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New Section 232 Tariffs: What Importers Must Know Before April 6, 2026

Updated: Apr 7

The U.S. government’s new tariff proclamation on April 2, 2026, introduces significant changes to imports of aluminum, steel, and copper. These changes, outlined in CSMS 68253075, affect how importers calculate duties and comply with customs regulations. With the deadline of April 6, 2026, fast approaching, importers must understand the key points to avoid costly errors and ensure smooth trade compliance.


Eye-level view of stacked aluminum and steel coils in a warehouse
Aluminum and steel coils stored in a warehouse, ready for import processing

Overview of the New Tariff Proclamation


The proclamation aims to strengthen actions taken under Section 232 of the Trade Expansion Act, focusing on imports of aluminum, steel, and copper. It revises the aluminum duties, steel duties, and copper duties applied to these metals and their derivative articles. The goal is to protect U.S. industries by adjusting tariffs based on the full customs value of imported goods.


Key changes include:


  • Updated HTSUS 9903.82 codes for tariff classification.

  • Clarification on the metal weight calculation method.

  • Enforcement of the 15 percent rule for determining tariff applicability.

  • Adjustments to tariffs for imports from countries with privileged foreign status, including the UK.

  • Special provisions for materials processed in FTZs (Foreign Trade Zones) and eligibility for drawback claims.


Understanding the 15 Percent Rule and Metal Weight Calculation


One of the most critical aspects of the new guidance is the 15 percent rule. This rule determines whether imported goods containing aluminum, steel, or copper are subject to Section 232 duties based on their metal content.


  • If the metal weight exceeds 15 percent of the product’s full customs value, the product is subject to the applicable aluminum duties, steel duties, or copper duties.

  • The metal content calculation must include the weight and value of the metal in the final product, including any derivative articles.

  • Methods such as melt and pour or smelt and cast are used to assess the metal weight accurately.


For example, a steel pipe with 20 percent steel weight by value will be subject to steel duties under the new rules, while a product with 10 percent steel weight will not.


Tariff Rates and Country-Specific Adjustments


The proclamation maintains the standard 15 percent tariff rate for most countries but introduces notable exceptions:


  • Imports from the UK will follow the UK tariff rate, which may differ from the standard rate due to trade agreements.

  • Imports of aluminum from Russia face a steep 200 percent tariff, reflecting ongoing trade restrictions.

  • Other countries with privileged foreign status may have adjusted rates or exemptions, depending on bilateral agreements.


Importers must verify the country of origin and applicable tariff rates carefully to avoid unexpected costs.


Impact on FTZs and Drawback Claims


The guidance clarifies how Section 232 duties apply to goods processed in Foreign Trade Zones (FTZs):


  • Goods entering FTZs may avoid immediate tariff application but will be subject to duties upon entry into U.S. commerce.

  • Importers can claim drawback on duties paid if the goods are later exported or destroyed, but the process requires strict documentation and compliance.


Understanding these rules helps importers manage cash flow and reduce tariff liabilities.


Close-up view of copper coils ready for shipment at a port
Copper coils stacked at a shipping port awaiting customs clearance

CBP Guidance and Compliance Recommendations


The CBP guidance issued alongside CSMS 68253075 provides detailed instructions on tariff classification, documentation, and enforcement. Importers should:


  • Review the tariff proclamation carefully to understand all applicable rules.

  • Conduct a thorough tariff impact analysis to estimate potential costs.

  • Work with experienced customs brokers and trade compliance experts, such as I Logix Customs, to ensure accurate filings.

  • Maintain detailed records of metal weight and country of origin to support compliance.

  • Monitor updates from CBP and adjust import strategies accordingly.


Practical Steps for Importers Before April 6, 2026


To prepare for the new tariffs, importers should:


  • Audit current inventory and shipments for metal weight and origin.

  • Update internal systems to track HTSUS 9903.82 codes and tariff rates.

  • Train staff on new compliance requirements and documentation standards.

  • Consult with customs brokerage and trade compliance firms for tailored advice.

  • Plan for potential cost increases due to aluminum duties, steel duties, and copper duties.


Final Thoughts


The upcoming changes to Section 232 tariffs will affect many importers of aluminum, steel, and copper products. Understanding the 15 percent rule, metal weight calculation, and country-specific tariff rates is essential for avoiding penalties and managing costs. Leveraging expert guidance and staying informed through CBP guidance and CSMS 68253075 will help importers navigate this complex landscape.


For a detailed review of how these changes impact your business, contact I Logix Customs for a comprehensive tariff impact analysis and personalized importer advisory. Don’t wait until April 6, 2026—start preparing now to ensure smooth customs clearance and compliance.



 
 
 

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