS subheading under which the entire set is classified) is subject to Sec. 232 duties, then the entire set will be subject to the additional ad valorem duty. If the HTSUS provision under which the entire set is classified is not subject to Sec. 232 duties, even though the set contains components that are classifiable under Chapter 99 of the HTSUS, in accordance with an applicable Proclamation, then no additional ad valorem duty will be assessed on the individual components. If the essential component of an article by which a set is classified is subject to Sec. 232 duties, then the applicable Chapter 99, HTSUS, classification number should be reported on the same entry summary line as the Chapter 1-97 classification with appropriate duty reported. GRI 3(b) and 3(c) of the HTSUS provides for the classification of mixtures, composite goods of different materials or made up of different components, and goods put up in a set for retail sale. A group of entry summary line items represent a single article, known as a set, as compared to a conventional represented by a single entry line item. A set is made up of a single line item (known as the


1-97 classification with appropriate duty reported. GRI 3(b) and 3(c) of the HTSUS provides for the classification of mixtures, composite goods of different materials or made up of different components, and goods put up in a set for retail sale. A group of entry summary line items represent a single article, known as a set, as compared to a conventional represented by a single entry line item. A set is made up of a single line item (known as the ‘Article Set Header’), followed by two or more line items (each known as an ‘Article Set Component’). Use the Article Set Indicator to specify the nature of the article reported: When not specified (i.e., space), an indication that the single Entry Summary Line Item represents a single article (i.e., not part of a set). When specified as ‘X’, an indication that the Entry Summary Line Item is part of an article ‘set’ and specifically the ‘Article Set Header’. When specified as ‘V’, an indication that the Entry Summary Line Item is part of an article ‘set’ and specifically an ‘Article Set Component’. The classification on the Article Set Header Line Item is that deemed by the importer to represent the ‘essential’ character of the article. Report the set Article Set Header’s dollar value as the sum of the dollar values of all of the individual Article Set Components (i.e., the ‘parts’ of the set). What is the timing of duty calculations on immediate transportation in bond entries subject to Section 232? For entries covered by an entry for immediate transportation, and with a country of origin and Harmonized Tariff Schedule (HTS) classification subject to the Section 232 Presidential Proclamations, such entries shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation, pursuant to 19 CFR 141.69(b), which states: Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation. Are Section 232 duties eligible for drawback? As noted in CSMS 18-000317 , no drawback shall be available with respect to the Section 232 duties imposed on any aluminum or steel article. Are Temporary Importation Bonds (TIB) allowable for Section 232 entries? Yes, TIBs are allowed for Section 232 dutiable merchandise. Please note that any bond posted must be sufficient to cover all relevant duties, taxes, etc., including Section 232 duties. Harmonized Tariff Schedule of the United States (HTSUS) Classifications Should all chapter 72, 73 and 76 be reported for additional duty or only HTS codes defined in the Proclamations 9704 and 9705? Only HTS Codes defined in the Presidential Proclamation should be reported for additional duty. Can chapter 98 HTS codes be transmitted along with HTS codes subject to Section 232 tariffs? Yes. A Filer can transmit up to 8 HTS codes on an entry summary line. For more information on the proper order of reporting the HTS on an entry summary line, see CSMS 39587858 . Should all Chapter 72, 73 and 76 HTSUS codes be reported for additional duty? Only HTS Codes defined in the Section 232 Presidential Proclamations should be reported with the applicable Chapter 99 HTS for additional duty or the applicable product exclusion Id number. Is HTS 2203.00.0030, Beer made from malt, In containers each holding not over 4 liters, In glass containers; subject to Section 232 duties? No. Are Section 232 steel and aluminum duties due when a Chapter 98, HTSUS, provision is properly claimed on an entry summary line? Updated 6/26/2025. Section 232 steel and aluminum duties are only due on entries for consumption. For Chapter 98 provisions that grant duty-free treatment on entries for consumption, the Section 232 duties do not apply (except for Chapter 98 provisions under subheadings


In containers each holding not over 4 liters, In glass containers; subject to Section 232 duties? No. Are Section 232 steel and aluminum duties due when a Chapter 98, HTSUS, provision is properly claimed on an entry summary line? Updated 6/26/2025. Section 232 steel and aluminum duties are only due on entries for consumption. For Chapter 98 provisions that grant duty-free treatment on entries for consumption, the Section 232 duties do not apply (except for Chapter 98 provisions under subheadings 9819, 9820, 9822, and any other Chapter 98 duty-free status based on free trade agreements). For Chapter 98 provisions that provide for duties on entries for consumption (including subheadings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80), then the Section 232 duties apply. For Chapter 98 provisions providing for the assessment of duties on a portion of the article, such as the value of the repair or other processing, Section 232 duties are to be assessed on that value. However, for goods entered under subheading 9802.00.60, HTSUS, Section 232 duties are to be assessed on the entire value of the articles. For such entries, the importer must report the country of origin where the repair, alteration, or processing was performed. Which Harmonized Tariff Scheduled (HTS) classifications under HTS 7616.99.51 are subject to the Section 232 duties? Updated 6/13/2025. Per Presidential Proclamations 9704 and 10895, HTS 7616.99.51.30, 7616.99.51.40, 7616.99.51.60, 7616.99.51.70 and 7616.99.51.90 are subject to the Section 232 duties. IEEPA Reciprocal Tariffs and Section 232 Are articles and derivatives of steel and aluminum in Chapters 73 and 76 subject to the 232 tariffs excluded from the IEEPA tariffs because those goods are not “set forth in Annex II” as required in Section 3(b)? Articles and derivatives of steel and aluminum subject to Section 232 duties are excluded from the reciprocal tariffs; pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128 . Do steel or aluminum products imported under a valid product-specific exclusion under Section 232 qualify for exemption of reciprocal tariffs under HTSUS 9903.01.33? Updated 6/11/2025. No, goods imported under a valid product-specific exclusion under Section 232 do not qualify for the exemption of reciprocal tariffs under HTSUS 9903.01.33. Can 9903.01.33 be claimed if the imported article is classified under a Section 232 new derivative tariff number but contains no steel or aluminum and is therefore not subject to Section 232 duties? No. The phrase "subject to Section 232 actions" implies that Section 232 duties are owed and payable. If the article does not contain any steel or aluminum that is subject to Section 232 duties, then HTS 9903.01.33 cannot be claimed. However, the IEEPA-based reciprocal duty may be applicable unless an exception applies. Section 232 Derivatives What is the proper method to submit entries for products that do not contain steel or aluminum content, and are not subject to Section 232 measures, but still require the steel melt and pour and aluminum smelt and cast information to be reported? Where the product does not contain steel or aluminum content, but has a HTS classification that would be subject to Section 232 measures on derivative steel or aluminum articles if it contained steel or aluminum, ACE will still require the steel melt and pour or aluminum smelt and cast country to be reported. For such situations for steel derivative HTS classifications, where the steel country of melt and pour is required, report the country reported as the country of origin of the non-steel article as the steel country of melt and pour. For such situations for aluminum derivative HTS classifications, where the aluminum country of smelt and cast is required, report “Y” for the secondary country of smelt, and report the country reported as the country of origin of the non-aluminum article as the secondary country of smelt code, and as the country of cast. For all other fields, continue to follow the CATAIR including reporting on one entry summary line for non-Section 232 entries. If a good has a HTS classification subject to Section 232 measures on derivative steel and aluminum measures, and contains steel or aluminum content, see CSMS # 64384423 and # 64384496 for reporting instructions. How to report the


as the country of origin of the non-aluminum article as the secondary country of smelt code, and as the country of cast. For all other fields, continue to follow the CATAIR including reporting on one entry summary line for non-Section 232 entries. If a good has a HTS classification subject to Section 232 measures on derivative steel and aluminum measures, and contains steel or aluminum content, see CSMS # 64384423 and # 64384496 for reporting instructions. How to report the country of melt and pour when the product is subject to Section 232 derivative measures, but the importer does not know the country of melt and pour? For derivative steel, filers can report OTH for the country of melt and pour. For steel and aluminum derivatives subject to HTS 9903.85.08 and HTS 9903.81.91, is there a minimum amount of steel or aluminum content required in order to be subject to Section 232 duties? No, there is no minimum amount of derivative steel or aluminum content provided for by Proclamations 10895 and 10896. How to determine the value of aluminum or steel content for derivative products outside of CH. 76 or 73? The value of the steel/aluminum content should be determined in accordance with the principles of the Customs Valuation Agreement, as implemented in 19 U.S.C. 1401a. Thus, the value of the steel/aluminum content is the total price paid or payable for that content, which is the total payment (direct or indirect, and exclusive of any costs, charges, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the country of importation) made/to be made for the steel/aluminum content by the buyer to, or for the benefit of, the seller of the steel/aluminum content. Normally, this would be based on the invoice paid by the buyer of the steel/aluminum content to, or for the benefit of the seller of the steel/aluminum content. When an imported product is classified in a HTS subject to Section 232 duties based on the steel content; and the product has no steel content; and the product has iron content; is the imported product subject to the Section 232 steel derivative duties? No. When an imported product is classified in a HTS classification subject to Section 232 duties for both steel and aluminum derivatives, do I have to report both the steel melt and pour country and the aluminum smelt and cast countries? Yes. Follow the instructions in CSMS 64384423 and CSMS 64384496 for reporting the steel melt and pour and aluminum smelt and cast countries. Consult the Section 232 FAQs for additional guidance if the good does not contain steel and/or aluminum, and/or the country of melt and pour and/or smelt and cast is unknown. My supplier purchased steel and/or aluminum from the United States, and used that steel and/or aluminum from the U.S. to manufacture a steel and/or aluminum derivative product classified in one of the HTS classifications covered by Section 232 duties? Updated 6/11/2025. If the steel and/or aluminum derivative is classified in one of the new HTS classifications subject to Section 232 steel and/or aluminum derivatives duties on or after March 12, 2025, and the good is made exclusively from steel melted and poured in the United States, or exclusively made from aluminum smelted and cast in the United States, then the good is not subject to Section 232 steel and/or aluminum duties. My supplier purchased steel scrap from the United States, and used the steel made from the steel scrap to manufacture a steel derivative product. Is this steel derivative product exempt from Section 232 duties, because the steel scrap was from the U.S.? Updated 6/11/2025. Steel derivative products classified in one of the new HTS classifications subject to Section 232 steel duties on or after March 12, 2025 are exempt from Section 232 steel duties if they are manufactured from steel exclusively melted and poured in the United States. If steel scrap is used in the steel manufacturing supply chain for the steel derivative product, and the steel scrap is remelted and poured outside of the United States to manufacture a steel derivative product, then the steel is


classified in one of the new HTS classifications subject to Section 232 steel duties on or after March 12, 2025 are exempt from Section 232 steel duties if they are manufactured from steel exclusively melted and poured in the United States. If steel scrap is used in the steel manufacturing supply chain for the steel derivative product, and the steel scrap is remelted and poured outside of the United States to manufacture a steel derivative product, then the steel is not melted and poured in the United States, and the steel derivative product is subject to Section 232 duties. Section 232 Product Exclusions Where can the trade check the status of their approved exclusions in ACE? The trade can search the weekly posting of active exclusions on cbp.gov to determine if a Section 232 approved product exclusion is active in ACE. The posting can be found at www.cbp.gov/document/publications/active-section-232-product-exclusions-ace This list is updated every Friday. If your exclusion appears on this list, you do not need to send to CBP a request to activate the exclusion. For the scenarios listed below referring to Annex II, is the entire value exempt from reciprocal tariffs regardless of the iron, steel or aluminum content, as applicable in the derivative product? Scenarios (vii) The additional duties imposed by headings 9903.01.25, 9903.01.35, 9903.01.39, and 9903.01.43-9903.01.77 shall not apply to derivative iron or steel products provided for in headings 9903.81.89, 9903.81.90, 9903.81.91, 9903.81.92 and 9903.81.93. (ix) The additional duties imposed by headings 9903.01.25, 9903.01.35, 9903.01.39, and 9903.01.43-9903.01.77 shall not apply to derivative aluminum products provided for in headings 9903.85.04, 9903.85.07, 9903.85.08 and 9903.85.09. Correct, in the scenarios above, the entire value is exempt from the reciprocal tariffs. We filed a Post Summary Correction (PSC) last month that got rejected indicating IOR MISMATCH for our exclusion numbers, what do we do? “IOR MISMATCH” indicates that the importer of record (IOR) number used for the filing does not match the Importer of Record approved for the exclusion. Contact your CBP client representative for any questions about the error. If you need to make any correction or updates to the approved IOR for the exclusion, contact the U.S. Department of Commerce, (202) 482-5642, Steel232@bis.doc.gov regarding steel exclusion requests and (202) 482-4757, Aluminum232@bis.doc.gov regarding aluminum exclusion requests. Why was an approved exclusion deactivated? An exclusion is generally valid for one year from the date of signature, or until the granted quantity has been exhausted (whichever comes first). Why am I receiving error message “TRFF ADJSTMNT HTS OR EXCLSN MISSING” when making changes to an entry summary? This error may indicate that one of the entry summary lines on the entry beginning with chapter HTS 72, 73 or 76 may be subject to Section 232 and/or 301 duties. Contact your CBP Client Representative or your assigned Center of Excellence and Expertise for assistance. How do I know the remaining balance available to use on imported goods for a Section 232 product exclusion? The Automated Commercial Environment reports are available to importers and brokers to create an Ad hoc ACE Report to query information related to their imported merchandise to compare it with the kilogram total granted on the decision memo. It is incumbent on the importer of record to monitor and record the quantity imported under a Section 232 Product Exclusion so that they do not exceed the approved quantity. The exceeded quantity would be subject to the additional tariff duty or quota, as applicable. Last Modified: Jul 31, 2025 Trade Remedy Contact Information and Resources Email traderemedy@cbp.dhs.gov Related Topics Section 301 FAQs Section 232 FAQs Quota FAQs International Emergency Economic Powers Act (IEEPA) FAQs


Home Trade Programs and Administration Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Section 232 Additional FAQs - Automobiles and Auto Parts Close all Open all Are auto parts for passenger vehicles and light trucks subject to the reciprocal duties? Auto parts for passenger vehicles and light trucks, as defined by Executive Order 14257, issued April 2, 2025, and subject to Section 232 duties as of May 3, 2025, are not subject to the reciprocal duties effective April 5, 2025, pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128 . Are used cars covered by the Proclamation and subject to the duties? Yes, used passenger vehicles and trucks are subject to the Section 232 duties pursuant to the Proclamation, except those manufactured in a year at least 25 years prior to the year of the date of entry. Which light trucks are covered by the Proclamation and subject to the duties? Light trucks classified in subheadings 8704.21.01, 8704.31.01, 8704.41.00, 8704.51.00, and 8704.60.00 are


CSMS # 64680374 and # 64701128 . Are used cars covered by the Proclamation and subject to the duties? Yes, used passenger vehicles and trucks are subject to the Section 232 duties pursuant to the Proclamation, except those manufactured in a year at least 25 years prior to the year of the date of entry. Which light trucks are covered by the Proclamation and subject to the duties? Light trucks classified in subheadings 8704.21.01, 8704.31.01, 8704.41.00, 8704.51.00, and 8704.60.00 are subject to the duties. How do I become eligible to apply the ad valorem tariff of 25 percent exclusively to the value of the non-U.S. content of the automobile. Monitor the website of the U.S. Commerce Department for details. When are the Section 232 duties on auto parts effective? May 3, 2025. Are Commercial vehicles subject to the duties? Commercial vehicles, such as sedans, sport utility vehicles, crossover utility vehicles, minivans, cargo vans and light trucks, provided for in heading 9903.94.01, HTSUS, are subject to the Section 232 duties pursuant to the Proclamation. Are products of the United States subject to Section 232 duties? No. How do I import a personal automobile? See Importing a motor vehicle and consult the Harmonized Tariff Schedule of the United States for the duty rates, as applicable. Under Section 3(b)(iii) of the EO, it specifically states “subject to the additional duties”, so is paying actual Section 232 duties required in order to be exempt from reciprocal tariffs? Only auto parts for passenger vehicles and light trucks, as defined by Executive Order 14257, issued April 2, 2025, and subject to Section 232 duties as of May 3, 2025, are not subject to the reciprocal duties effective April 5, 2025, pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128 . Parts have classifications that would fall on the aluminum derivatives list where the aluminum content is zero, would they be exempt from the reciprocal tariff of that country? Or is it that they’re only exempt for the content? Only auto parts for passenger vehicles and light trucks, as defined by Executive Order 14257, issued April 2, 2025, and subject to Section 232 duties as of May 3, 2025, and are not subject to the reciprocal duties effective April 5, 2025, pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128 . When importing non-passenger parts on the list of auto parts, and the Chapter 99 tariff rate is zero are imports exempt from reciprocal tariffs? Only auto parts for passenger vehicles and light trucks, as defined by Executive Order 14257, issued April 2, 2025, and subject to Section 232 duties as of May 3, 2025, are not subject to the reciprocal duties effective April 5, 2025, pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128 . The section 232 tariffs on the auto parts list do not go into effect until May 3rd. Would the exemption from the reciprocal tariffs (which are effective April 5 or 9) not go into effect for those parts until May, or would we be able to use those now? Heading 9903.01.33, HTSUS, exempting products subject to Section 232 from the reciprocal tariffs, applies to auto parts for passenger vehicles and light trucks. Parts have classifications that would fall on the aluminum derivatives list where the aluminum content is zero, would they be exempt from the reciprocal tariff of that country? Or is it that they’re only exempt for the content? Only auto parts for passenger vehicles and light trucks, as defined by Executive Order 14257, issued April 2, 2025, and subject to Section 232 duties as of May 3, 2025, and are not subject to the reciprocal duties effective April 5, 2025, pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128 . I am a U.S. government employee or military service member returning to the United States from a foreign assignment, and I am importing my car into the United States. Do I owe Section 232 tariffs


2025, and subject to Section 232 duties as of May 3, 2025, and are not subject to the reciprocal duties effective April 5, 2025, pursuant to heading 9903.01.33, HTSUS. Refer to 90 FR 15041 (Apr. 7, 2025) and CSMS # 64680374 and # 64701128 . I am a U.S. government employee or military service member returning to the United States from a foreign assignment, and I am importing my car into the United States. Do I owe Section 232 tariffs on my car? No. Vehicles imported by government employees and service members are exempt from Section 232 duties under Chapter 98. Under HTSUS Subheading 9805.00.50, military and civilian employees of the U.S. government returning at the end of an assignment due to extended duty outside the customs territory of the U.S., or returning members of their family that resided with them at such post or station: may enter vehicles among their duty-free personal and household effects. Generally, extended duty is 140 days or more (120 days for certain Navy deployments). The vehicle must have been in the possession of a government employee, service member, or one of their family members prior to importation. Vehicles do not qualify for this exemption if: imported for sale, or for the use of someone who is not a government employee, service member, or one of their family members. Imported vehicles must meet EPA and DOT requirements. For more information see: Importing a motor vehicle Does HTS 9903.94.06, parts of autos that are eligible for preferential tariff treatment under USMCA, also apply to parts of autos that qualify for USMCA treatment, self-certified by importers to be used for auto production or repair activity in the U.S.? Yes, parts of automobiles that qualify for preferential tariff treatment under USMCA, self-certified by importers to be used for automobile production or repair activity in the United States, are eligible to use HTS 9903.94.06. Last Modified: Dec 19, 2025 Trade Remedy Contact Information and Resources Email traderemedy@cbp.dhs.gov Related Topics Section 301 FAQs Section 232 FAQs Quota FAQs International Emergency Economic Powers Act (IEEPA) FAQs


Audits/Trade Regulatory Audit

Home Trade Programs and Administration Audits Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Risk Analysis and Survey Assessments Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Risk Analysis and Survey Assessments Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Audits/Trade Regulatory Audit Trade Regulatory Audit (TRA) is comprised of Field Offices throughout the United States that conduct audits, provide other professional services, and serve as subject matter experts in key areas of specialization. TRA uses a risk-based approach to assess compliance with trade laws and regulations, while collaborating with other U.S. Customs and Border Protection (CBP) components, U.S. Immigration and Customs Enforcement (ICE), Homeland Security Investigations (HSI), and Partner Government Agencies (PGAs), as appropriate. Through audits and other professional services, CBP protects government revenue, provides informed compliance to the trade community while presenting a deterrent to future violators, protects domestic industries from unfair trade practices, and facilitates legitimate trade. TRA conducts audits, including Focused Assessments, and other professional services. Audits generally have targeted audit objectives and are compliance driven. Audits involve data analysis and risk assessment procedures to scope the audit. Depending on the audit objective, the audit may or may not include an assessment of the importer’s internal control over CBP compliance. Audits are often based on a referral to TRA. Audits also include the Focused Assessment Program , which is a comprehensive audit that uses a risk-based approach to determine if the importer represents an acceptable risk to CBP. Other Professional Services (i.e., nonaudit services) are engagements not performed as audits but that require assistance consistent with auditors’ skills and expertise. Examples include (not all-inclusive): Risk Analysis and Survey Assessments (RASAs) are a collaborative, multifaceted process based on cooperation, information sharing, and joint decision making between the Office of Trade, other components of CBP, other Department of Homeland Security entities, and/or Partner Government Agencies, as appropriate. RASAs are performed under the authority of 19 United States Code (U.S.C.) §1509(a). Customs-Trade Partnership Against Terrorism (CTPAT) Trade Compliance Evaluations are conducted to support CBP’s CTPAT Trade Compliance Program. The evaluations assess the design of an applicant’s internal controls for achieving compliance with CBP regulations and laws to determine the importer’s readiness to assume the responsibilities of the Trade Compliance Program. Last Modified: Jun 06, 2025 Related Resources Centers of Excellence and Expertise Centers Information Contact Your Center Contact Information


Home Trade Programs and Administration Entry Summary and Post Release Processes Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Entry Summary and Post Release Processes What is Entry Summary? "Entry Summary" refers to the documentation necessary to enable U.S. Customs and Border Protection to assess duties, collect statistics, and determine whether other requirements of law have been met. The Entry Process Contact CBP Contact CBP at the port of entry to make the arrangement where the consignment will arrive, and documentation and duties will be filed. Declare Entry Declare entry for goods once they arrive in the U.S. The importer must declare how the goods will be entered once they arrive. File Cargo Release Upon entering the U.S., the importer of record has up to 15 days to file a Cargo Release for the goods. Entry documents must be filed within 15 calendar days of the date that a shipment arrives. File Entry Summary An entry summary (CBP Form 7501) must be filed within 10 days of the cargo's release from CBP custody. An entry summary must be filed and estimated duties deposited within 10 working


be entered once they arrive. File Cargo Release Upon entering the U.S., the importer of record has up to 15 days to file a Cargo Release for the goods. Entry documents must be filed within 15 calendar days of the date that a shipment arrives. File Entry Summary An entry summary (CBP Form 7501) must be filed within 10 days of the cargo's release from CBP custody. An entry summary must be filed and estimated duties deposited within 10 working days after entry of the merchandise. Pay Estimated Duties Within 10 days of the release of the cargo, the importer must pay the estimated duties on their imported goods. This is an estimated amount the importer pays at the time the goods arrive in the U.S. Entry Summary and Post Release Close all Open all Overarching ACE Entry Summary Process and Policy CBP Form 7501 "Entry Summary" CBP Form 5106 First Sale Declaration Merchandise Processing Fee Payment Ports HTS Guidance and HTS-Specific Programs Entry Summary Order of Reporting for Multiple Harmonized Tariff System (HTS) in the Automated Commercial Environment (ACE) HTS Subheading 9801 TFTEA HTS UOQ X Change Initiative Infant Formula ATA Carnet Frequently Asked Questions (FAQ's) Craft Beverage Modernization Act (CBMA) Defense Contract Management Agency Pipeline Entry Processing Russia Column 2 Softwood Lumber Temporary Importation Under Bond Trade Fair Entry Post Release Drawback Entry Summary Cancellations/ Revocations Non-ABI/Manual Entry Summary Protests Post Summary Correction Reconciliation Remote Location Filing Last Modified: Jan 06, 2026 Contact Information for Questions Related to Trade Processes Email otentrysummary@cbp.dhs.gov ot-protest@cbp.dhs.gov ot-reconfolder@cbp.dhs.gov otdrawback@cbp.dhs.gov Mail U.S. Customs and Border Protection 1331 Pennsylvania Avenue, NW 9th Floor Washington, D.C. 20004 For more information on Trade Processes and Entry Summary, visit the ACE Entry Summary Business Rules and Process Document webpage.


Home Trade Programs and Administration Entry Summary and Post Release Processes Section 232 Additional FAQs - Medium Heavy-Duty Vehicles Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Section 232 Additional FAQs - Autos Create/Update Importer Identity Form (CBP Form 5106) Section 232 Frequently Asked Questions ACE Protest Frequently Asked Questions ACE Reconciliation Frequently Asked Questions ATA Carnet Frequently Asked Question FAQ's Drawback Drawback: Trade Remedies Frequently Asked Questions (FAQs) First Sale Declaration Guidance on the Lacey Act Declaration Importer Create/Update Identity Form (CBP Form 5106) FAQ Payment Ports Post Summary Correction Protests Reconciliation Craft Beverage Modernization Provisions of the Tax Cuts and Jobs Act of 2017 Craft Beverage Modernization Act (CBMA) FAQ’S Remote Location Filing Section 301 Trade Remedies Frequently Asked Questions Section 232 Additional FAQs - Medium Heavy-Duty Vehicles ACE Entry Summary Process and Policy CBMA Assignment Certification CBP Form 7501: Entry Summary Defense Contract Management Agency Non-ABI/Manual Entry Summary Actions No Longer in Effect Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Section 232 Additional FAQs - Medium Heavy-Duty Vehicles Close all Open all Are MHDVs and buses manufactured at least 25 years prior to the year of the date of entry (classifiable under HTS 9903.74.07 subject to other applicable tariffs as set forth in the unstacking provisions of CSMS 66665333, as amended? Yes, MHDVs and buses manufactured at least 25 years prior to the year of the date of entry, classifiable under HTS 9903.74.07, are subject to other applicable tariffs. Does HTS 9903.74.10, parts of MHDVs that qualify for preferential tariff treatment under USMCA, also apply to parts of MHDVs that qualify for USMCA treatment, self-certified by importers to be used for MHDV production or repair activity in the U.S.? Yes, parts of MHDVs that qualify for USMCA treatment, self-certified by importers to be used for MHDV production or repair activity in the United States, are eligible to use HTS 9903.74.10. Last Modified: Jan 02, 2026 Trade Remedy Contact Information


Does HTS 9903.74.10, parts of MHDVs that qualify for preferential tariff treatment under USMCA, also apply to parts of MHDVs that qualify for USMCA treatment, self-certified by importers to be used for MHDV production or repair activity in the U.S.? Yes, parts of MHDVs that qualify for USMCA treatment, self-certified by importers to be used for MHDV production or repair activity in the United States, are eligible to use HTS 9903.74.10. Last Modified: Jan 02, 2026 Trade Remedy Contact Information and Resources Email traderemedy@cbp.dhs.gov Related Topics Section 301 FAQs Section 232 FAQs Quota FAQs International Emergency Economic Powers Act (IEEPA) FAQs


e-Allegations Program

Home Trade Programs and Administration E-Allegations Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Violations Frequently Asked Questions Statistics Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Violations Frequently Asked Questions Statistics Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA e-Allegations Program Created in 2008, the Trade Violations Reporting (TVR) website has served as the online portal for receiving e-Allegations pertaining to commercial trade violations and other illegal activity affecting the United States commerce. U.S. Customs and Border Protection (CBP) is dedicated to safeguarding national economic security by enforcing U.S. trade laws and regulations. This includes combating trade fraud, which can undermine fair competition, harm legitimate businesses, and threaten the integrity of U.S. commerce. CBP achieves this through measures such as detecting high-risk activities, deterring non-compliance, and disrupting fraudulent practices to maintain a fair and competitive trade environment. CBP uses all methods at its disposal, including increased bonding, enhanced targeting and inspection of high-risk imports, and reviewing allegations of non-compliance to ensure a fair and competitive trade environment. How CBP Safeguards Economic Security Additional benefits Ensuring Fair and Competitive Trade Detecting Duty Evasion Refusing/Seizing Counterfeit Goods Do You Know of a Dangerous Situation? To report suspicious activity of immediate concern, including those that are terrorism-related or other imminent threats to public health and safety, please call 1-866-DHS-2-ICE (1-866-347-2423). e-Allegation Benefits Eliminating Efforts to Fund Terrorism Preventing financial flows that support terrorism through trade-based money laundering and illicit activities. Refusing Unsafe Commodities Ensuring that unsafe or non-compliant goods do not enter the U.S. market, protecting public health and safety. Protecting Intellectual Property Rights (IPR) Safeguarding the rights of intellectual property owners by preventing counterfeit and pirated goods from entering the market. Refusing/Seizing Counterfeit Goods Blocking counterfeit goods to protect consumers and legitimate businesses. Detecting Duty Evasion Addressing duty evasion schemes that harm U.S. manufacturers and importers by undermining fair trade practices. Ensuring Fair and Competitive Trade Promoting compliance with trade laws to maintain a level playing field for businesses. Protecting American Businesses Shielding U.S. businesses from unfair competition, counterfeit goods, and trade violations. Preventing Natural Resource Crimes Combating illegal trade in natural resources, such as wildlife trafficking and illegal logging. Demanding Higher Standards for Brokers Ensuring customs brokers adhere to strict compliance standards to maintain integrity in trade processes. Requiring Accountability for Trade Violations Holding individuals and entities accountable for violating trade laws and regulations. Preventing Smuggled Goods Detecting and preventing the entry of goods smuggled into the U.S., which may pose risks to security, health, and the economy. Close Report a Trade Violation The e-Allegations program provides an electronic portal through which the trade community and the general public can report suspected trade violations to CBP. The e-Allegations process enables CBP, in collaboration with our partners, to protect our economy


e-Allegations Program

for Trade Violations Holding individuals and entities accountable for violating trade laws and regulations. Preventing Smuggled Goods Detecting and preventing the entry of goods smuggled into the U.S., which may pose risks to security, health, and the economy. Close Report a Trade Violation The e-Allegations program provides an electronic portal through which the trade community and the general public can report suspected trade violations to CBP. The e-Allegations process enables CBP, in collaboration with our partners, to protect our economy from the effects of unfair trade practices and guard against the entry of products that could pose a threat to health and safety. Report an e-Allegations Violation Types of Trade Violations There are multiple types of trade violations. If you are unsure of which type of trade violation describes an importation-related situation you suspect is illegal. Learn more about the different Trade Violation categories. Review Trade Violations Multiple companies. Same violation If you want to submit multiple company names that you believe have committed the same violation, please submit this under one allegation and provide all company names under the additional parties or on an attachment. Forced Labor If your allegation pertains to Forced Labor, you should navigate to the Forced Labor webpage and select the appropriate option provided there. This ensures the allegation is routed correctly and handled in accordance with the specific procedures for Forced Labor cases. Lack of information e-Allegations are not guaranteed to be referred for further review if there is insufficient substantial evidence to support a violation. It is crucial to provide as much detailed and credible information as possible when submitting an allegation to increase the likelihood of it being reviewed and investigated. Multiple submissions will not expedite investigations Submitting the same allegation (same violation and violator) multiple times will not expedite the investigation process. Instead, all subsequent submissions besides the original will be closed as duplicates. It is important to provide all relevant information in the initial submission to avoid delays and ensure the investigation proceeds efficiently. If you have additional information to support your original allegation, please email it to eallegations@cbp.dhs.gov rather than creating a new allegation. Timeline and case status Allegation cases can take an extended amount of time to complete, due to the complexity of investigations and the need for thorough review. Additionally, once a case is concluded, CBP is unable to disclose specific enforcement actions, if any, due to restrictions imposed by the Trade Secrets Act, the Privacy Act, and CBP regulations. This ensures compliance with legal protections and confidentiality requirements. The alleger will only be informed whether the case is open or closed. Error messages in the form If you encounter an error message while submitting your allegation, it may be due to exceeding the 255-character limit for the combined fields of violation type, violator product, and violator name. To resolve this issue: Review the content in these fields and ensure it does not exceed the character limit. If you have additional information, include it in the violation description section or upload it as a file attachment. Information Needed for an e-Allegation To ensure an investigation can proceed effectively, it is important to include as much of the following information as possible. Your submitted allegation may be closed if you do not provide enough information to merit an investigation. Text-only version of this information Information Needed for an e-Allegation Violator Information Company Name(s) Individual Name(s) Additional Parties Address Phone number(s) Evidential Information You can upload these items during the e-Allegations submission process. Picture(s) Video(s) Website(s) Document(s) File Folder(s) Any and all pertinent information that would assist in the investigation process. Social Media Presence Individual and / or business Violation Details Clear and concise description of the alleged violation Specific dates, times, and locations (if applicable) Any patterns or recurring behaviors related to the violation Product / Commodity descriptions Close Violator Information Evidential Information You can upload these items during the e-Allegations submission process. Violation Details Example of a Unsubstantiated Allegation vs. Substantiated Allegation Substantiated Allegation VS Unsubstantiated Allegation Violation Type Intellectual Property Rights (Importation of counterfeit goods) Violation Type Other Violator Name ABC Imports LLC Violator Name Unknown Violator Address 123 Commerce Street, Houston, TX, 77002 Violator Address


e-Allegations Program

Specific dates, times, and locations (if applicable) Any patterns or recurring behaviors related to the violation Product / Commodity descriptions Close Violator Information Evidential Information You can upload these items during the e-Allegations submission process. Violation Details Example of a Unsubstantiated Allegation vs. Substantiated Allegation Substantiated Allegation VS Unsubstantiated Allegation Violation Type Intellectual Property Rights (Importation of counterfeit goods) Violation Type Other Violator Name ABC Imports LLC Violator Name Unknown Violator Address 123 Commerce Street, Houston, TX, 77002 Violator Address Somewhere in Texas Violation Description ABC Imports LLC is allegedly importing counterfeit electronics labeled as "Brand A" from overseas. These products are being sold through their website ( www.xyzimports.com ) and distributed to various retailers in the United States. Attached are photos of the counterfeit products, invoices showing the importation details, and a copy of the shipping manifest. The violator's warehouse is located at the above address. Violation Description Someone is importing fake products into the U.S. I think it’s electronics, but I’m not sure. I don’t have any proof, but I heard about it from a friend. Additional Parties ABC Distributors LLC (partner company) John Doe (online distributer) Additional Parties None Attachments Photos of counterfeit products, invoices, shipping manifest, and screenshots of the violator's website. Attachments None Provides specific details about the violator (name, address, website). Includes supporting evidence (photos, invoices, shipping manifest). Clearly describes the violation and how it impacts U.S. trade laws. Lists additional parties involved. Lacks specific details about the violator (no name, vague location). Provides no evidence or supporting documentation. Does not clearly describe the violation or provide actionable information. Contact Us For questions on how to file an e-Allegation that are not answered by this website or the FAQs below, to inquire about the status of an e-Allegation, or to suggest improvements to this website or the e-Allegations submission form, please email us at: eallegations@cbp.dhs.gov . If you have an e-Allegations number, please be sure to include the number in the subject line or body of your email. Frequently Asked Questions Last Modified: Feb 12, 2026


Natural Resources Enforcement

Home Trade Programs and Administration Natural Resources Enforcement Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Conflict Diamonds and the Kimberley Process Certification Scheme Illegal Logging Illegal Mining Illegal, Unreported, and Unregulated Fishing The United States - Mexico - Canada Agreement Wildlife Trafficking Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Conflict Diamonds and the Kimberley Process Certification Scheme Illegal Logging Illegal Mining Illegal, Unreported, and Unregulated Fishing The United States - Mexico - Canada Agreement Wildlife Trafficking Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Natural Resources Enforcement Natural resource crimes are a worldwide concern with far-reaching implications for public health and safety, and socio-economic development. CBP is committed to ensuring American businesses and consumers have access to a variety of goods at competitive prices. We work closely with federal, tribal, state, and local agencies, non-governmental organizations, and international government bodies to enforce compliance with trade laws that protect the American economy from illegal trade practices. What types of natural resource crime does CBP investigate? CBP's enforcement covers a broad scope of natural resource crimes that threaten U.S. national and economic security, such as, illegal logging, wildlife trafficking, illegal, unreported, and unregulated fishing, illegal mining, and conflict diamonds. CBP also works with the governments of Canada and Mexico to ensure compliance with Chapter 24 of the U.S.-Mexico-Canada Agreement . How can you help? CBP encourages stakeholders in the trade community to closely examine their supply chains to ensure goods imported into the United States are compliant with the laws. If you wish to report allegations of natural resources crimes, please submit them to CBP on the Trade Violations Reporting website. Allegations may be reported anonymously. The more detailed and timeliness of the information you provide, the more likely the enforcement action can be successful. Learn More about Natural Resources Enforcement United States - Mexico - Canada Agreement Illegal Logging Illegal Mining Conflict Diamonds Illegal, Unreported, and Unregulated Fishing Wildlife Trafficking Last Modified: Feb 11, 2025 Trade Violation Reporting Report suspected criminal or illegal activity, trade violations and evasion violations (via the Enforce and Protect Act). Visit the Site


Determining Duty Rates

Home Trade Programs and Administration Determining Duty Rates Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Daily Foreign Currency Exchange Rate Multipliers Foreign Currency Exchange Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Trade Enforce and Protect Act (EAPA) Forced Labor Basic Importing and Exporting ACE: The Import and Export Processing System eCBP Broker Instruction and Training Resources Priority Trade Issues Programs and Administration Trade Remedies Customs Brokers e-Allegations Suspension and Debarment Account Management Audits Bonds Determining Duty Rates Daily Foreign Currency Exchange Rate Multipliers Foreign Currency Exchange Rates Kimberley Diamonds Quotas Trade Program Contacts Entry Summary and Post Release Processes Global Business Identifier Test Natural Resources Enforcement Penalties Program Russia Column 2 Rates of Duty Rulings and Legal Decisions Stakeholder Engagement Trade Facilitation and Trade Enforcement Act Centers of Excellence and Expertise AMS Air Features CBP Facilitates Broker Licensing Though the Global Enrollment System Cybersecurity Resiliency Frontline Articles The Truth Behind Counterfeits Automated Clearinghouse ACE Secure Data Portal In-Bond Arrival and Export Enhancement Decertification: CAFTA-DR, Colombia TPA, Korea FTA, Panama TPA and Peru TPA Determining Duty Rates The Harmonized Tariff System (HTS) provides duty rates for virtually every item that exists. The HTS is a reference manual that is the size of an unabridged dictionary. Experts spend years learning how to properly classify an item in order to determine its correct duty rate. For instance, you might want to know the rate of duty of a wool suit. A classification specialist will need to know, does it have darts? Did the wool come from Israel or another country that qualifies for duty-free treatment for certain of its products? Where was the suit assembled, does it have any synthetic fibers in the lining? The U.S. International Trade Commission-Tariff Database , is an interactive data base that will enable you to get an approximate idea of the duty rate for a particular product. Please be aware that the duty rate you request is only as good as the information you provide. The actual duty rate of the item you import may not be what you think it should be as a result of your research. CBP makes the final determination of what the correct rate of duty is, not the importer. For very specific duty information on a particular item you may request a Binding Ruling . You may also receive guidance by calling your local CBP port . Related Resources Daily and Weekly Foreign Currency Exchange Rates Future Tariff Rates USITC Tariff Database Last Modified: Nov 25, 2024 Questions? Find answers at the CBP Info Center. Top Travel Topics Top Import/Export Topics