CBP's Updated Forced Labor Website

Please see the following notice from CBP regarding the updates made to their Forced Labor Website.

As part of CBP’s ongoing efforts to help the trade community understand and comply with U.S. forced labor laws, CBP is proud to announce its revamped Forced Labor website.

The revamped website provides streamlined navigation and expanded resources on enforcement, laws, compliance and reporting violations. This revised website is one of CBP’s many resources built to help the trade community access the information and tools it needs to understand CBP’s forced labor enforcement and remain in compliance with our forced labor enforcement.

A key enhancement of this revamped website is the 2026 update of the Uyghur Forced Labor Prevention Act (UFLPA) Enforcement Statistics Dashboard.

The UFLPA Enforcement Statistics Dashboard is a critical tool for monitoring and reporting enforcement actions under the UFLPA. The updated Dashboard provides stakeholders with transparent, up-to-date data on shipments stopped, released, denied, or pending decision due to UFLPA enforcement, supporting efforts to prevent goods made with forced labor from entering U.S. commerce.

The accompanying UFLPA Enforcement Statistics Dashboard Guide serves as a comprehensive “how to” document designed to assist users in navigating the new and improved UFLPA Enforcement Statistics Dashboard.

2026 Update Highlights:

  • The Dashboard now offers enhanced transparency and specificity, including revised definitions, new data elements, additional filters, and improved features.
  • Shipments are now counted as individual import transactions, resulting in more granular enforcement data.
  • Users can analyze data using interactive filters by shipment count or shipment value, fiscal year, industry, exam result, country-of-origin, and the commodity under the Harmonized Tariff Schedule at the 4-digit heading level classification (HTS-4).
  • Interactive filters allow users to analyze various data scenarios.
  • Visualizations include line graphs, bar charts, and doughnut charts for clear trend analysis.

Scope and Data Protection:

  • The Dashboard focuses solely on UFLPA enforcement and does not include data from other forced labor programs such as Withhold Release Orders, Findings, or Countering America’s Adversaries Through Sanctions Act enforcement actions.
  • Data is aggregated to protect sensitive law enforcement and trade information, in compliance with federal law and regulations.

The updated dashboard can be accessed at this link.

The 2026 revision to the UFLPA Enforcement Statistics Dashboard replaces the previous version of this Dashboard. The data in the previous version of this Dashboard will not be updated and will be archived.

Please visit the CBP Data Portal, under “Trade Statistics,” for additional insights on UFLPA Enforcement Statistics Dashboard terminology for a more seamless experience.

Please contact ForcedLabor@cbp.dhs.gov with questions, comments, and feedback.

We appreciate your continued support, partnership, and collaboration as we work to eliminate forced labor.

The CBP Forced Labor Team

If you have any questions, please contact our office.

by IAB Admin

Wood Packaging Materials (WPM) Webinar Available

Please see the following message from CBP regarding a free webinar on how to navigate through the Wood Packaging Materials (WPM) compliance, taking place on Thursday, February 19, 2026 at 12:00 pm ET.

U.S. Customs and Border Protection’s (CBP) Office of Field Operations is hosting a webinar on Thursday, February 19, 2026, at 12:00 p.m. ET titled Wood Packaging Materials (WPM): Navigating Compliance.

This webinar will take a deeper dive into the steps stakeholders should follow when they receive an Emergency Action Notification (EAN). CBP and APHIS experts will walk participants through each phase of the response and resolution process, from initial notification to final outcomes.

To register for this free webinar, click here. All registrants will receive the access link for the webinar the day before the event, but entry into the webinar is on a first-come, first-served basis as seats are limited.

After the live event, this and other previously recorded webinars will be available for replay at Trade Outreach Webinars | U.S. Customs and Border Protection.

This webinar is a part of CBP’s Continuing Education Program. The number of credits and the credit code will be provided at the end of the webinar.

If you have any questions about this webinar, please contact OTRwebinars@cbp.dhs.gov.

We highly recommend your participation. If you have any questions, please contact our office.

by IAB Admin

Updates on Section 232 for Semiconductors

Please see the additional guidance from ST&R Law Firm on Section 232 tariffs on semiconductor products.

If you use HTS codes 8471.50, 8471.80 or 8473.30 and your article meets the technical parameters described in the proclamation, you will pay the 25% additional tariff.

If you article does not meet those parameters, but is classified in the HTS’s above, you must state on your invoice “Does NOT meet technical parameters of 9903.79.01.”

If your invoice does not have this disclaimer, we will assume your article should have the tariff of 25%. Please see the additional exceptions to the tariff and be sure to indicate if any of them apply to your products so we know which disclaimer to use.

Please contact us at info@iab-sd.com if you have questions.

ST&R Trade Analysis

Section 232 Tariffs on Semiconductor Products

The following analysis regarding the Jan. 14 Section 232 tariffs announced for semiconductor products is provided by Sandler, Travis & Rosenberg, P.A. (ST&R), our NCBFAA Customs Counsel and Legislative Advisor.

The President on Jan. 14 issued a proclamation imposing Section 232 tariffs on certain semiconductors, semiconductor manufacturing equipment, and certain “derivative” semiconductor products based on threatened impairment of the national security, notably targeting products containing advanced chips such as those for Artificial Intelligence applications.

A summary of the action is as follows:

1) The Secretary of Commerce, U.S. Trade Representative, and any senior official they deem appropriate, will continue or pursue trade negotiations with foreign jurisdictions that have the potential to strengthen the United States semiconductor industry.  These negotiations may result in the imposition of additional tariffs with an accompanying offset program.

2) A 25% ad valorem tariff will be imposed on goods entered into the US or withdrawn from warehouse into the U.S. starting 12:01 a.m. ET on Jan. 15, 2026, for certain defined “semiconductor articles” classified within subheadings 8471.50, 8471.80, and 8473.30, HTSUS, from any country of origin, as described in the Proclamation and its Annex (2026SemiConductor.prc_.rel-ANNEX.pdf).

3) The proclamation establishes a new U.S. Note 39 and subheading 9903.79.01 which provides for the duties, and specified exemptions are set forth in 9903.79.02–9903.79.09. Per the Annex, “Semiconductor articles” is defined as imported products that are “a logic integrated circuit, or an article that contains a logic integrated circuit, that meets the technical parameters of having:

  1. a total processing performance greater than 14,000 and less than 17,500, and a total DRAM bandwidth greater than 4,500 GB/s and less than 5,000 GB/s; or
  2. a total processing performance greater than 20,800 and less than 21,100, and total DRAM bandwidth greater than 5,800 GB/s and less than 6,200 GB/s.”

A total processing performance (“TPP”) calculation and related technical descriptions for the computation are also provided for in this note. It further provides that if an integrated circuit is designed in a manner that achieves multiple TPP values, the highest value should be used. It also provides a definition of “total DRAM bandwidth” but states it does not include bandwidth from DRAM ICs accessed remotely over an interconnect medium.

4) New tariff provisions 9903.79.02-9903.79.09 create exceptions to the tariffs for products which may be classified in the designated HTSUS provisions, but either do not meet the above definition of semiconductor articles, or are used in an exempted circumstance:

  • Products classified in the designated HTSUS provisions that do not meet the parameters above (9903.79.02).
  • U.S. data centers (defined by new U.S. Note 39, which require greater than 100 megawatts (MW) of new load dedicated to AI inference, training, simulation, or synthetic data generation) (9903.79.03);
  • Repairs or replacements performed in the United States (9903.79.04);
  • Research and development in the United States involving these chips (as defined in new U.S. Note 39) (9903.79.05);
  • Startups in the U.S., as defined by new U.S. Note 39 as an “emerging growth company,” as defined at 15 U.S.C. § 77b(a)(19) (9903.79.06);
  • Non-data center consumer electronics applications in the United States (gaming, personal computing, etc. as per new U.S. Note 39) (9903.79.07);
  • Non-data center civil industrial applications in the United States, including factory robotics and industrial machinery (9903.79.08);
  • U.S. public sector applications (9903.79.08); or
  • Other uses that the Secretary determines contribute to the strengthening of the U.S. technology supply chain or domestic manufacturing capacity for derivatives of semiconductors.

5) The Secretary of Commerce, in consultation with the U.S. International Trade Commission and CBP will determine whether any modifications to the HTSUS, end-use certifications, or other administrative measures are necessary to effectuate or implement this proclamation or any actions taken pursuant to this proclamation.

6) Subject products are exempt from any other Section 232 action and exempt from IEEPA Reciprocal Tariffs imposed under EO 14257 and IEEPA Border Tariffs under EOs 14193 (CA) and 14194 (MX). No exemption is provided for from IEEPA Fentanyl Tariff (CN).

7) Pursuant to the new provisions set forth in the Annex, these duties apply in addition to any preferential treatment from a free trade agreement or preference program, and in addition to any applicable AD/CVD.

8) Goods qualifying for Chapter 98 provisions are exempt or partially exempt, as applicable, except that the duties will be assessed on the full value of goods qualifying under 9802.00.60.

9) No drawback will be available for covered products.

10) Covered products must be admitted in FTZs under privileged foreign status on or after the imposition date.

The Jan. 14 Proclamation and Annex are found here. Also see the White House Factsheet and CBP CSMS.

by IAB Admin

Section 232 Import Duties on Semiconductors and their Derivative Products

Please see the following message from CBP regarding the Proclamation on Imports of Semiconductors and their Derivative Products.

If you have questions, please contact our office at info@iab-sd.com.

CSMS # 67400472

GUIDANCE: Section 232 Import Duties on Semiconductors and their Derivative Products

The purpose of this message is to provide guidance on the implementation of the January 14, 2026, Proclamation, “Adjusting Imports of Semiconductors, Semiconductor Manufacturing Equipment, and Their Derivative Products into the United States.”

BACKGROUND

The January 14, 2026, Proclamation, issued pursuant to Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862), imposes 25 percent ad valorem duties on certain imports of semiconductors and their derivative products.

ENTRY FILING GUIDANCE

This message provides guidance for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) covering certain imported semiconductors and their derivative products from all countries, as provided in the below headings of the Harmonized Tariff Schedule of the United States (HTSUS), entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on January 15, 2026.

  • 9903.79.01: Semiconductor articles meeting certain technical parameters, as provided in U.S. note 39(b) to subchapter III of chapter 99 of the HTSUS, and that are classifiable in the following HTSUS provisions:
    • 8471.50
    • 8471.80
    • 8473.30

The imported products must be a logic integrated circuit, or an article that contains a logic integrated circuit, that meets the technical parameters of having:

(1) a total processing performance (TPP) greater than 14,000 and less than 17,500, and a total DRAM bandwidth greater than 4,500 GB/s and less than 5,000 GB/s; or

(2) a TPP greater than 20,800 and less than 21,100, and total DRAM bandwidth greater than 5,800 GB/s and less than 6,200 GB/s.

25% additional ad valorem duty

  • 9903.79.02: Semiconductor articles that are classifiable under provisions of the HTSUS subject to HTSUS 9903.79.01 but that do not meet the required technical parameters.

0% additional ad valorem duty

  • 9903.79.03: Semiconductor articles that are for use in U.S. data centers. A “U.S. data center” refers to a facility that requires greater than 100 megawatts (MW) of new load dedicated to AI inference, training, simulation, or synthetic data generation.

0% additional ad valorem duty

  • 9903.79.04: Semiconductor articles that are for repairs or replacement in the United States.

0% additional ad valorem duty

  • 9903.79.05: Semiconductor articles that are for research and development in the United States. “Research and development” is defined as any activity that is (a) a systematic, intensive study directed toward greater knowledge or understanding of the subject studied; (b) a systematic study directed specifically toward applying new knowledge to meet a recognized need; or (c) a systematic application of knowledge toward the production of useful materials, devices, services or methods, and includes design, development and improvement of prototypes and new processes to meet specific requirements.

0% additional ad valorem duty

  • 9903.79.06: Semiconductor articles, that are for use by startups in the United States. A “startup” is an “emerging growth company,” as defined at 15 U.S.C. § 77b(a)(19).

0% additional ad valorem duty

  • 9903.79.07: Semiconductor articles that are for use in non-data center consumer electronics applications in the United States, including gaming, personal computing, professional visualization, workstation applications, and automotive applications.

0% additional ad valorem duty

  • 9903.79.08: Semiconductor articles that are for use in non-data center civil industrial applications in the United States, including factory robotics and industrial machinery.

0% additional ad valorem duty

  • 9903.79.09: Semiconductor articles that are for use in United States public sector applications.

0% additional ad valorem duty

For complete definitions of semiconductor articles subject to 9903.79.01–9903.79.09, please refer to the Annex.

Not Subject to Certain Additional Duties

Merchandise properly filed under HTSUS 9903.79.01 is not subject to the additional duties imposed on:

  1. entries of passenger vehicles and light trucks under headings 9903.94.01, 9903.94.03, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60 and 9903.94.61;
  2. entries of parts for passenger vehicles and light trucks under headings 9903.94.05, 9903.94.07, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.64 and 9903.94.65;
  3. entries of medium- and heavy-duty vehicles under headings 9903.74.01, 9903.74.02 and 9903.74.03;
  4. entries of parts of medium- and heavy-duty vehicles under headings 9903.74.08 and 9903.74.09;
  5. entries of semi-finished copper products and copper-intensive derivative products under heading 9903.78.01;
  6. entries of products of aluminum under headings 9903.85.02 and 9903.85.12;
  7. entries of derivative aluminum products under headings 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.13, 9903.85.14 and 9903.85.15;
  8. entries of iron or steel products under headings 9903.81.87, 9903.81.88, 9903.81.94 and 9903.81.95;
  9. entries of derivative iron or steel products under headings 9903.81.89, 9903.81.90, 9903.81.91, 9903.81.93, 9903.81.96, 9903.81.97, 9903.81.98 and 9903.81.99;
  10. entries of articles the product of Canada under heading 9903.01.10;
  11. entries of articles the product of Mexico under heading 9903.01.01; and
  12. entries of articles under headings 9903.01.24–9903.01.76 and 9903.02.01–9903.02.71.

Merchandise that is properly subject to duties under heading 9903.79.01 is not subject to the additional duties provided for in headings 9903.01.25, 9903.01.35, 9903.01.39, 9903.01.63, 9903.02.01–9903.02.73, 9903.02.80, 9903.02.83, and 9903.02.88 (reciprocal tariffs imposed by Executive Order 14257, as amended), 9903.01.77 (tariff on products of Brazil imposed by Executive Order 14323, as amended) or 9903.01.84 (tariff on products of India imposed by Executive Order 14329). Filers should use headings 9903.01.33, 9903.01.83, or 9903.01.87, to declare the exemptions from the reciprocal, Brazil, or India tariffs, respectively, for merchandise that is properly subject to duties under heading 9903.79.01.

For goods that are properly classified in subheading 8473.30 and properly subject to duties under heading 9903.79.01, filers should use heading 9903.01.33 (for products subject to section 232 duties), rather than heading 9903.01.32 (for products covered by Annex II of Executive Order 14257, as amended) to declare the exemption from reciprocal tariffs. For merchandise properly classified in subheading 8473.30, but which is not properly subject to duties under heading 9903.79.01, because it is covered an exclusion as provided in headings 9903.79.02-9903.79.09, heading 9903.01.32 may be used.

Drawback

No drawback shall be available with respect to the duties imposed by the January 14, 2026, Proclamation.

Foreign Trade Zone (FTZ)

Any product described in clause (3) of the January 14, 2026 Proclamation, except those eligible for admission as “domestic status” as described in 19 CFR 146.43, that is subject to a duty imposed by the January 14, 2026 Proclamation and that is admitted into a United States foreign trade zone on or after the effective date of the January 14, 2026 Proclamation must be admitted as “privileged foreign” status as described in 19 CFR 146.41, and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTSUS subheading.

Chapter 98 and Chapter 99 Provisions

Goods for which entry is claimed under a provision of chapter 98 and that are subject to the additional duties prescribed by the January 14, 2026, Proclamation are eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 will be assessed based upon the full value of the imported article. However, for any such products that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the HTSUS, the duties provided in heading 9903.79.01 will be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading. No claim for entry or for any duty exemption or reduction will be allowed for semiconductor articles enumerated in subdivision (b) of U.S. note 39 to subchapter III of chapter 99 under a provision of chapter 99 that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP, but any additional duty prescribed in any provision of subchapter III or subchapter IV of chapter 99 will be imposed in addition to the duties in heading 9903.79.01.

HTSUS Sequence and Duty Reporting

For entry summary lines that include multiple HTSUS numbers, CBP requires that the duty be appropriately associated to the correct HTSUS number. Duties across several required HTSUS numbers on a given entry summary line must not be combined and cannot be reported on only one HTSUS number within the entry summary line.

For entry summary lines including multiple HTSUS secondary classifications (in addition to the Chapter 1-97 primary classification), the following sequence must be followed.

  1. Chapter 98 classification (if applicable)
  2. Chapter 99 classification(s) for additional duties (if applicable)
  3. For trade remedies, if applicable
    • First report the Chapter 99 classification for Section 301,
    • Followed by the Chapter 99 classification for IEEPA Fentanyl,
    • Followed by the Chapter 99 classification for IEEPA Reciprocal,
    • Followed by the Chapter 99 classification for Section 232 or 201 duties,
    • Followed by the Chapter 99 classification for Section 201 or 232 quota.
  4. Chapter 99 classification(s) for REPLACEMENT duty or other use. Please note that replacement duty for the purposes of IEEPA or Section 232 are to be included in #3 above.
  5. Chapter 99 classification for other quota (not covered by #3) (if applicable)
  6. Chapter 1 to 97 primary classification for the commodity tariff

The entered value of the commodity covered by the entry summary line should be reported on the Chapter 1-97 subheading, except if Chapter 98 reporting provisions require the entered value to be reported differently.

For questions regarding Section 232 entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov.

If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.

by IAB Admin

CBP Guidance on Electronic Refunds

Please see the following message from CBP regarding additional information on electronic refunds.

If you have any questions, please contact our office.

CSMS # 67305746

ICYMI: Electronic Refunds Interim Final Rule Effective February 6, 2026 – ACE Support Call Schedule Now Available

Beginning February 6, 2026, U.S. Customs and Border Protection (CBP) will issue all refunds electronically via Automated Clearing House (ACH) (subject to limited exceptions), as announced in the Electronic Refunds Interim Final Rule published January 2, 2026 in the Federal Register (FR Document 2025-24171).

In preparation for this change, CBP recently improved the ACH refund sign-up process by:

  • Adding an automated ACH Refund Authorization tool in the Automated Commercial Environment Secure Data Portal (ACE Portal)
  • Automating the ACE Portal’s importer account application, which is necessary to access the new ACH Refund Authorization tool

For importers and other parties who may receive CBP-issued refunds after February 5, 2026, review CBP’s Electronic Refund Enrollment Reference Sheet and take any necessary steps to ensure readiness for this mandatory transition.

In addition, to help the trade community prepare for the mandatory transition, CBP will hold user readiness support calls on the following dates and times:

CBP modernizes electronic refund enrollment process

CBP updates ACE Portal to facilitate end of paper-based refunds

The trade community can expect faster refunds, thanks to two recent upgrades to U.S. Customs and Border Protection’s Automated Commercial Environment Secure Data Portal that will prepare users for the transition to an electronic refund process on Feb. 6, 2026.

The improvements enable automated processing, making it easier, faster and more secure for businesses to engage in lawful trade with CBP while managing their customs transactions online, enhancing efficiency and safeguarding both economic and national security.

“These enhancements are significant for the trade community and CBP,” said Acting Executive Assistant Commissioner for CBP’s Office of Trade Susan S. Thomas. “Enhancing ACE enables secure electronic refunds, faster payments, fewer errors and a simplified process for importers, brokers and refund recipients.”

The U.S. Department of the Treasury will cease issuing paper checks for all CBP refunds on Feb. 6, unless the recipient has an approved waiver in place in accordance with 31 C.F.R. § 208.4, transitioning away from traditional paper-based refunds that impose unnecessary costs and delays. Adopting an electronic refund process will also provide increased security against financial fraud and improper payments.

These updates, outlined in Interim Final Rule: Electronic Refunds, align with Executive Order 14247: Modernizing Payments To and From America's Bank Account, which directs federal agencies to transition to electronic refunds for all federal disbursements and receipts to the extent permitted by law.

The ACE Portal is the centralized platform that connects the trade community with CBP and partner government agencies, providing real-time access to trade transactions and data. The first improvement introduces a secure online tool for authorizing electronic refunds, and the second simplifies the application process for creating importer accounts. Together, these enhancements prepare users for the transition to an electronic refund process.

Learn more about the recent updates in CBP’s ACE Portal and the ACH Refund process via the following resources:

by IAB Admin

ACH Electronic Refunds

Reminder: Action Required for CBP Refund Processing

This email serves as a follow-up to our previous communication regarding U.S. Customs and Border Protection’s (CBP) transition to issuing refunds via ACH beginning February 6, 2026. The first required step is to create an ACE Portal account as detailed in our prior email.

Please see the following notice from CBP regarding the electronic refunds.

If you have any questions, please contact our office.

CSMS # 67270895

Electronic Refunds Interim Final Rule Effective February 6, 2026

Beginning February 6, 2026, U.S. Customs and Border Protection (CBP) will issue all refunds electronically via Automated Clearing House (ACH) (subject to limited exceptions), as announced in the Electronic Refunds Interim Final Rule published January 2, 2026 in the Federal Register (FR Document 2025-24171). In preparation for this change, CBP recently improved the ACH refund sign-up process by:

  • Adding an automated ACH Refund Authorization tool in the ACE Secure Data Portal (ACE Portal)
  • Automating the ACE Portal’s importer account application, which is necessary to access the new ACH Refund Authorization tool

For importers and other parties who may receive CBP-issued refunds after February 5, 2026, review CBP’s Electronic Refund Enrollment Reference Sheet and take any necessary steps to ensure readiness for this mandatory transition.

For more information about refunds issued to authorized “4811 notify parties,” review the above-referenced IFR.

by IAB Admin

Required Action: ACE Portal Setup for CBP Refund Processing

CBP Refunds to Transition to ACH Effective February 6, 2026

Please see the following message from U.S. Customs and Border Protection. This is a reminder that CBP will only be issuing refunds via ACH beginning February 6, 2026.

In order to receive refunds, you will be required to apply for an ACE Portal account in advance. Below are the instructions and guide on how to create the account. A separate email will be sent with additional information on the refunds’ process.

It is recommended to submit your ACE account application as soon as possible as CBP is expected to receive a high volume of applications.

If you have any questions, please contact our office.

CSMS # 66714741

REMINDER: Enhanced ACE Portal Account Application Now Available – Deployment Support Call set for November 5

On October 30, 2025, U.S. Customs and Border Protection (CBP) automated the process for applying for a new Automated Commercial Environment (ACE) Secure Data Portal (ACE Portal) top account with the Importer sub-account view. For more information, review the Automated ACE Portal Application for Importer Accounts Information Notice. The new application tool is available at this link: ACE Portal Importer Account Application.

To help users implement the new tool, CBP will hold a deployment support call for the trade community on Wednesday, November 5:

CBP also prepared the following training guide: Automated ACE Portal Account Application for Importers.

by IAB Admin