関税の更新

IEEPA Tariff Refunds: ACH Support Available

Importers must ensure their ACH refund accounts are properly configured with CBP. If you have not yet established or confirmed your ACH refund setup, we strongly recommend doing so. Filing a protest:

• 返金権利を保持する
• CBPが返金手続きの一環として抗議を要求した場合、あなたを保護する。
• 訴訟が続いている間、請求が有効な状態を維持する

清算日から180日以内に異議申立てを行わないと、支払った関税を回収できなくなる恐れがある。 清算手続きの詳細はこちらを参照のこと。

OIA Global いくつかの方法でOIA Global ：

• 入力データを再確認し、IEEPAの影響を受ける適格な出荷を特定する
• 清算期日を追跡し、期限が守られるようにする
• 代わりに異議申立てを準備し提出する
• 抗議をまとめて提出すれば効率が上がる
• 弁護士と相談せよ（該当する場合）

CAPE Phase 2

July 7^th, 2026: 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

April 20^th, 2026: Phase 1 of the Consolidated Administration & Processing of Entries (CAPE) system went live via U.S. Customs & Border Protection’s (CBP) ACE Portal. Although still limited in scope, CAPE 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. 

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.

Supreme Court Rejects IEEPA Tariffs

February 20^th, 2026: 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.

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

October 30^th, 2025: the U.S. agreed to delay imposing higher tariffs on 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.

August 7^th, 2025: the U.S. 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. 

• メキシコは猶予を与えられ、現行税率はさらに90日間延長された。
• EUは対抗措置を6カ月遅らせた。
• 米国は大統領令で、インド製品に25％の追加関税を課し、2025年8月27日に発効した。
• 米国は大統領令の一環として、ほとんどのブラジル製品に50％の関税を適用する：ブラジル政府による米国への脅威に対処するためである。