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U.S. CBP guidance on Section 338 tariffs for certain Canadian imports

Temporary suspension expired August 22, 2026.

august 24, 2026

U.S. Customs and Border Protection (CBP) issued guidance on the implementation of Section 338 additional duties on certain Canadian-origin goods, following the expiration of the temporary suspension of such duties under Proclamation 11056.

Effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after August 22, 2026, additional duties of 50% ad valorem apply to products classified under HTSUS headings 9903.03.12 through 9903.03.14, while goods classified under 9903.03.15 and 9903.03.16 are subject to a 0% additional duty rate.

The guidance also addresses Chapter 98 exceptions, foreign-trade zone treatment, drawback eligibility, and entry-summary reporting requirements.

For more information, contact a professional with KPMG Trade & Customs services:

 

Andrew Siciliano
Partner, U.S. & Global Practice Leader

E: asiciliano@kpmg.com

Doug Zuvich
Partner

E: dzuvich@kpmg.com

Irina Vaysfeld
Principal

E: ivaysfeld@kpmg.com

John L. McLoughlin
Principal

E: jlmcloughlin@kpmg.com

Luis (Lou) Abad
Principal

E: labad@kpmg.com

George Zaharatos
Principal

E: gzaharatos@kpmg.com

Christopher Young
Principal

E: christopheryoung@kpmg.com

Amie Ahanchian
Principal

E: aahanchian@kpmg.com

Gisele Belotto
Principal

E: gbelotto@kpmg.com

Steve Brotherton
Principal

E: sbrotherton@kpmg.com

Jessica Libby
Principal

E: jlibby@kpmg.com

Dawn Olesky
Principal

E: dolesky@kpmg.com

Frances Xing
Principal

E: francesxing@kpmg.com

 

 

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