With the proclamation of 2 April 2026, the US has comprehensively amended its measures under ‘Section 232’.
Since 6 April 2026, the additional duties on certain steel, aluminium and copper products, as well as on numerous derivative products, have ranged from 10% to 50% of the full customs value, depending on the product, origin and special provisions. For Russian aluminium and certain aluminium derivatives, the rate remains at 200%.
Exceptions and weight thresholds
Exemptions apply to goods listed in the annexes that contain no steel, aluminium or copper content whatsoever, as well as to the goods listed in Annex II. For many derivative goods outside Chapters 72, 73, 74 and 76, a 15% weight threshold applies: if the relevant metal content is less than 15% of the total weight, no additional duty is payable. If the cumulative value exceeds 15%, an additional duty of 50% applies in most cases (Annex I-A), or 25% (Annex I-B and III). For certain derivative goods, only a 10% additional duty applies, provided they have been smelted or cast in the USA.
Assessment becomes more challenging for businesses
Consequently, the assessment process for companies becomes significantly more complex: not only are the US tariff codes and classification under the new Chapter 99 headings decisive, but also the metal content. In addition, the aggregate weight of the relevant metal in kg must be declared. Information such as the country of origin, smelting or casting is still required.
Implications for businesses and the need for action
For businesses with operations in the US, this means a significantly increased workload in terms of auditing, documentation and reconciliation. Errors in tariff classification, the selection of the correct Chapter 99 code, or in details regarding origin and metal content can quickly lead to additional claims and compliance risks. Companies should therefore check at short notice whether their goods or components are affected by the new Section 232 tariffs and whether internal processes need to be adjusted.
US tariffs on pharmaceutical products and ingredients
Furthermore, in a further proclamation dated 2 April 2026, US President Trump introduced a 100% tariff on patent-protected pharmaceutical products and their ingredients (Annex I). For certain products from companies, only a 20% additional tariff will initially apply until 2 April 2030. The tariffs will come into force after 120 days for large companies (Annex III) and after 180 days for smaller companies.
For countries with trade agreements, a tariff rate of 15% applies, provided the pharmaceutical product originates from the European Union, Japan, Korea, Switzerland or Liechtenstein.
If a pharmaceutical product originates from the United Kingdom, a lower tariff rate (10% or 0%) applies, subject to the recently concluded UK-US pharmaceutical agreement.
Numerous other exceptions can be found in the proclamation.
Links:
Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients into the United States
Annex I-A: 50% Section 232 Tariff on Full Value
CSMS # 68253075 - GUIDANCE: Section 232 Duties on Imports of Aluminum, Steel, and Copper
Strengthening Actions Taken to Adjust Imports of Aluminum, Steel, and Copper into the United State
US-Zölle auf pharmazeutische Produkte und Inhaltsstoffe
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