04/03/2026

United States Announces Changes to Section 232 Steel, Aluminum, and Copper Tariffs Effective April 6, 2026

Check out this week's Customs Corner to read about the United States announcing changes to section 232 steel, aluminum, and copper tariffs, CPB provides update to CAPE Phase 1, and more.

Trade and Customs Updates

United States Announces Changes to Section 232 Steel, Aluminum, and Copper Tariffs Effective April 6, 2026

On April 2, 2026, the President announced significant modifications to the Section 232 tariffs on aluminum, steel, and copper imports, effective for goods entered or withdrawn for consumption on or after April 6, 2026, at 12:01 a.m. EDT. 

 

Under the new rules, additional ad valorem duties on aluminum, steel, and copper articles—including derivative products—will be applied to the full customs value of the imported goods, regardless of their metal content. The applicable tariff rates will vary based on the product and its country of origin: 

 

  • Aluminum, steel, and copper articles on (Annex I-A): a 50% duty applies to the full value of the good. If the product is identified on multiple lists within the Annex, it will only be subject to a 50% Section 232 tariff, it will not be subject to a combined rate. United Kingdom products composed entirely of UK-origin metal are subject to a 25% duty, while U.S.-origin derivatives qualify for a 10% rate.
  • Aluminum, steel and copper derivatives (Annex I-B): a 25% duty applies to the full value of the good. If the product is identified on multiple lists within the Annex, it will only be subject to a 25% Section 232 tariff, it will not be subject to a combined rate. In addition, any motorcycle part classifiable in Chapters 84, 85 or 87 of the HTS listed in Annex 1-B shall not be subject to Section 232 aluminum, steel or copper tariffs when imported exclusively for use in the manufacturing of motorcycles. There are also reduced rates of 15% for UK-origin and 10% for U.S.-origin content.
  • Articles removed from Section 232 duties (Annex II): these articles will not be subject to Section 232 aluminum, steel or copper tariffs.  

  • Temporary Reduction List of Steel and Aluminum Derivates (Annex III): From April 6, 2026, through December 31, 2027, products with a Column 1 Duty Rate that is less than 15 percent, the sum of the Column 1 Duty Rate and the additional section 232 ad valorem rate of duty pursuant to Proclamation 9704, as amended, or Proclamation 9705, as amended, shall be 15 percent.  For a product with a Column 1 Duty Rate that is at least 15 percent, the additional section 232 ad valorem rate of duty imposed shall be zero percent. There are special provisions for U.S.- and UK-origin metals. Imports from countries without normal trade relations face a 25% rate. 

     

Goods containing Russian-origin aluminum, which remain subject to a 200% duty. 

 

Other key points include: 

 

  • Foreign trade zones: Impacted products admitted after the effective date must use “privileged foreign status.” 

  • Drawback claims: Limited to select products from trade agreement partners using qualifying U.S., UK, or partner-origin metals. 

     

These changes do not override previously negotiated tariff reductions with major trading partners for certain civil aircraft-related goods. The Secretary of Commerce and the U.S. Trade Representative retain the authority to expand the scope of the tariffs if needed to address national security concerns. 

 

Reference: 

Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper Into the United States – The White House 

Fact Sheet: President Donald J. Trump Strengthens Tariffs on Steel, Aluminum, and Copper Imports – The White House 

Metals-ANNEXES-I-A-I-B-II-III-IV.pdf 

 

 

U.S. Announces New Tariffs and Negotiation Efforts on Patented Pharmaceutical Imports 

On April 2, 2026, the President issued an Executive Order invoking Section 232 to impose a 100% tariff on imported patented pharmaceutical products and their ingredients. According to the order, the tariffs will be implemented in two phases: large pharmaceutical companies will face the new tariffs in 120 days, while smaller companies will have 180 days before the tariffs come into effect. The administration states that this action is intended to protect U.S. national security and bolster domestic pharmaceutical manufacturing. 

 

Companies with approved plans to relocate production to the U.S. will benefit from a reduced 20% tariff for the next four years, after which the rate will rise to 100%. The policy also maintains tariff exemptions for pharmaceutical products under Section 232 zero tariff, as identified in Annex IV. 

 

Additionally, the U.S. will implement pharmaceutical-related commitments from existing trade agreements with the European Union, Japan, the Republic of Korea, Switzerland, and Liechtenstein, and anticipates a similar future deal with the United Kingdom. Imports produced by companies that have fully executed or are negotiating agreements with federal agencies concerning MFN pricing, domestic production, and R&D will be exempt from tariffs, supporting U.S. economic and national security interests. 

 

Importantly, generic pharmaceuticals, biosimilars, and their ingredients—including those for the Strategic API Reserve—will not face new tariffs at this time, as the government seeks to keep these essential products accessible and affordable. 

 

Reference: 

Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients into the United States – The White House 

Fact Sheet: President Donald J. Trump Bolsters National Security and Strengthens U.S. Supply Chains by Imposing Tariffs on Patented Pharmaceutical Products – The White House 

Pharmaceuticals-Imports-ANNEXES-I-II-III-IV.pdf 

 

 

CBP Provides Update to CAPE Phase 1

On March 30, 2026, Brandon Lord, Executive Director Trade Programs in the Office of Trade, CBP provided an update to his March 19, 2026, Declaration on CBP’s IEEPA duty refund plan.  

CAPE is structured around four integrated components: 

 

  1. Claim Portal – A web-based entry point enabling importers and brokers to submit IEEPA refund requests (referred to as “CAPE Declarations”). A new tab will appear in ACE Portal accounts for both importers and brokers, allowing for the upload of CSV files listing relevant entry summaries. Once a submission is made, the system runs two sets of validations—checking file formatting, filer authorization, and entry eligibility. Importers and brokers will be notified of any errors to facilitate corrections and resubmissions.
  • Status: As of March 11, 2026, the Claim Portal was 7Q 0% complete, with the user interface finished and validation programming in development.
  • Update: As of March 19, 2026, the Claim Portal is 73% complete. 

  • Update: As of March 30, 2026, the Claim Portal is 85% complete. 

     

  1. Mass Processing – This component will automatically remove IEEPA-specific Harmonized Tariff Schedule (HTS) numbers from validated entry summaries, then recalculate duties as if the IEEPA duties were never applied. This process mirrors existing ACE entry summary validations.
  • Status: As of March 11, 2026, the Mass Processing was 40% complete, with the focus on updating entry summaries and related validations.
  • Update: As of March 19, 2026, the Mass Processing is now 45% complete.
  • Update: As of March 30, 2026, the Mass Processing is now 60% complete. 
     

  1. Mass Processing – Revised Parameters - To comply with the Court’s amended order dated March 20, 2026, CBP has revised the development of CAPE Phase 1 so that it will only process entries that are either still unliquidated or those that are within 90 days from the original liquidation date.  

     

On March 27, 2026, the Court issued an additional amendment, specifying that any entries for which liquidation is final must be reliquidated without applying IEEPA duties. To meet the deployment timeline for Phase 1 as described in the March 6, 2026, declaration, CBP will continue to develop Phase 1 of CAPE without including finally liquidated entries (entries past 90 days from liquidation). Therefore, Phase 1 will exclusively process unliquidated entries and those still within the 90-day voluntary reliquidation window. 

 

Definition of 90-day voluntary reliquidation: 

 

  • CBP has 90 days from the original liquidation to initiate a voluntary reliquidation.
  • Reliquidation can be made in any respect, meaning CBP can adjust duties, fees, or classifications as necessary. 

  • The statute allows reliquidation even if a protest has been filed, providing CBP flexibilityto correct errors or adjust entries without waiting for formal protest resolution. 

     

    • CAPE Phase 1 will now accept CAPE Declarations that include entries with a liquidation status of “Suspended,” “Extended,” or “Under Review.” The Mass Processing feature will update these entries by removing the HTS codes linked to IEEPA duties and recalculating the duties owed without the IEEPA component. However, these entries will not be liquidated or refunded through CAPE at this stage; instead, liquidation and refunds of IEEPA duties will follow the standard process, with refunds issued upon liquidation. 
    • Entries subject to antidumping or countervailing duties (AD/CVD) will be accepted on CAPE Declarations if their liquidation is suspended pending further instructions from the Department of Commerce (DOC). In these cases, IEEPA duties will be removed from the entry, but CBP will not liquidate or issue refunds on IEEPA duties until DOC authorizes the suspension to be lifted and the entries to be liquidated. 
       

    • CAPE Phase 1 will also accept CAPE Declarations for warehouse and warehouse withdrawal entries. The system will remove IEEPA HTS codes from these entries, but liquidation and refund processing for IEEPA duties will only occur after all withdrawals are completed and the warehouse entry is ready for liquidation, following CBP’s standard procedures 

       

CBP does not anticipate that the expanded entry acceptance described above will delay the delivery or implementation of Phase 1 of CAPE. 

 

Certain entry types will not be accepted on a CAPE Declaration during Phase 1. These include: 

  • entries flagged for reconciliation and Entry Type 09 (Reconciliation Summary)
  • entries designated in drawback claims
  • entries covered by open protests
  • entries not filed in ACE or lacking liquidation status in ACE 

  • entries subject to AD/CVD where DOC has issued liquidation instructions and are pending liquidation under 19 U.S.C. § 1504(d). 

     

CBP will have up to 45 days from the acceptance of a CAPE Declaration to review and liquidate validated entry summaries, unless additional time is required due to compliance concerns that necessitate further review. 

 

To ensure timely reliquidation, CAPE Phase 1 will accept Declarations for entries liquidated within the previous 80 days. This allows CBP to complete processing and ensure these entries are reliquidated by the 90th day, in accordance with the legal timeframe for voluntary reliquidation under 19 U.S.C. § 1501. 

 

CBP is actively identifying and assessing more intricate refund scenarios to determine the additional functionalities needed for CAPE to manage them effectively. These efforts are aimed at ensuring processing and compliance in increasingly complex entry situations. 

 

CBP intends to develop several advanced features in future phases of CAPE. These include enhanced tools and validations to ensure compliance, streamline entry summary processing, and accelerate CBP’s review procedures. 

 

Future CAPE phases will include improved financial reporting and security tools, providing greater transparency and protection for both CBP and importers. 

 

CAPE will incorporate tools to more efficiently manage revenue enforcement in cases where there are outstanding bills for non-IEEPA duties related to entries included on a CAPE Declaration. 

 

CBP plans to add the capability to process entries flagged for reconciliation and those designated for drawback claims, which present heightened risks of duty over-refunding and require careful handling. 

 

The system will be enhanced to process complex interest calculations for entries with multiple collection dates on a single entry summary, ensuring accurate financial management and refund processing. 

 

Future CAPE phases will enable the processing of entries for which liquidation has become final, expanding the scope and flexibility of CAPE’s refund functionality. 

 

CAPE will also be developed to process entries that are not filed through the Automated Broker Interface and lack entry summary lines, ensuring comprehensive coverage of all entry types. 

 

  1. Review and Liquidation/Reliquidation – Following acceptance, this component schedules entry summaries for liquidation or reliquidation, updates total duties, and calculates interest. It also supports manual reviews if required and processes liquidations from Monday to Thursday each week.
  • Status: As of March 11, 2026, the Review and Liquidation/Reliquidation was 80% complete, with the liquidation function finished and performance testing underway.
  • Update: As of March 19, 2026, the Review and Liquidation/Reliquidation remains at 80% complete. 

  • Update: As of March 30 2026, the Review and Liquidation/Reliquidation remains at 80% complete. 

     

  1. Refund – After entries reach their scheduled liquidation/reliquidation, this module consolidates refunds by date and importer of record (IOR), or their designated recipient. Refunds will be issued electronically to the appropriate bank account.
  • Status: As of March 11, 2026, the Refund was 60% complete, with CAPE-specific refund processing developed and performance testing ongoing.
  • Update: As of March 19, 2026, the Refund is now 63% complete. 

  • Update: As of March 30, 2026, the Refund is now 75% complete. 

     

Reference: 

gov.uscourts.cit.19346.51.0.pdf 

 

 

CBP Launches Modernized ACE Portal Account Application for Trade Community

 

U.S. Customs and Border Protection (CBP) has unveiled a modernized digital web application for the ACE Secure Data Portal (ACE Portal), aimed at streamlining the account application process for the trade community. 

 

The new web form allows users to easily submit information when applying for a new ACE Portal top account, request updates to Account Owner details, and communicate directly with CBP about their account setup. In addition to improving the user experience for trade applicants, the enhanced application also introduces advanced processing features for CBP personnel. 

This updated application is available exclusively to companies that do not currently have ACE Portal access. Further details on the new ACE Portal account application options are outlined below. 

 

New ACE Portal Top Account Applications

Importer Application*

Exporter Application

Protest Filer Application

New ACE Portal Application

 

Going forward, applicants are strongly encouraged to use the applicable web-based ACE Portal application for faster processing by CBP.  

 

Reference: 

CSMS # 68228015 - New ACE Portal Account Application Now Available 

 

CBP Reminds Trade Community: ACE Portal Access and ACH Enrollment Now Required for Refunds

U.S. Customs and Border Protection (CBP) is reminding importers and other refund recipients that, as of February 6, 2026, all CBP refunds are issued electronically, in accordance with the Electronic Refunds Interim Final Rule published on January 2, 2026, and President Trump’s Executive Order 14247, "Modernizing Payments To and From America's Bank Account." This shift to electronic-only refunds is mandated by federal law. 

 

CBP reports that over 12,300 certified refunds have been rejected since the transition because recipients have not provided valid U.S. banking information through the ACE Secure Data Portal. Without this information, CBP cannot deliver electronic refunds. 

 

Importers and parties with entry summaries that have liquidated since February 6, 2026, and who have not yet set up Automated Clearinghouse (ACH) refund information in the ACE Portal, are urged to do so immediately. Instructions and resources for ACH refund enrollment are available to assist with this process. 

 

For technical questions, contact the ACE Account Services Desk at [email protected]. For general inquiries, contact the Office of Trade Relations at [email protected]. 

 

Reference: 

CSMS # 68179006 - REMINDER: ACE Portal Access and ACH Set-Up Required to Receive CBP Refunds 

 

 

CBP Issues Updated Guidance on Jones Act Waiver for Department of War Shipments

U.S. Customs and Border Protection (CBP) has released updated guidance regarding CSMS 68096516, which details the implementation of a Jones Act waiver granted to the Department of War on March 17, 2026. This new guidance, current as of March 27, includes an updated list of potentially covered products and clarifies the deadline for compliance: all covered products must be loaded onto the relevant vessel before 11:59 p.m. EDT on Sunday, May 17, 2026, when the 60-day waiver period expires. 

 

The Jones Act, under 46 U.S.C. § 55102, generally requires that goods transported between U.S. ports be carried on U.S.-flagged vessels. However, the Department of Homeland Security (DHS) issued a limited waiver at the request of the Department of War, allowing foreign-flagged vessels to transport certain commodities listed in the updated attachment during this waiver period. 

 

CBP requests that trade community members planning to use this waiver for shipping commodities on foreign-flag vessels notify the agency at [email protected]. Required details include vessel name (with IMO number and flag), commodity and HTS code, carrier, and the ports and dates of departure and arrival (with CBP port codes). 

 

Foreign-flagged vessels operating under this waiver must still comply with all vessel entrance and clearance requirements per 19 U.S.C. § 1434(a)(2) and 19 C.F.R. Part 4, using the Vessel Entrance and Clearance System (VECS) within the Automated Commercial Environment (ACE). Noncompliance with reporting requirements may result in civil or criminal penalties. 

 

For cargo declarations, carriers must submit a paper CBP Form 1302 “Inward Cargo Declaration” for all domestic shipments under this waiver. The form must indicate the last U.S. port as the “Last Foreign Port Before U.S.” and the U.S. port of loading as the “Foreign Port Where Cargo is Laden on Board,” along with the statement: “Shipment described is a domestic shipment moving under the requirement of the Jones Act waiver issued March 17, 2026.” Carriers can upload the form via the Document Imaging System (DIS) in VECS, email it to relevant ports, or provide a physical copy to local CBP offices. 

 

Additionally, within 10 days of completing a voyage under this waiver, vessel owners or operators, or the waiver requester, must submit a detailed report to the Maritime Administrator at [email protected]. The report must include the vessel name and flag, owner and operator details, voyage dates, relevant ports, cargo descriptions, justification for the waiver’s national defense interest, and any other information as required. The Maritime Administrator will publish these reports on the Department of Transportation website within 48 hours of receipt. 

 

Reference: 

CSMS # 68180454 - Updated Guidance: Implementation of Jones Act Waiver issued to the Department of War, dated March 17, 2026 

Copy of List of Potentially Covered Products as of March 27 2026.xlsx 

 

 

CBP Cancels April NCSD Commodity Webinars Due to Funding Lapse 

U.S. Customs and Border Protection (CBP) has announced the cancellation of its free National Commodity Specialist Division (NCSD) commodity webinars originally planned for April 7 and April 9. The cancellations are a result of a partial funding lapse at the Department of Homeland Security (DHS). 

 

The two sessions, titled “The Classification of Steel Bars and Rods in Chapter 72” and “Plates, Sheets, Film, Foil & Strip, of Plastics,” were part of CBP’s ongoing effort to provide importers and trade professionals with valuable classification guidance. According to CBP, both webinars will be rescheduled once the funding situation is resolved and normal operations resume. 

 

Reference: 

CSMS # 68235445 - CBP Cancels NCSD Webinars Scheduled for April 7 and 9, 2026 

 

 

CPSC Announces Webinar Series to Prepare for E-Filing

The U.S. Consumer Product Safety Commission (CPSC) is pleased to announce a series of upcoming webinars designed to guide you through the final months leading up to implementation of eFiling for most regulated products. These sessions will provide a general overview of eFiling, share what you can expect upon full implementation, and highlight updates to the Product Registry.  

 

Deadline/event date: 

 

  • Wednesday, April 8, 2026 (2:00–3:00 PM ET) – 3 Months Out 
  • Register here: April 8 Webinar Registration
  • Please submit your questions by April 3, 2026, with your registration at the link above. 
  • Wednesday, May 6, 2026 (2:00–3:00 PM ET) – 2 Months Out 
  • Register here: May 6 Webinar Registration
  • Please submit your questions by May 1, 2026, with your registration at the link above. 
  • Wednesday, June 3, 2026 (2:00–3:00 PM ET) – 1 Month Out 
  • Register here: June 3 Webinar Registration
  • Please submit your questions by May 29, 2026, with your registration at the link above.  

 

Webinar Details  

  • Attendance is limited to 1,000 participants per session.  

     

Q&A and Chat features will not be available live; please submit all questions by the deadlines indicated above when registering.  

 

 

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