Tariffs Archives | Customs & International Trade Law Blog

Commerce Restricts Polysilicon Stockpiling Ahead of December 4 Section 232 Tariffs: What Importers and Customs Brokers Need to Know

On September 24, 2026, the Bureau of Industry and Security (BIS) published a temporary final rule at 91 FR 60505 establishing how the Department of Commerce will identify and restrict importers that stockpile polysilicon and polysilicon derivatives (Polysilicon Products) before the Section 232 minimum import prices and tariffs under Proclamation 11052 take effect on December 4, 2026. The rule caps weekly import volumes for new importers of record, creates a waiver process, and reminds customs brokers of their enforcement exposure. Importers of polysilicon, the covered HTSUS 3818 products, solar cells, and solar modules, along with the customs brokers that file their entries, are affected now.

Key Takeaways

BIS published a temporary final rule at 91 FR 60505 on September 24, 2026. It is effective September 22, 2026, through December 3, 2026.
Commerce is monitoring existing importers of record (IORs). An IOR that Commerce determines is importing Polysilicon Products in volumes substantially greater than its historic averages will be prohibited from making further entries of those products prior to December 4, 2026.
New IORs that registered with CBP on or after August 6, 2026, are prohibited from importing above fixed weekly quantities by HTSUS subheading, absent Commerce approval.
Prohibited or restricted companies may apply to Commerce for a waiver at Polysilicon232@bis.doc.gov. Commerce intends to respond within 14 days of receipt.

By Jennifer Diaz|2026-10-06T08:14:34-04:00October 6, 2026|Customs Broker, Import, Tariffs, U.S. Bureau of Industry and Security (BIS), U.S. Customs and Border Protection (CBP)|0 Comments

Diaz Trade Law Of Counsel David Craven Challenges Treatment of AD/CVD Entries at the Court of International Trade

As U.S. Customs and Border Protection (CBP) continues processing refunds of tariffs unlawfully imposed under the International Emergency Economic Powers Act (IEEPA), one category of entries presents a particularly complicated problem: imports that are also subject to antidumping and countervailing duties (AD/CVD).

For these importers, the timing of an IEEPA refund could affect more than when they get their money back. It could potentially affect the amount of antidumping duties they ultimately owe.

David Craven, Of Counsel to Diaz Trade Law, represents Aditya Birla Chemicals USA Inc. and Pack Perfect Inc., and is challenging that problem before the U.S. Court of International Trade (CIT) in Aditya Birla Chemicals USA Inc. and Pack Perfect Inc. v. Trump, Court No. 26-00134.

On July 28, Craven filed a Motion to Lift Stay and for Issuance of Order Clarifying Refunds, asking the CIT to address an emerging conflict between CBP’s IEEPA refund process and the Department of Commerce’s calculation of antidumping duties.

At the heart of the case is a procedural catch-22: Commerce is treating IEEPA duties as a cost when calculating certain antidumping margins because the duties have not yet been refunded, while CBP’s current refund process may require the affected AD/CVD entries to liquidate before those refunds can be issued.

Why Type 03 Entries Are Different

Aditya Birla Chemicals and Pack Perfect […]

By Jennifer Diaz|2026-09-18T13:16:34-04:00September 18, 2026|AD/CVD, Tariffs, U.S. Customs and Border Protection (CBP), U.S. Department of Commerce (DOC)|Comments Off

New Section 232 Proclamation Targets Imports of Unmanned Aircraft Systems

On August 13, 2026, President Trump issued a new proclamation under Section 232 of the Trade Expansion Act imposing tariffs on certain imported unmanned aircraft systems (UAS) and their components. The Administration concluded that the United States’ dependence on foreign-manufactured UAS and critical UAS components threatens to impair national security by limiting the domestic industrial base and creating vulnerabilities in critical supply chains.

The proclamation follows a Section 232 investigation conducted by the Department of Commerce, which found that imports have outpaced domestic production and that the United States remains heavily reliant on foreign suppliers. The Administration also cited concerns surrounding cybersecurity, and dependence on unreliable supply chains.

What Does the Proclamation Do?

The proclamation establishes a new tariff framework based on the type of unmanned aircraft system, and, in some cases, the country of origin:

100% tariffs on UAS with a maximum take-off weight of more than 25 kg
100% tariffs on UAS that integrate thermal imagers
100% tariffs on UAS docking stations
100% tariffs on certain critical UAS components as identified in Annex I.
25% tariffs on UAS with a maximum take-off weight of 25 kilograms or less […]

By Jennifer Diaz|2026-08-17T09:39:03-04:00August 17, 2026|Tariffs|Comments Off

New Section 201 Safeguard Tariffs on Quartz Surface Products

Short summary: President Trump’s new Section 201 safeguard measure establishes a four-year tariff-rate quota (TRQ) on imports of quartz surface products beginning August 15, 2026. While annual quota volumes gradually increase over the life of the measure, importers may face safeguard duties of up to 50% once quarterly quota allocations are exhausted, making careful planning essential.

On July 31, 2026, President Trump issued a proclamation imposing a Section 201 safeguard measure on imports of quartz surface products (QSP). The measure takes the form of a four-year tariff-rate quota (TRQ) and applies to goods entered, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on Saturday, August 15, 2026.

If you import QSP, including countertops, backsplashes, vanity tops, bar tops, work tops, tabletops, flooring, wall facing, shower surrounds, fireplace surrounds, mantels, and tiles, this measure will likely affect your imports.

How the Tariff-Rate Quota Works

A TRQ is not a flat tariff. A set volume of covered merchandise may enter each quota year at a lower in-quota rate under the new HTSUS heading 9903.45.30. Once that volume is exhausted, additional entries pay a substantially higher over-quota rate under new heading 9903.45.31.

The annual volume is divided into four equal quarterly tranches. Any unused portion of a quarterly tranche carries forward into the following quarter, and CBP is required to add the unused quantity to the next quarter’s total no later than 14 days after the prior quarter […]

By Jennifer Diaz|2026-08-10T10:14:35-04:00August 10, 2026|Tariffs|Comments Off

USTR Announces Section 301 Action Imposing New Tariffs on 60 Trading Partners

The Office of the U.S. Trade Representative (USTR) has announced a new Section 301 action imposing additional tariffs of 10% to 12.5% on imports from 60 economies that fail to prohibit or effectively enforce bans on goods produced with forced labor. The action covers the top 60 U.S. trading partners, representing 99.4% of U.S. imports, and took effect July 24, 2026. U.S. Customs and Border Protection (CBP) has issued entry filing guidance in CSMS #69326983, including the applicable Chapter 99 tariff headings.

Key Takeaways

Effective July 24, 2026, USTR imposed additional Section 301 duties of 10% or 12.5% on imports from 60 economies covering 99.4% of U.S. imports, based on findings that these economies failed to adopt or effectively enforce forced labor import prohibitions.
CBP issued entry filing instructions in CSMS #69326983, including the Chapter 99 headings (9903.05.20 through 9903.06.21), reporting sequence, and Foreign Trade Zone admission requirements.
Goods entered duty free under USMCA (Canada and Mexico) are exempt, as are CAFTA-DR textiles and apparel, Section 232 articles, civil aircraft, pharmaceutical articles, informational materials, and donations. There is also a list of miscellaneous products exempt no matter what their country of origin.
An in-transit exception applies to goods loaded and in transit on the final mode before 12:01 a.m. ET on July 24, 2026, and entered before 12:01 a.m. ET on July 28, 2026.

Why USTR Took Action

By Jennifer Diaz|2026-07-24T10:11:00-04:00July 24, 2026|Forced Labor, International Trade, Tariffs, U.S. Customs and Border Protection (CBP)|Comments Off

Trump Invokes Section 338 to Impose Additional Duties on Canadian Imports

Short summary: The Trump Administration has announced new tariffs on Canadian imports and issued three presidential proclamations addressing Canada’s treatment of U.S. dairy products, alcoholic beverages, and motor vehicles. The actions rely on Section 338 of the Tariff Act of 1930 – a statutory authority that has remained largely unused for decades.

On July 20, 2026, the Trump Administration published a fact sheet announcing new 50% tariffs on a broad range of Canadian imports. Simultaneously, the Administration issued three separate presidential proclamations targeting Canada’s treatment of U.S. dairy products, alcoholic beverages, and motor vehicles. According to the White House, these actions are intended to respond to what the Administration describes as Canada’s long-standing discrimination against U.S. commerce.

The New Tariffs

The White House announced that the United States will impose an additional 50% tariff on many Canadian-origin products beginning 30 days after the order’s issuance. According to the Administration, the new duties are intended to offset Canada’s alleged discriminatory treatment of American products and businesses.

Products eligible for USMCA treatment are not exempt from the new tariffs. Several categories of goods are excluded from the new tariffs, including:

Energy products
Critical minerals
Potash
Fish

By Jennifer Diaz|2026-07-21T12:54:06-04:00July 21, 2026|Canada, International Trade, Tariffs, USMCA|Comments Off

IEEPA Tariff Refund Update: CIT Will Order Reliquidation of Some Finally Liquidated Entries

Short summary: The U.S. Court of International Trade has announced that it plans to order U.S. Customs and Border Protection (CBP) to reliquidate certain finally liquidated entries in approximately 3,700 pending IEEPA tariff refund cases once CAPE Phase 3 launches. The court also confirmed that CBP continues to expand CAPE’s refund capabilities, including future functionality for entries with open protests, and provided an update on the billions of dollars in refunds already being processed. These developments represent another significant step toward resolving pending IEEPA tariff refund claims for importers.

The U.S. Court of International Trade (CIT) has announced another significant development in the ongoing litigation over tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In a July 15, 2026, order, Judge Richard K. Eaton confirmed that the court intends to direct U.S. Customs and Border Protection (CBP) to reliquidate certain finally liquidated entries in the approximately 3,700 pending CIT IEEPA refund cases once the next phase of CBP’s Consolidated Administration and Processing of Entries (CAPE) refund system becomes operational.

While the order does not immediately authorize refunds of liquidated entries, it provides important insight into how the court and CBP plan to move thousands of pending refund claims toward resolution.

Reliquidation Order Planned for Thousands of Cases

The court stated that, in connection with the anticipated launch of CAPE Phase 3, it will issue an order directing CBP to reliquidate certain finally liquidated entries […]

By Jennifer Diaz|2026-07-16T14:00:32-04:00July 16, 2026|Import, International Trade, Tariffs, U.S. Court of International Trade, U.S. Customs and Border Protection (CBP)|Comments Off

CBP CAPE Phase 2 Update: 4.36 Million Entries Fail, Finally-Liquidated Importers Left Out

KEY TAKEAWAYS

CBP has certified roughly $71.06 billion in IEEPA refunds and cleared 18.1 million entries through CAPE — but the headline number hides who is being left out.
4.36 million entries failed CAPE’s entry-level checks. If your entry is finally liquidated beyond CBP’s 90-day reliquidation window, CAPE will not refund it, and the government is fighting to keep it that way on appeal.
Phase 2 (reconciliation-flagged entries) went live June 29, 2026. Finally, liquidated entries remain in dispute at the Federal Circuit (No. 26-1898).
The government’s stated position: no refund on finally-liquidated entries unless the importer filed suit at the CIT. Filing preserves your standing while the appeal plays out; it is not a guarantee of recovery.
Three fixable failure reasons: importer/filer mismatch, entry-number errors, and CSV template misalignment are costing importers refunds they are otherwise entitled to.

A $71 Billion Headline That Hides Who Isn’t Getting Paid

On July 1, 2026, CBP filed its latest status declaration in Euro-Notions Florida, Inc. v. United States (CIT No. 25-00595) — the lead case now governing how IEEPA duty refunds are administered through CBP’s Consolidated Administration and Processing of Entries (CAPE) platform. The numbers are large. As of June 29, 2026, CBP reported that CAPE declarations had cleared file validation covering 18.1 million entries, that 15.92 […]

By Jennifer Diaz|2026-07-03T12:33:42-04:00July 3, 2026|ACE, Import, Tariffs, U.S. Customs and Border Protection (CBP)|Comments Off

CAPE Phase II Is Live: Most IEEPA Duties Are Now Refund-Eligible — Here’s How to Claim Yours

KEY TAKEAWAYS

As of June 29, 2026, CBP’s CAPE system reached Phase II — enhanced processing for reconciliation-flagged entries, making the large majority of IEEPA duties eligible for refund.
Refunds are not automatic for every entry type. Eligibility, filing method, and ACH enrollment all matter — and finally, liquidated entries are treated differently depending on whether you filed a CIT lawsuit.
The window rewards speed and documentation. Importers who reconcile their IEEPA-dutied entries now will recover capital sooner; those who wait risk falling into later, slower phases.

Tariff Refunds – a Moving Target

If your business paid duties imposed under the International Emergency Economic Powers Act (IEEPA), you have likely been watching a moving target: litigation over whether those duties were lawfully collected, a refund mechanism built in phases, and shifting guidance on which entries qualify and when. The result is paralysis — many importers know money may be owed back to them, but cannot tell whether, how, or when to claim it.

That uncertainty has a real cost. Every month, a refund-eligible entry that sits unaddressed, working capital tied up at CBP rather than in your business. And because the refund framework is being rolled out in stages, the entries you can act on today are not the same as the ones you will be able to act on next month — sequencing matters.

CAPE Phase II Now […]

By Jennifer Diaz|2026-06-29T09:50:13-04:00June 29, 2026|ACE, Import, Tariffs, Trade Policy, U.S. Customs and Border Protection (CBP)|Comments Off

De Minimis, Codified: CBP Finalizes the Postal Suspension Rule — July 24 Comment Deadline

KEY TAKEAWAYS

De minimis is not new news — the $800 duty-free exemption was already suspended for all countries on August 29, 2025. What’s new is CBP’s interim final rule codifying the postal piece and creating a formal postal informal entry process.
Two key dates: the postal IFR takes effect July 24, 2026 (compliance by October 22, 2026), and public comments on the rulemaking are due July 24, 2026.
If your business ships low-value parcels by mail, the entry mechanics are now being locked into regulation. The comment window is your one chance to shape them before they harden.

De Minimis Is Over. Now CBP Is Writing the New Rules.

For years, the de minimis exemption was the quiet engine of e-commerce: shipments valued at or under $800 entered the United States free of duty and with minimal formality. That era already ended. As we covered in De Minimis No More: What It Means for Importers and Consumers, a July 30, 2025, Executive Order suspended duty-free de minimis treatment for all countries effective August 29, 2025, accelerating the repeal that the 2025 budget law had set for July 1, 2027.

So the headline is not that de minimis is ending — it ended ten months ago. The development now is regulatory: CBP is codifying how low-value shipments, particularly through the international mail channel, must be […]

By Jennifer Diaz|2026-06-29T09:44:34-04:00June 29, 2026|Import, Pre-compliance, Tariffs, Trade Policy, U.S. Customs and Border Protection (CBP)|Comments Off