Customs Trade Update

Customs and Border Protection (CBP) has released updated guidance to help the trade community understand how to apply overlapping tariffs under Executive Order (EO) 14289. This follows the earlier CSMS #64916414, issued on May 1, and aligns with the May 15 publication of a Federal Register Notice titled: “Notice of Implementation of Addressing Certain Tariffs on Imported Articles Pursuant to the President’s Executive Order 14289.”

EO 14289 outlines the sequence in which certain tariffs are to be applied when a single product is subject to multiple presidential trade actions. The directive covers five key measures:

1. 232 Tariffs on Autos and Auto Parts

2. IEEPA Tariffs – Canada

3. IEEPA Tariffs – Mexico

4. 232 Tariffs on Aluminum

5. 232 Tariffs on Steel
 

How to Apply the Tariffs – CBP's Step-by-Step Hierarchy

CBP has clarified that duties should be calculated in a specific order based on which measures apply to the article in question. Importantly, “subject to” means that a duty greater than 0% applies under that measure.

1. Start with 232 Auto/Auto Parts 
   If the item is subject to this duty, none of the other four tariff measures apply. 
   Exception: Auto parts from Canada or Mexico that qualify for USMCA are not subject to this tariff.
    
2. Next: IEEPA Tariffs (Canada or Mexico) 
   If applicable, 232 Aluminum and Steel tariffs are not applied. 
   Note: USMCA-eligible goods are exempt from these IEEPA tariffs as well.
    
3. Then: 232 Aluminum and/or Steel
   For goods that meet this tier, both tariffs may apply simultaneously depending on the product's material content. Reminder: Russian aluminum (or any product containing Russian-smelted/cast aluminum) is subject to a 200% duty.

Products falling under these EO-designated tariff actions are still subject to other relevant duties, including:

• HTSUS base rates
• Section 301 tariffs
• Duties under EO 14195 (China’s synthetic opioid supply chain)

• Antidumping/countervailing duties, and more

   

Reporting Guidelines

Filers must use the correct Chapter 99 codes, both to identify which additional tariffs apply and to claim exemptions (such as for USMCA-eligible goods). Examples from CBP include:

• Non-USMCA Steel from Canada: Use 9903.01.10 (25% – IEEPA Canada)
• USMCA-eligible Steel from Canada: Use both 9903.81.87 (25% – 232 Steel) and 9903.01.14 (IEEPA exemption)

Tariff reporting outside of EO 14289 remains unchanged.
 

Effective Date and Refund Opportunity

EO 14289 takes effect retroactively for goods entered or withdrawn for consumption on or after March 4, 2025. Importers who overpaid under the prior tariff stacking structure may be eligible for refunds starting May 16, 2025, by:

• Filing a Post Summary Correction for unliquidated entries
• Filing a Protest under 19 U.S.C. 1514 for liquidated entries still within the protest period

Refunds are only authorized for duties affected by the new tariff order. For example, no refunds apply to duties already paid under the 232 Auto/Auto Parts measure.
 

CBP Will Continue Issuing Updates 

CBP will issue further clarifications via the Cargo Systems Messaging Service (CSMS). For filing questions, contact your CBP representative or the ACE Help Desk. For general inquiries, CBP Trade Remedy can be reached at: traderemedy@cbp.dhs.gov. 
 

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