U.S. CBP guidance on Section 338 tariffs for certain Canadian imports
Temporary suspension expired August 22, 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Effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after August 22, 2026, additional duties of 50% ad valorem apply to products classified under HTSUS headings 9903.03.12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.