North American Trade Policy Updates

As your logistics partner, we are committed to keeping you informed about the latest trade policy changes that may impact your business across North America. 

Recent announcements in both the United States and Canada include new tariffs and updated duty regulations that could affect a wide range of imports. Below, we have summarized the key points and provided links to the official fact sheets for your convenience.

Please reach out to your assigned Gebrüder Weiss representative should you have any questions or concerns.

More than 1,000 companies have recently filed suit at the U.S. Court of International Trade in advance of the Supreme Court decision to address the IEEPA tariff refunds process, while many more have begun filling protests with CBP to preserve their administrative right if necessary to obtain refunds.

Here are some updates to be aware of:

• No clear path has been outlined to secure the duty refunds, once entries liquidate importers have 180 days from the date of liquidation to file a protest.
• The Court of International Trade (CIT) has denied the requests to suspend liquidations of entries; they deemed it as unnecessary.
• IEEPA tariffs are protestable. Filling a protest preserves the right to a potential refund if the Supreme Court invalidates the IEEPA-based tariffs. If no protest is filed and the liquidation becomes final, CBP may argue that no refund is due, regardless of what the Supreme Court’s decision is.
• We are uncertain whether the CIT will require a protest to receive refunds or if a different mechanism will be used to refund the duties. Due to this uncertainty, we recommend filing protests to secure the claims.
• Protest must be filed within 180 days after the date of the liquidation. 

CSMS# 67270895 – Electronic Refunds Interim Final Rule Effective February 6, 2026 

Effective February 6, 2026, U.S. Customs and Border Protection (CBP) will issue refunds exclusively through electronic payments via Automated Clearing House (ACH).  This change applies to all refunds, subject to limited exceptions, such as certain emergency payments, transactions involving national security or law enforcement concerns, and situations involving individuals without access to banking or electronic payment systems, please see Federal Document 2025-24171. 

The rule applies to all importers, customs brokers, filers, sureties, service providers, facility operators, foreign trade zone operators, carriers, and any designated third parties listed on the CBP Form 4811. Absent an approved waiver, CBP will no longer issue refund checks after February 5, 2026.

To receive refunds via ACH, importers must enroll and manage payment information through CBP’s Automated Commercial Environment (ACE) Secure Data Portal. 

This rule will require trade members to set up ACE Portal accounts and to submit ACH banking information so that CBP can issue ACH refunds instead of mailing refunds as checks. 

Importers without a U.S. bank account must either open a U.S. bank account or designate your customs broker with a U.S. bank account consistent with 31 U.S.C. 3332(g). 

Failure to provide CBP with the ACH banking information will result in a rejected refund; for rejected refunds, an importer must complete an ACH Refund application and email  frn-achrefundsupportcbp.dhs.gov.

Please read CBP’s fact sheet here. 

Customs and Border Protection has provided the trade with detailed guidance on the implementation of the January 14 Proclamation, “Adjusting Imports of Semiconductors, Semiconductor Manufacturing Equipment, and Their Derivative Products into the United States.”

The January 14, Proclamation issued pursuant to Section 232 of the 1962 Trade Expansion Act, as amended ( 19 U.S.C. 1862), imposes 25% ad valorem duties on certain imports of semiconductors and their derivative products. 

Entry Filling Guidance:

Entries covering certain imported semiconductors and their derivative products from all countries, as provided in the below headings of the HTSUS, entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on Jan. 15, 2026:

Subheadings:

8471.50 
8471.80 
8473.30 

• 9903.79.01: Semiconductor articles meeting certain technical parameters, as provided in U.S. note 39(b) to subchapter III of chapter 99 of the HTSUS, and that are classifiable in the following HTSUS provisions: 

The imported products must be a logic integrated circuit, or an article that contains a logic integrated circuit, that meets the technical parameters of having:

(1) a total processing performance (TPP) greater than 14,000 and less than 17,500, and a total DRAM bandwidth greater than 4,500 GB/s and less than 5,000 GB/s; or 
(2) a TPP greater than 20,800 and less than 21,100, and total DRAM bandwidth greater than 5,800 GB/s and less than 6,200 GB/s. 

25% additional ad valorem duty 

• 9903.79.02: Semiconductor articles that are classifiable under provisions of the HTSUS subject to HTSUS 9903.79.01 but that do not meet the required technical parameters. 

Exclusions – 0% additional ad valorem duty

• 9903.79.03:  Semiconductor articles that are for use in U.S. data centers. A “U.S. data center” refers to a facility that requires greater than 100 megawatts (MW) of new load dedicated to AI inference, training, simulation, or synthetic data generation.
• 9903.79.04:  Semiconductor articles that are for repairs or replacement in the United States.
• 9903.79.05:  Semiconductor articles that are for research and development in the U.S. “Research and development” is defined as any activity that is (a) a systematic, intensive study directed toward greater knowledge or understanding of the subject studied; (b) a systematic study directed specifically toward applying new knowledge to meet a recognized need; or (c) a systematic application of knowledge toward the production of useful materials, devices, services or methods, and includes design, development and improvement of prototypes and new processes to meet specific requirements.
• 9903.79.06:  Semiconductor articles, that are for use by startups in the United States. A “startup” is an “emerging growth company,” as defined at 15 U.S.C. § 77b(a)(19).
• 9903.79.07:  Semiconductor articles that are for use in non-data center consumer electronics applications in the U.S., including gaming, personal computing, professional visualization, workstation applications, and automotive applications.
• 9903.79.08:  Semiconductor articles that are for use in non-data center civil industrial applications in the U.S., including factory robotics and industrial machinery.
• 9903.79.09:  Semiconductor articles that are for use in United States public sector applications. 

Entries paying Section 232 duties for Semiconductors are NOT subject to:

• Car and car parts Sec 232 tariffs
• Medium, heavy trucks or buses and parts Sec 232 tariffs
• Copper and derivatives Sec 232 tariff
• Iron, steel, aluminum and derivatives Sec 232 tariff
• Entries of Canadian origin
• Entries of Mexican origin
• IEEPA Reciprocal tariffs
• Brazil tariffs
• India Russian oil tariffs 

The Commerce Department announced on January 15, that it has reached an agreement with Taiwan to expand market access for U.S. companies in the Taiwanese semiconductor, AI, defense technology, telecommunications, and biotechnology industries. 

In response, the U.S. reciprocal tariff rate for Taiwanese goods will total no more than 15% and the Section 232 duties applied to Taiwanese auto parts, timber, lumber, and wood derivative products will total no more than 15%. 

The U.S. will also apply 0% reciprocal tariff for generic pharmaceuticals, their generic ingredients, aircraft component and unavailable natural resources. 

The information contained in this document is intended to convey general information only and does not constitute legal advice or opinions. The contents of this document should not be relied upon for legal advice and Gebruder Weiss disclaims all liability in respect to actions taken or not taken based on any or all of the contents of this document to the fullest extent permitted by law. A trade attorney should be contacted for advice on any legal issues. 

Has CBP issued binding legal advice regarding the valuation of the metal content?

Despite the requirements that Section 232 duties are assessed based on the value of the steel and aluminum content of the subject of the goods, CBP still has not published binding, formal legal guidance for calculating the value. 

What are the main concerns regarding the valuation of metal content?

• Where the imported articles are 100% steel or 100% aluminum, particularly when sold as unfinished, unprocessed or minimally processed metal sold to a fabricator for galvanizing, annealing, alloying, etc. prior to sale to the U.S. importer; and
• Where the imported articles are now wholly of steel or aluminum, (there are non-metal parts/components) and the metal is sold to the fabricator for such processing (and typically additional fabrication unrelated to metal occurs) prior to sale to the U.S. importer. 

What guidance has CBP provided at this time?

“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.”

Has CBP provided any additional or differing guidance?

CBP’s Base Metals Center of Excellence and Expertise recently provided informal guidance, which now has been included in the CBP Notices of Action advising importers that:

• Where the articles are 100% steel or 100% aluminum, there is no backing out of any costs not allowed by the customs value laws. Accordingly, manufacturing, labor, coating, etc. costs are not subtracted.
• Where the articles are not wholly of steel or aluminum, the valuation of the non-metal content is based on the price that the importer paid for the steel/aluminum content of the finished article and is the entered value of the imported article minus the cost of the non-metal component of the finished article. Accordingly, the non-metal content does not refer to fabrication, machining, labor costs, etc. 

How does the CEE Base Metal’s guidance impact the valuation of the metal content for section 232 and non-metal content for IEEPA purposes?

The Base Metal Center interpreted the HQ’s FAQ that the value of the steel/aluminum content should be based on the declared entered value of the merchandise, pro-rated as necessary to exclude the value/cost of the non-steel/aluminum parts/components of the finished article. “CBP has not posted any new guidance recently, but continue to monitor the CSMC message, Trade Remedy FAQs, and CBP rulings posted on cbp.gov.”

What documentation is needed to support metal content valuation?

CBP has issued CBPF-28s asking for: calculation method, detail explanation, cost analysis, responsible party, importer awareness, supporting documentation, invoices and packing lists, schematics/diagrams, and photographs.  CBP will be looking for actual steel and aluminum value and based on these CBP guidance letters and notices of action advising importers. This reinforces the need for documentation to demonstrate the actual costs. 

In Summary:

Until CBP HQ publishes definitive guidance or issues a legally biding ruling or decision, the most conservative approach, and the one which would not be questioned as a lack of reasonable care is to follow the Base Meal Center’s interpretation methodology and prorate the total steel/aluminum content value including processing, fabrication, etc. from the total entered value of the finished article.

For further information, refer to the CBP Metals Base Center guidance regarding Section 232 content value and example questions found in CF 28 and CF29 issued by CBP. 

The Office of the U.S. Trade Representative (USTR) on December 17, published a Federal Notice stating that the reduction in the reciprocal tariff goods from Switzerland and Liechtenstein are retroactive to 12:01 a.m. ET Nov. 14.

On Nov. 14, 2025, the U.S., Switzerland, and Liechtenstein announced a framework to negotiate an agreement on fair, balanced and reciprocal trade, and agreed to modification of certain tariff rates. 

Some of the key highlights are outlined below:

• The IEEPA Recipicroal Tariff for products of Switzerland and Liechtenstein, entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. ET Nov. 14, 2025, is dependent on the Column 1 duty rate:
• For products of Switzerland with a Column 1 general or special duty rate greater than or equal to 15% ad valorem, the combined Column 1 and Reciprocal tariff rate is zero under subheading 9903.02.82.
  • For products of Switzerland with a Column 1 general or special duty rate less than 15% ad valorem, the combined Column 1 and Reciprocal tariff rate is 15% ad valorem under subheading 9903.02.83.
  • For products of Liechtenstein with a Column 1 general or special duty rate greater than or equal to 15% ad valorem, the combined Column 1 and Reciprocal tariff rate is zero under subheading 9903.02.87.
  • For products of Liechtenstein with a Column 1 general or special duty rate less than 15% ad valorem, the combined Column 1 and Reciprocal tariff rate is 15% ad valorem under subheading 9903.02.88.
  • IEEPA Reciprocal 9903.02.36 and 9903.02.58 are no longer in use after Nov. 13,2025.

More details are available in the USTR Federal Notice here.

See the Annex 1 and 2 changes in the Federal Notice here. 

The Office of the U.S. Trade Representative (USTR) announced on Dec.10, 2025, the authorization of Section 301 tariffs on Nicaragua products, excluding those originating under the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR), citing the country’s continued human rights abuses and disregard of the rule of law.  

The tariff will be set at 0% on Jan.1, 2026, and will increase to 10% on Jan.1, 2027, and to 15% on Jan.1, 2028. Any tariff would stack with others such as the existing IEEPA Reciprocal Tariff that is currently 18%. 

This timeline and rates may be modified, and GW will be monitoring any changes. 

The Federal Register notice is available here, while the copy of the Oct.20, 2025 USTR Report can be reviewed here.

The Office of the U.S. Trade Representative (USTR) on December 3, published a Federal Notice confirming tariff changes resulting from a agreement reached between U.S. and South Korea outlined in a fact sheet. These changes apply retroactively from Nov. 1,2025 for automobile and auto parts and Nov. 14,2025 for other product imports. 

Some of the key highlights are outlined below:

• Effective for automobiles and automobile parts entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. ET on Nov. 1,2025 a 15% ceiling will be applied:
  • If Column 1 duty rate is greater than or equal to 15% ad valorem, the additional Section 232 duty rate will be zero under subheading 9903.94.60 for automobiles and 9903.94.62 for automobile parts.
  • If Column 1 duty rate is less than 15% ad valorem, the additional Section 232 duty rate will be 15% ad valorem under subheading 9903.94.61 for automobiles and 9903.94.63 for automobiles parts.
• Effective changes for Section 232 Duties on Wood Products entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. ET on Nov. 14,2025 the combined Colum 1 and Section 232 duty rate is 15% ad valorem under subheading 9903.76.23.
• The IEEPA Recipicroal Tariff for products of South Korea, entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. ET Nov. 14,2025 is dependent on the Column 1 duty rate:
  • For products with a Column 1 general or special duty rate greater than or equal to 15% ad valorem, the combined Column 1 and Reciprocal tariff rate is zero under subheading 9903.02.79.
  • For products with a Column 1 general or special duty rate less than 15% ad valorem, the combined Column 1 and Reciprocal tariff rate is 15% ad valorem under subheading 9903.02.80.
  • IEEPA Reciprocal 9903.02.56 is no longer in use after Nov. 13,2025.

Section 232 tariffs of 50% will remain in place for steel, aluminum and copper. 

More details are available in the USTR Federal Notice.

President Trump released an Executive Order on Nov. 14, which effectively ends reciprocal tariffs for certain agricultural product imports.  The order took effect for these now exempted goods entered into consumption, or withdrawn from warehouse for consumption, at 12:01 a.m. ET on Thursday Nov. 13.

The Annex with the Executive Order provides details regarding the applicable HTS numbers for the agriculture products covered. Apart from the products listed below, all other products on the Annex are exempt from reciprocal tariffs by subheading 9903.01.32. The newly added agriculture products noted below which are described in the Annex I subdivision (iii)(b) to U.S. note 2(v) to subchapter 99 of the HTSUS will be exempted from reciprocal tariffs by subheading 9903.02.78.

1. Etrogs (classifiable in subheading 0805.90.01)
2. Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80)
3. Date palm branches, Myrtus branches, or other vegetable material for religious purposes only (classifiable in subheading 1404.90.90)
4. Bread, pastry, cakes, biscuits and similar baked products, nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10)
5. Bakers’ wares, communion wafers, empty capsules suitable for pharmaceutical use, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90)
6. Acai (classifiable in subheading 2008.99.21)
7. Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60)
8. Coconut water or juice of acai (classifiable in subheading 2009.89.70)
9. Coconut water (classifiable in subheading 2009.90.40)
10. Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99)
11. Essential oils other than those of citrus fruit, other, nesoi, for religious purposes only (classifiable in subheading 3301.29.51)

Over the weekend, The White House released a fact sheet outlining a new trade agreement with China. 

The agreement includes a wide range of measures impacting tariffs, export controls, agriculture trade, and supply chain operations between the two nations. 

Key Points – U.S. Actions:

• IEEPA Fentanyl tariff 9903.01.24 will have a reduction from 20% to 10%, effective November 10, 2025.
• Current IEEPA Reciprocal tariff 9903.01.25 currently at 10% will remain in effect until November 10, 2026.
• Extension of existing Section 301 tariff exclusions until November 10, 2026.
• One-year suspension (beginning November 10) of the Expansion of End-User Controls rule and Section 301 action related to China’s maritime, logistics, and shipbuilding sectors, allowing time for further negotiation.

Key Points – China’s Actions:

• Suspension of the global export controls announced on October 9 on rare earth and related materials, along with new general licenses for U.S. end users covering rare earths, gallium, germanium, antimony, and graphite.
• Commitment to halt the shipment of certain chemicals linked to fentanyl production and to tighten export controls on others.
• Suspension of all retaliatory tariffs and non-tariff measures imposed since March 4, including duties on major U.S. agricultural exports and restrictions on American companies.
• Planned purchases of at least 12 MMT of U.S. soybeans in the remainder of 2025 and 25 MMT annual through 2028.
• Extension of tariff exclusion process for U.S. imports through December 31, 2026. 

To view the full White House fact sheet, click here.

President announced the implementation of Section 232 tariffs on imports of medium, heavy-duty vehicles and parts and buses to take effect on 12:01 a.m. ET on November 1, 2025.

The rates of duty established in this proclamation shall apply with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on Nov.1st. There is no in-transit exemption available. 

The tariffs include:

• 25% tariff on imports of Medium, Heavy-Duty Trucks and Parts
  • Medium and heavy-duty trucks include Class 3 to Class 8 vehicles. Ex. large pick-up trucks, moving trucks, cargo trucks, dump trucks, tractors, etc.
  • USMCA eligible trucks tariff will only apply to the non-U.S. content but that needs prior approval from the Secretary of Commerce.
  • USMCA eligible parts will not be subject to these tariffs
• 10% tariff on imports of Buses
  • Includes school buses, transit buses and motor coaches

Read the entire proclamation for more details along with the new annex listing of the tariff subheadings subject to the increased tariffs.

Products subject to these tariffs under this proclamation will not be subject to additional tariffs under Section 232 iron, steel, aluminum, copper, autos, auto parts, and lumber. Also, will not be subject to IEEPA reciprocal tariff, Brazil Additional tariff or India Russian Oil tariff. 

Customs and Border Protection (CBP) issued guidance for implementing Section 232 measures on imports of timber, lumber, and related products.

These measures apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on October 14, 2025.

Softwood Timber and Lumber (9903.76.01)
Applies to imports of softwood timber and lumber products from all countries under specified HTSUS subheadings.
10% additional duty applies to the following:
4403.11.00, 4403.21.01, 4403.22.01, 4403.23.01, 4403.24.01, 4403.25.01, 4403.26.01, 4403.99.01, 4406.11.00, 4406.91.00, 4407.11.00, 4407.12.00, 4407.13.00, 4407.14.00, 4407.19.00.

Upholstered Furniture (9903.76.02)
Excludes U.S., United Kingdom, Japan, and E.U.
25% additional duty
Applies to imports from all other countries classified under HTSUS 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031.

Completed Kitchen Cabinets, Vanities, and Parts (9903.76.03)
Excludes U.S., United Kingdom, Japan, and E.U.
25% additional duty
Applies to HTSUS 9403.40.9060, 9403.60.8093, 9403.91.0080.

Other Non-Completed Products (9903.76.04)
For imports classified under the same headings but not representing completed cabinets, vanities, or parts.
0% additional duty.

Products from the United Kingdom, Japan, and the European Union

• 9903.76.20 (U.K.) – 10% additional duty
• 9903.76.21 (Japan) – 15% additional duty
• 9903.76.22 (E.U.) – 15% additional duty
  Applicable to upholstered wooden furniture and completed kitchen cabinets, vanities, and parts under HTSUS 9401.61.4011, 9401.61.4031, 9401.61.6011, 9401.61.6031, 9403.40.9060, 9403.60.8093, 9403.91.0080.

Exemptions

• If goods are subject to both Section 232 duties on automobiles/auto parts and timber/lumber products, only automobile-related duties apply.
• Section 232 duties on timber, lumber, and their derivative products are exempt from:
  • 9903.01.33 (IEEPA Reciprocal tariff)
  • 9903.01.83 (IEEPA Brazil tariff under 9903.01.77)
  • 9903.01.87 (IEEPA Russian Oil India tariff under 9903.01.84)
• No new exemption code required for Canada or Mexico.

Annex II Update
Certain products will be removed from Annex II under exemption 9903.01.32 and will no longer qualify for that exemption. Please check the latest version when it gets updated and reach out to your assigned Gebrüder Weiss representative to confirm any details.

The U.S. government announced new Section 232 tariffs on lumber, kitchen cabinets, vanities, and other wood products. These measures will take effect at 12:01 a.m. ET on October 14, 2025.

Key points:

• 10% global tariff on softwood lumber
• 25% global tariff on certain upholstered furniture (rising to 30% on Jan. 1, 2026)
• 25% global tariff on kitchen cabinets and vanities (rising to 50% on Jan. 1, 2026)

The Section 232 tariffs on subject wood imports from the United Kingdom will not exceed 10%, while the combined Section 232 tariff will not exceed 15% on imports from the European Union and Japan.  

According to the White House, trading partners who negotiate with the U.S. to address the threat of wood imports to the national security of the U.S. may be able to secure an alternative to the pending tariffs increases. 

Read the entire proclamation for more details along with the new annex listing of the tariff subheadings subject to the increased tariffs.

On September 30, U.S. Customs and Border Protection (CBP) will update the ACE Secure Data Portal to enable electronic refund transactions, in accordance with Executive Order 14247.

This update allows authorized trade users to provide U.S. bank information directly in the ACE Portal, facilitating refunds via Automated Clearing House (ACH). CBP emphasized that this is a preparatory step and that paper refund checks will continue to be issued until a future transition to electronic-only refunds is announced.

CBP also announced these changes in the Federal Register: New Functionality Pertaining to Electronic Refunds in the Automated Commercial Environment on September 24. With this notice, CBP is making the availability of electronic refunds via ACH more accessible by deploying a new functionality, the ACH Refund Authorization tab, in the ACE portal. 

Importers are encouraged to obtain an ACE portal account or otherwise if they cannot access the ACE Refund Authorization tab via the ACE Portal, the individual or entity may submit an ACH Refunds Enrollment Form for manual processing. Download Form here

Please reach out to your assigned Gebrüder Weiss representative with any questions regarding ACE Portal access or ACH Refunds Form.

On September 25, the U.S. Government announced new tariffs on imports of pharmaceuticals, furniture, and heavy trucks, effective October 1.

• A 100% tariff will apply to branded and patented pharmaceuticals unless companies are building or constructing manufacturing facilities in the U.S.
• A 50% tariff will apply to kitchen cabinets, bathroom vanities, and related products, with an additional 30% tariff on upholstered furniture.
• A 25% tariff will apply to imports of heavy trucks in support of domestic production.

We will keep you informed on further developments.

Customs and Border Protection (CBP) issued guidance regarding Executive Order 14345, “Implementing the United States – Japan Agreement.”

Under the agreement, the U.S. will apply a baseline 15% tariff on nearly all Japanese imports entering the U.S., with sector-specific provisions for automobiles, automobile parts, and aerospace products.
CBP advised that these measures apply to Japanese products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on August 7, 2025. Effective September 16, tariff heading 9903.02.30 will no longer be active.

IEEPA Reciprocal Tariff Guidance:

• 9903.02.73: where the general duty rate is lower than 15%, the reciprocal rate will be calculated by subtracting the general duty rate from the 15%
  • Ex. General rate of 2.5%; 15% - 2.5% = 12.5%; The IEEPA Reciprocal tariff rate in this example would be 12.5% to represent the 15% ceiling.
• 9903.02.72: where the general rate is equal or higher than 15%, the IEEPA Reciprocal tariff will calculate as 0% to represent the 15% ceiling and the duty will be calculated based on the general duty rate

Civil Aircraft Tariff Guidance
Products of Japan that fall under the WTO Agreement on Trade in Civil Aircraft, except for unmanned aircraft, are no longer subject to additional tariffs imposed through IEEPA reciprocal tariff, Section 232 for aluminum, steel and copper. 

• 9903.96.02: civil aircraft articles exemption tariff entered or withdrawn from warehouse for consumption, on or after 12:01 eastern daylight time September 16, 2025, regardless of whether a product is entered under a provision for which the rate of duty “Free ( C )” appears in the special sub column. 

Automobile and Automobile Parts Tariff Guidance  
EO 14345 modifies Section 232 duties on passenger vehicles and light trucks and automobile parts that are products of Japan that are entered for consumption or withdrawn from warehouse on or after 12:01 a.m. ET on Sep. 16. 

Automobiles Tariffs

• 9903.94.40: automobile that is product of Japan with a general duty rate greater than or equal to 15% ad valorem, the additional Section 232 duty rate is zero.
• 9903.94.41: automobile that is a product of Japan with a general duty rate less than 15%, the combined general duty rate and additional Section 232 duty rate will be 15%. 

Automobile Parts:

• 9903.94.42: automobile parts that is product of Japan with a general duty rate greater than or equal to 15% ad valorem, the additional Section 232 duty rate is zero.
• 9903.94.43: automobile parts that is a product of Japan with a general duty rate less than 15%, the combined general duty rate and additional Section 232 duty rate will be 15%.

Product Subject to Section 232 Tariff Guidance
All products of Japan that are subject to Section 232 action will be exempt from IEEPA Reciprocal tariffs under exemption heading 9903.01.33. These Section 232 actions include:

• Section 232 – Aluminum
• Section 232 – Steel
• Section 232 – Copper
• Section 232 – Automobiles and Auto parts 

Please reach out to your assigned Gebrüder Weiss representative should you have any questions or concerns.

In a judgment issued on Tuesday, September 2^nd, the U.S. Court of Appeals for the Federal Circuit (CAFC) ruled that most of President Donald Trump’s global tariffs are illegal as they exceed the authority granted under the International Emergency Economic Powers Act (IEEPA). 

The full text of the opinion is available here. 

The CAFC affirmed the decision by the Court of International Trade (CIT) declaring the “Trafficking and Reciprocal Tariffs” invalid as contrary to law and upheld the grant of declaratory relief. The panel vacated the CIT’s permanent injunction, remanding the case back to the lower court for reevaluation.

The Trump Administration has formally appealed the Federal Circuit ruling that struck down tariffs imposed under the IEEPA. In its motion, the government warned that the decision threatens ongoing trade negotiations and risks significant economic disruption if left unresolved. 

The Supreme Court has been asked to expedite the review, with a decision on the review by September 10^th, briefs through October, and oral arguments scheduled for the first week of November. 

Until the Supreme Court rules, the tariffs will remain in place. We will continue to monitor these developments as they progress. 

Please reach out to your assigned Gebrüder Weiss representative should you have any questions or concerns. 

Customs and Border Protection (CBP) released updated guidance under Executive Order 14257, as amended by the September 5th order “Modifying the Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements.”

The update provides an expanded list of products exempted from IEEPA reciprocal tariffs.

Key Highlights:

• Effective on goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on September 8th, 2025.
• Only products that are properly classified in the headings and subheadings that are listed are exempted from IEEPA reciprocal tariff action under exemption 9903.01.32.
• Certain HTSUS provisions are partially covered, as noted in the “Scope Limitations” column of the updated Annex:
  • “Ex” = applies only to the exact product description listed.
  • “Aircraft” = includes ONLY articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, subassemblies; ground simulators and their parts; regardless of whether a product is entered under a provision SPI C *full description on page 38 of the updated Annex
  • “Pharma” = applies only to non-patented pharmaceutical articles for use in pharmaceutical applications

Updated Annex II & III List Link

Please reach out to your assigned Gebrüder Weiss representative should you have any questions or concerns

President Trump, on Thursday evening, September 4th, signed an Executive Order to implement a trade agreement between the U.S. and Japan. 

Under the Agreement, the U.S. will apply a baseline 15% tariff on nearly all Japanese imports entering the U.S. alongside separate sector-specific treatment for automobiles and automobile parts; aerospace products; generic pharmaceuticals; and natural resources that are not naturally available or produced in the U.S.

The tariffs set forth shall apply retroactively to products of Japan entered for consumption or withdrawn from a warehouse for consumption on or after 12:01 a.m. ET on August 7th, 2025. Any refunds shall be processed pursuant to applicable laws and U.S Customs and Border Protection standard procedures for such refunds. 

Within seven days of this notice, the Commerce Secretary will publish a notice in the Federal Register modifying the Harmonized Tariff Schedule of the United States that will be consistent with this order. 

We will continue to monitor this update and inform our clients accordingly. 

Please reach out to your assigned Gebrüder Weiss representative should you have any questions or concerns.

The Commerce Department announced in a press release on Aug. 19, that 407 product categories were added to the list of “derivative” steel and aluminum products covered by Section 232 tariffs. The steel and aluminum content of these products will be subject to a duty rate of 50%. 

Aluminum and steel products included on the list from the UK are subject to 25% duty on the value of the metal content, and aluminum and steel products included on the list from Russia are subject to a duty rate of 200%. 

Effective 12:01 a.m. ET Aug.18, in accordance with “Adoption and Procedures of the Section 232 Steel and Aluminum Tarif Inclusions Process” the Commerce Department added additional derivative products to Annex I of the HTSUS to be subject to Section 232 duties. 

Consult the Section 232 Tariffs on Steel and Aluminum FAQs page for additional guidance – including on reporting country of melt and pour, determining the value of steel content and reporting requirements on goods subject to both steel and aluminum duties.  

For reference, a summary of the updated Section 232 Chapter HTSUS classification list is attached at the bottom of the CSMS# 65936570 for steel here and CSMS# 65936615 for aluminum here. 

Customs and Border Protection on Monday evening, Aug. 11^th, released guidance to a trade implementing the Aug.11^th Presidential Executive Order “Further Modifying Reciprocal Tariff Rate to Reflect Ongoing Discussions with the People’s Republic of China.”

Hours before the trade truce between China and the U.S. was set to expire, President Trump announced a 90-day extension, that will keep the current trade truce in place until 12:01 am ET November 10^th. 

9903.01.63 will remain suspended and covered products imported from China, Hong Kong and Macau, that are entered for consumption or withdrawn from warehouse for consumption prior to 12:01 a.m. ET on Nov. 10 will continue to be subject to the reciprocal tariff 9903.01.25 @ 10% ad valorem duty. 

9903.01.25: Articles the product of any country, except for products described in headings 9903.01.26–9903.01.33, 9903.02.02–9903.02.71, and 9903.96.01, and except as provided for in headings 9903.01.34 and 9903.02.01, as provided for in subdivision (v) of U.S. note 2 to this subchapter, will be assessed an additional ad valorem duty rate of 10%.

All other applicable tariffs will remain to be assessed in addition to the reciprocal tariff, such as IEEPA Fentanyl, Section 301  and Section 232.

On August 6^th President Trump issued an Executive Order citing IEEPA authority imposing an additional 25% tariff on India because of it imports of Russian oil and oil products. While now it is only India, we do not know if additional countries may be subject as well.

It is important to note that this is not an increase to the IEEPA reciprocal tariff for India under 9903.02.26 @ 25%. This is a separate tariff imposed under IEEPA to address the imports of Russian oil, as such this will be referred to as the IEEPA Russian Oil tariff.

Rate: 25% ad valorem IEEPA Russian Oil tariff

Effective Date: Effective 12:01 am ET on Aug. 27, 2025

Stackability: IEEPA Reciprocal tariff 25% in addition to IEEPA Russian Oil tariff 25%

Exceptions:

1. Goods In Transit: 
   Goods loaded onto a vessel at the port of loading and in transit to the final mode of transit before 12:01 am ET on Aug. 27 AND are entered into consumption or withdrawn from warehouse for consumption before 12:01 am ET on Sep.17. 
    
2. Goods subject to Section 232 duties: 
   Goods subject to section 232 duties in effect, which currently includes steel, aluminum, auto, auto parts, and copper, or any additional commodities established in the future – will NOT be subject to the additional 25% Russian Oil tariff.
    
3. Goods identified in Annex II 
   Articles listed in Annex II to Executive Order 14257 of April 2,2025 – will NOT be subject to the additional 25% Russian Oil tariff. 
    
4. Goods exempted under 50 U.S.C. 1702 
   Goods that are for personal use, donation of food, clothing and medicine intended to relieve human suffering, merely informational materials etc. – will NOT be subjected to the additional 25% Russian tariff. 

Additional Duties on Imports from Canada
Pursuant to Executive Order 14193, issued on February 1^st, 2025, was amended by Executive Order, “Amendment to Duties to Address the Flow of Illicit Drugs Across Our Norther Border” issued on July 31, 2025 with below updated guidance on additional duties due on imports that are the products of Canada.

For goods that are products of Canada, that are entered for consumption or withdrawn from warehouse for consumption, on or after 12:01 am eastern daylight time on August 1, 2025, the following duty rates will apply:

Canada IEEPA Fentanyl 9903.01.10: All imports of articles that are products of Canada, other than products under headings 9903.01.12-9903.01.15 and other than products for personal use included in accompanied baggage of persons arriving in the United States – will be assessed an additional duty of 35%.

Goods that qualify for preferential treatment under USMCA will be excluded from the imposition of the 35%. 

No updates on IEEPA Reciprocal duties CSMS# 64680374 guidance dated 04/08/2025 – the Executive Order advises to use tariff 9903.01.26 to exclude Canada from Reciprocal duties. An updated will be provided if that changes.

Extension of Trade Talks with Mexico
On July 31, 2025, President Trump announced that trade talks between U.S. and Mexico will be extended for 90 days, past the original Aug. 1^st deadline for 30% tariff to take effect. 

For the 90-day period, Mexico will continue to pay a 25% Fentanyl Tariff, 25% Tariff on Cars, and 50% Tariffs on Steel, Aluminum, and Copper. 

Goods qualifying for preferential treatment under USMCA will continue to be excluded and not subject to the IEEPA Mexico Tariffs. 

President Trump issued an Executive Order on July 31, 2025, which sets in motion the imposition of reciprocal tariffs on most countries which have not reached trade deals with the U.S.

The tariffs because effective for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:01 a.m. Aug. 7^th. Except for goods that were loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. ET Aug. 7^th and entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. ET on Oct. 5, 2025.

Application of tariffs by individual country: Download PDF File

In accordance with the International Emergency Economic Powers Act (IEEPA) and the Executive Order issued on July 30, 2025, the following guidance outlines new duties imposed on imports originating from Brazil. 

Effective 12:01 a.m. Eastern Daylight Time (EDT) on August 6, 2025, certain Brazilian-origin products entered for consumption or withdrawn from warehouse for consumption will be subject to an additional 40% duty, in addition to existing tariffs. This change will bring the total duty rate on most Brazilian imports to 50%. 

HTS Code 9903.01.77: 

All imports of products from Brazil, except those classified under 9903.01.78–9903.01.83, and personal-use goods included in accompanied baggage of persons arriving in the U.S., will be assessed an additional 40% duty. 

Additional duty of 40% in 9903.01.77 applies in addition to the IEEPA Reciprocal tariff in 9903.02.09 of 10%, including antidumping/countervailing, taxes, duties, and other charges. The additional duty provided in 9903.01.77 does not apply to products of Brazil subject to Section 232 duties. 

Exceptions include: 

• Goods in transit that were loaded onto vessel at the port of loading and in transit on the final mode of transit prior to 12:01 a.m. EDT on August 6 AND that are entered for consumption or withdrawn from warehouse for consumption before 12:01 a.m. EDT on October 5, 2025.
• Goods provided under 50 U.S.C. 1702(b) such as:
  • Any postal, telegraphic, telephonic, or other personal communication
  • Donations of food, clothing, or medicine intended to relieve human suffering
  • Informational materials
  • Transactions incident to travel to or from any country, including importation in accompanied baggage for personal use
• Goods listed in Annex I
• Goods subject to Section 232 duties, including steel, aluminum, automobiles & parts, and copper

On July 28^th President Trump announced a Trade Deal with The European Union (EU), fundamentally rebalancing the economic relationship between the two largest economies. 

Some of the key highlights from the document include the following commitments:

• Establishing a single, all-inclusive U.S. tariff ceiling of 15% for EU goods. As of August 7^th, the U.S. will apply this maximum tariff on majority of EU exports.
• Where the general duty rate is lower than 15%, the reciprocal rate will be calculated by subtracting the general duty rate from the 15%.  
  • Ex. General rate of 2.5%; 15% - 2.5% = 12.5%; The IEEPA Reciprocal tariff rate in this example would be 12.5% to represent the 15% ceiling.
• Where the general rate is equal or higher than 15%, the IEEPA Reciprocal tariff will calculate as 0% to represent the 15% ceiling and the duty will be calculated based on the general duty rate.
• The 15% ceiling will also apply to cars and car parts, which currently are subject to a 25% tariff plus a general rate of 2.5% - providing an immediate relief.
• The 15% ceiling will also apply to any potential future tariffs on pharmaceuticals and semiconductors, including those based on Section 232.
• Section 232 tariffs of 50% will remain in place for EU steel, aluminum and copper. 

EU Countries – European Union List