Atualizações tarifárias

Reembolsos tarifários da IEEPA: suporte disponível para reembolsos ACH

Embora os procedimentos de reembolso não tenham sido anunciados, os importadores devem garantir que suas contas de reembolso ACH estejam devidamente configuradas com a CBP. Ter a capacidade de reembolso ACH em vigor ajudará a evitar atrasos se/quando os reembolsos forem autorizados.

Como o processo de reembolso ainda é incerto, apresentar uma reclamação junto à Alfândega e Proteção de Fronteiras dos Estados Unidos (CBP) é a melhor maneira de preservar seu direito ao reembolso. Se você ainda não estabeleceu ou confirmou sua configuração de reembolso ACH, recomendamos fortemente que o faça como medida proativa. Apresentando uma reclamação:

• Preserva seus direitos de reembolso
• Protege você caso a CBP exija protestos como parte do processo de reembolso.
• Garante que sua reivindicação permaneça ativa enquanto o litígio continua

Não apresentar uma contestação dentro de 180 dias a partir da data da liquidação pode comprometer sua capacidade de recuperar quaisquer impostos pagos. Saiba mais sobre o processo de liquidação aqui.

OIA Global ajudar de várias maneiras:

• Revise seus dados de entrada para identificar remessas elegíveis afetadas pela IEEPA.
• Acompanhe as datas de liquidação para garantir que os prazos sejam cumpridos.
• Preparar e apresentar protestos em seu nome
• Envie protestos em lotes para melhorar a eficiência
• Coordene com seu consultor jurídico (se aplicável).

Supreme Court Rejects IEEPA Tariffs

Following a key Supreme Court decision that invalidated tariffs under the International Emergency Economic Powers Act (IEEPA), the Trump Administration implemented a new 10% global tariff under Section 122 of the 1974 Trade Act. This is a new tariff under a different legal authority and is not automatically affected by the Court’s ruling on IEEPA.

• Other tariffs under sections 301 and 232 remain unaffected.

In-Transit Provision: U.S. Customs and Border Protection (CBP) provided guidance on its IEEPA webpage concerning the applicability of the in-transit provision. The in-transit provisions for reciprocal tariffs only apply to the vessel mode of transportation and do not apply to other modes of transportation, such as air, rail, truck, etc.

March 4^th, 2026: the U.S. Court of International Trade ordered U.S. Customs and Border Protection (CBP) to liquidate certain unliquidated entries without applying IEEPA duties and to reliquidate entries that are not yet final, potentially paving the way for refunds.

March 6^th, 2026: CBP informed the court it is not yet ready to process refunds but expects it could develop the necessary functionality in the Automated Commercial Environment (ACE) within approximately 45 days. The anticipated process may require importers to identify affected entries, after which ACE would validate them, recalculate duties without IEEPA tariffs, and aggregate potential refunds and interest before payments are issued by the U.S. Treasury.

CAPE Phase 2

July 7^th: CBP officially launched Phase 2 of the CAPE rollout, expanding refund eligibility to include certain reconciliation-flagged entries. Importers with eligible entries that were previously excluded should review their records, as additional refunds may now be available. There is still no mechanism for entries that have already liquidated and are beyond the 80-day Phase 1 filing deadline.

CAPE Phase 1

The Consolidated Administration & Processing of Entries (CAPE) system goes live on Monday, April 20^th, and is only accessible via the ACE Portal. CAPE is still quite limited in scope, but it does allow importers to reclaim IEEPA duties and interest.

Importers should continue to monitor entry liquidation statuses, as the liquidation date is the deciding factor for use of the CAPE system.

Section 232 Metals

Key Changes (Effective April 6^th, 2026, 12:01 a.m. ET)

Tariffs will now be assessed based on the full value of imported goods—not reduced foreign pricing. 

• 50% tariff: Articles made entirely or almost entirely of steel, aluminum, or copper (e.g., coils, sheets).
• 25% tariff: Derivative products substantially made of these metals.
• 15% tariff (through 2027): Certain metal-intensive industrial and electrical grid equipment to support U.S. industrial expansion.
• 10% tariff: Products manufactured abroad using entirely U.S.-origin metals.

Exemption: Goods containing 15% or less of these metals are no longer subject to Section 232 tariffs.

June 1, 2026: The U.S. made temporary adjustments to Section 232 tariffs on steel, aluminum, and copper imports, targeting specific types of agricultural and industrial goods. 

• Agricultural equipment (combines, harvesters, etc.) reduced to 15% tariff rate (previously 25%) 

• Aluminum lithographic plates and steel racks have been added to the list of derivative products that qualify for the 25% tariff rate.  

The changes will stay in effect until Dec. 31^st, 2027. 

Section 232 Pharmaceuticals

100% tariff on patented pharmaceutical products and ingredients. Effective in 120 days for large companies (July 31^st, 2026) and 180 days for smaller companies (September 29^th, 2026).

Reduced tariffs (15%) apply for certain places: EU, Japan, Korea, Switzerland, Liechtenstein, and the United Kingdom (per recent agreement).

0% tariff available through Jan. 20^th, 2029, for companies entering Most Favored Nation (MFN) pricing agreements with the U.S. Department of Health and Human Services, and onshoring agreements with the Department of Commerce. 20% tariff applies if only onshoring agreements are executed.

July 30^th 2025, Executive Order: The U.S. suspended the duty-free de minimis classification for all countries, which applied to parcels valued <$800. The order took effect on August 29^th, 2025. 

On Feb. 3^rd, 2026, the U.S. and India signed a trade deal, reducing India’s tariff rate from 25% to 18%.

On October 30^th, 2025, the U.S. agreed to delay the imposition of higher tariffs against China for another year. As part of a consensus agreement, the U.S. lowered tariffs on imports from China to 10%, down from 20%. A variety of Section 301 and Section 232 tariffs remain in place, and goods from China will still face a duty burden of roughly 47%, according to U.S. Trade Representative Jamieson Greer.

As of August 7^th, 2025, the U.S. has enacted sweeping reciprocal tariffs on imports from 60+ countries, with duties ranging from 10% to over 100%, depending on origin and sector. Additions like sector-specific penalties and anti-transshipment provisions further complicate the trade landscape. The impact on landed costs, sourcing strategies, and compliance protocols will be significant. 

• O México obteve uma prorrogação e suas taxas atuais foram estendidas por mais 90 dias.
• A UE atrasou suas contramedidas em seis meses.
• Em uma Ordem Executiva, os EUA impuseram uma tarifa adicional de 25% sobre os produtos indianos, em vigor a partir de 27 de agosto de 2025.
• Os EUA aplicarão uma tarifa de 50% à maioria dos produtos brasileiros, como parte da Ordem Executiva: Abordagem das Ameaças aos Estados Unidos pelo Governo do Brasil.