Month: February 2026

Temporary 10% Section 122 Duties – Effective February 24, 2026

Implementation of 10% Additional Duty Under Section 122

U.S. Customs and Border Protection has issued the following message to provide guidance for the February 20, 2026 Presidential Proclamation imposing a temporary 10% ad valorem duty under Section 122 of the Trade Act of 1974.

The additional duties apply to covered imports entered on or after February 24, 2026, and will remain in effect for 150 days unless stated otherwise.

CSMS # 67844987 - Imposing Temporary Section 122 Duties

The purpose of this message is to provide guidance regarding the February 20, 2026 Presidential Proclamation, “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems,” issued pursuant to Section 122 of the Trade Act of 1974 (Section 122), which imposed an additional 10% ad valorem duty on imported articles of every country for a period of 150 days, unless specifically exempt.

GUIDANCE - APPLICATION OF ADDITIONAL DUTY RATES UNDER SECTION 122

For articles that are the product of any country entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026, and through 12:01 a.m. eastern daylight time on July 24, 2026, the following HTSUS classification and additional duty rate apply under heading 9903.03.01:

• Except for products described in headings 9903.03.02–9903.03.11, and other than products for personal use included in accompanied baggage of persons arriving in the United States, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, will be subject to an additional ad valorem rate of 10%

Exemptions

The following HTSUS headings apply to products that are exempted from the additional 10% ad valorem duty under heading 9903.03.01:

9903.03.02: Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026.

9903.03.03: Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.

9903.03.04: Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS. The agricultural products described in subdivision (aa)(iii) are:

1. Etrogs (classifiable in subheading 0805.90.01);
2. Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80);
3. Date palm branches, Myrtus branches or other vegetable material, for religious purposes only (classifiable in subheading 1404.90.90);
4. Bread, pastry, cakes, biscuits and similar baked products nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10);
5. Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90);
6. Acai (classifiable in subheading 2008.99.21);
7. Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60);
8. Coconut water or juice of acai (classifiable in subheading 2009.89.70);
9. Coconut water juice blends, not from concentrate, packaged for retail sale (classifiable in subheading 2009.90.40);
10. Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99); and
11. Essential oils other than those of citrus fruit, nesoi, for religious purposes only (classifiable in subheading 3301.29.51).

Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.

9903.03.05: Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.

Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.

9903.03.06: Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks and parts of passenger vehicles and light trucks, semiconductor articles, semi-finished copper and intensive copper derivative products, wood products, or medium- and heavy-duty vehicles and buses or medium- and heavy-duty vehicle parts, of any country, as provided for in subdivision (aa)(v) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.

9903.03.07: Articles the product of Canada, entered free of duty under the United States-Mexico-Canada Agreement.

9903.03.08: Articles the product of Mexico, entered free of duty under the United States-Mexico-Canada Agreement.

9903.03.09: Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua that meet the rules of origin under the Dominican Republic-Central America Free Trade Agreement.

9903.03.10: Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering.

9903.03.11: Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds.

Chapter 98

The additional duties imposed by heading 9903.03.01, HTSUS will not apply to goods for which entry is properly claimed under a provision of Chapter 98 of the HTSUS pursuant to applicable regulations issued by CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60, HTSUS. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, HTSUS, the additional duties apply to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For heading 9802.00.80, HTSUS, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States, as described.

Foreign Trade Zone

Articles subject to the ad valorem duty imposed by the February 20, 2026,  Proclamation, “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems,” except those that are eligible for admission to a foreign trade zone under “domestic status” as defined in 19 C.F.R. § 146.43, and are admitted into a United States foreign trade zone on or after 12:01 a.m. eastern standard time on February 24, 2026, must be admitted as “privileged foreign status” as defined in 19 C.F.R. § 146.41. Such articles will be subject, upon entry for consumption, to the duties imposed by this order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone.

Drawback

Drawback is available with respect to the additional duties imposed pursuant to the February 20, 2026, Proclamation “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems.”

HTS Sequence

When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTS on an entry summary line.

1. Chapter 98 (if applicable)
2. Chapter 99 number(s) for additional duties (if applicable)
3. For trade remedies,
   • First report the Chapter 99 HTS for Section 301,
   • Followed by the Chapter 99 HTS for Section 122,
   • Followed by the Chapter 99 HTS for Section 232
   • Followed by the Chapter 99 HTS for Section 201 duties (if applicable),
   • Followed by the Chapter 99 HTS for Section 201 quota (if applicable).
4. Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions)
5. Chapter 99 number for other quota (not covered by #3) (if applicable)
6. Chapter 1 to 97 Commodity Tariff

The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently.

CBP will provide additional guidance to the trade community through CSMS messages as appropriate.

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

Questions regarding this message should be directed to CBP’s Office of Trade Relations at traderelations@cbp.dhs.gov.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

Tariff Update and Refund Outlook

Where Things Stand on Refunds and New Section 122 Tariffs

The tariff landscape continues to shift following the Supreme Court decision, and significant uncertainty remains around refunds and next steps.

Below is a clear summary from Roll & Harris LLP of what importers should know now, including expected timelines, open legal questions, and details on the newly announced Section 122 tariffs.

IEEPA Tariffs Ending / IEEPA Refund Process Remains Unclear / New Tariffs Start on February 24th

Following the Supreme Court of the United States (SCOTUS) decision on Friday striking down the IEEPA tariffs, U.S. Customs & Border Protection (CBP) announced this evening that consumption entries will no longer be subject to the IEEPA tariffs (e.g., reciprocal tariffs, fentanyl tariffs, Russian oil sanction tariffs, the Brazilian IEEPA tariffs, etc.) starting at 12:00 am EST, February 24, 2026.

However, as of this writing, CBP has still not said anything about refunds of these illegally charged tariffs. Nor has the Department of Justice (DOJ) said anything since Friday about refunds. To be sure, top administration officials, including Trump himself, have stated that refunds will involve the courts and will take years (see here (at minute 25:30) and here), despite the DOJ previously having told the courts that plaintiffs who have paid the tariffs will receive refunds. In sum, much around the refund process remains unclear.

What is clear, however, is that the courts, specifically the Court of International Trade (CIT), will play a role and will eventually order refunds to those who have already filed suit. Of course, refunds will still take time as the government will be afforded an opportunity to respond to each importer's claims, importers will have to file papers requesting judgment in their favor, judgments will have to be entered in favor of importers, and then CBP will have to implement any judgments/orders from the CIT. We anticipate the CIT will want to adopt a streamlined procedure since almost 2,000 importers have already filed suit as of this writing. Even with streamlined procedures, it very well could be late 2026 or beyond before importers actually receive any refund money and the timeline could be even longer if the government appeals/fights over different issues that likely may still arise, including whether interest is owed.

Apart from the lack of clarity around timing, other issues that remain opaque at this juncture are whether the CIT will order full refunds (liquidated and unliquidated entries) or partial refunds (unliquidated entries), whether the government will only issue refunds to those who file suit in the CIT (which is significant given that not every one of the approximately 600,000 U.S. importers will sue - only about 2,000 have sued thus far), whether CBP will adopt an administrative refund process (protests, PSCs, etc) for those who do not file sue (or as an alternative so suing) and what such an administrative process might look like, etc. Given all of this uncertainty, importers are best advised to speak with counsel in order to obtain advice appropriate to their situation.

Turning to new tariffs, President Trump announced, via Presidential Proclamation, new "Section 122" tariffs hours after Friday's Supreme Court decision and indicated that the new tariffs would take effect as of 12:01 am EST on February 24th (so 1 minute after the IEEPA tariffs end). The new "Section 122" tariffs were set in the Proclamation at 10%, although Trump later announced via social media that the 10% rate would be increased to 15%. As of this writing, the social media post has not been implemented via legal text (e.g., new Proclamation, Federal Register notice, etc). We expect the White House will issue an updated Proclamation re the change to 15%, that the International Trade Commission (ITC) will update the Harmonized Tariff Schedule of the United States (HTSUS) and that CBP will issue implementing instructions.

The new Section 122 tariffs will be in effect for 150 days. Unlike the IEEPA tariffs, Section 122 specifically grants the President authority to impose tariffs of up to 15% for a maximum period of 150 days. The tariffs can extend beyond 150 days but require Congress to approve them. Whether or not Congress will approve them in what will be the middle of the mid-term election season remains to be seen. We anticipate legal challenges to these new tariffs since Section 122 authorizes the tariffs to address balance of payment issues and many question whether the predicate for the tariffs exists.

During the next 150 days, the Trump Administration also will move to implement new Section 301 and Section 232 tariffs, and possibly other tariffs. Tariffs under these provisions have procedural requirements that the administration must first fulfill so Trump likely used Section 122 to allow him to quickly "substitute in" new tariffs for the now moribund IEEPA tariffs.

Whatever the reason, the new 10% (15% when/if White House updates the Proclamation) Section 122 tariffs apply to all imports into the United States except for goods listed in Paragraph 2 to Annex I to the Presidential Proclamation and except for goods listed in Annex II to the Presidential Proclamation. Goods that are exempt include:

• certain critical minerals;
• metals used in currency and bullion;
• energy and energy products;
• natural resources and fertilizers that cannot be grown, mined, or otherwise produced in the United States or grown, mined, or otherwise produced in sufficient quantities to meet domestic demand;
• certain agricultural products, including beef, tomatoes, and oranges;
• pharmaceuticals and pharmaceutical ingredients;
• certain electronics;
• passenger vehicles, certain light trucks, certain medium- and heavy-duty vehicles, buses, and certain parts of passenger vehicles, light trucks, medium- and heavy-duty vehicles, and buses;
• certain aerospace products;
• information materials, donations, and accompanied baggage;
• all articles and parts of articles currently or that later become subject to additional import restrictions imposed pursuant to section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862) (section 232);
• articles that are entered free of duty as a good of Canada or Mexico under the terms of general note 11 to the Harmonized Tariff Schedule of the United States (HTSUS), including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS, as related to the Agreement between the United States of America, United Mexican States, and Canada; and
• textile and apparel articles that are entered free of duty as a good of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, or Nicaragua under the Dominican Republic-Central America Free Trade Agreement.

Goods that (i) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (ii) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time, February 28, 2026 are also exempt.

As with the IEEPA tariffs, the Section 122 tariffs are IN ADDITION to any other tariffs that apply (e.g., regular duties, antidumping/countervailing duties, Section 301 duties, etc.). Note that for goods subject to Section 232 tariffs, the Section 122 tariffs are not in addition to the Section 232 tariffs except to the extent the Section 232 tariffs only applied to part of the value of an imported article. Use of foreign trade zones (FTZs) requires goods subject to the Section 122 tariffs to be entered in "privileged foreign status" (unless eligibile for admission in "domestic status").

Stay Updated on Customs Compliance

by IAB Admin

Supreme Court Strikes IEEPA Tariffs; New 10% Section 122 Tariff Takes Effect Feb 24

IEEPA Tariffs Ended, 10% Global Tariff Imposed Under Section 122*

Below is a summary of the latest trade developments and what they mean for your business, prepared by Accelerate Strategies.

• The White House has issued an Executive Order that officially ends all IEEPA tariffs (see a list of all IEEPA actions in the chart below).
  • TIMING: The official timing remains unclear - CBP issued a CSMS message that says "CBP is working with other government agencies to fully examine the implications of the SCOTUS decision. CBP will provide additional information and technical guidance for ACE filers as soon as it becomes available."
  • REFUNDS: We still don't know what the process will be for companies to obtain refunds. At least one bill has already been introduced in Congress by Reps Steven Horsford (D-NV) and Janelle Bynum (D-OR) to require the administration to refund all tariff revenue to businesses within 90 days. You can read the bill here.
• The White House also issued an Executive Order clarifying that the ban on the use of Section 321 entry / de minimis is still in effect.
• OFFICIALLY: President Trump has imposed a 10% global tariff under Section 122*. The Proclamation is here and the Fact Sheet is here.
  • The 10% tariff goes into effect at 12:01am EDT on February 24 and expires at 12:01am EDT on July 24.
  • These tariffs will not apply to products subject to Section 232 tariffs or to products listed in Annex I or Annex II.
  • Note that Annex I includes a carve-out for imports that qualify for preferential duty treatment under the USMCA.
• UNOFFICIALLY: President Trump pushed out a Truth Social post announcing that he would increase the Section 122 tariffs from 10% to 15%. You can read the Truth here. We haven't seen any official paper on this.
• USTR issued a statement saying that in addition to the Section 122 tariffs, the Trump Administration will take the following actions "in short order":
  • Initiate several investigations under Section 301 of the Trade Act of 1974
  • Continue ongoing Section 301 investigations, including those involving Brazil and China.
  • Maintain tariffs currently imposed under Section 232 of the Trade Expansion Act of 1963 and conclude ongoing investigations.

*Recall that Section 122 empowers the president to unilaterally address "large and serious" balance-of-payments deficits via import surcharges of up to 15 percent and/or import quotas for up to 150 days unless extended by an act of Congress. To date, Section 122 has not been invoked by any previous President to impose tariffs.

Stay Updated on Customs Compliance

by IAB Admin

10% Import Tariff Effective February 24 – Key USMCA Exemption

On February 20, 2026, President Trump has announced a temporary 10% import tariff on most goods entering the United States, effective February 24, 2026, aimed at addressing international payment imbalances.

First and foremost, USMCA-compliant goods from Canada and Mexico are excluded. Additional broad exceptions include certain critical minerals and energy products, key agricultural and pharmaceutical goods, some vehicles and aerospace products, and items already covered under existing trade or national security measures.

For full details, refer to the White House fact sheet. We are also awaiting implementation guidance from CBP and will share updates as soon as that direction is released.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

Further Updates on IEEPA Tariffs Strike Down

Please see the following notice from Sidley Austin LLP regarding the strike down of IEEPA tariffs.

Supreme Court Strikes Down the Use of IEEPA to Impose Tariffs

Further to the below, we wanted to provide our updated thoughts on today’s Supreme Court decision and what companies should be thinking about going forward.

First, the Supreme Court decision affirmed the Federal Circuit decision, which had affirmed, in part, the Court of International Trade decision. The judgment entered by the CIT declared that the IEEPA tariffs are “invalid as contrary to law[.]” The Supreme Court did not attempt to limit its decision by only applying it prospectively. As a result, we believe that the decisions create a refund opportunity for importers.

Second, we do not know how the refund process will work just yet. We are willing to bet, however, that it will not be automatic or immediate. Instead, we still believe that our “belt and suspenders” approach makes the most sense. Importers should be gathering the information necessary to pursue refunds through the existing U.S. Customs and Border Protection administrative process (e.g., downloading import reports from ACE) and be filing protests on liquidated entries. We expect that CBP will be issuing its views on how importers should proceed (e.g., we expect CBP to discourage importers from filing post-summary corrections). Importers should also consider whether filing your own court case at the CIT makes sense. While the benefits afforded by having your own case on file may be less than they were now that the Supreme Court has issued its decision (due to the CIT’s jurisdictional limitations), it may still worth pursuing for many importers. We would be happy to discuss these issues with you further.

Third, we do not expect that tariffs are going away. Stated differently, while the Supreme Court has struck down the use of IEEPA to impose tariffs, there are other statutes available to the President. Accordingly, we expect that the administration will impose tariffs at comparable levels under other statutes as early as today. We are not expecting any gap.

Fourth, we do not believe that the Supreme Court’s decision will have any impact on the trade agreements the administration has negotiated with other countries. Again, we expect that other countries recognize that there are other statutes the Trump administration can use to impose comparable tariffs and will not be willing to upset the deals that have been negotiated.

Finally, companies need to be considering the commercial implications of today’s ruling. Companies that have raised prices or passed on tariff surcharges to customers will need to explain how any tariff refunds will be shared; similarly, companies that paid increased prices or tariff surcharges to suppliers will want to know when/how its suppliers intend to share the refunds. We have helped many clients develop talking points to help control the narrative around these issues (rather than try to respond to a flood of individual inquiries).

Stay Updated on Customs Compliance

by IAB Admin

US Supreme Court Rejects Trump's Global Tariffs

Please see the following article from Reuters regarding the US Supreme Court rejecting Trump's global tariffs, and this supporting summary from Roll & Harris LLP.

SCOTUS Rules Trump IEEPA Tariffs Illegal

The Supreme Court of the United States (SCOTUS) ruled today that the fentanyl tariffs that President Trump imposed last February and the reciprocal tariffs that he imposed last April are illegal. We will issue a more detailed update over the weekend, including next steps for importers to take, but the key next step will be to watch what position the US Department of Justice and US Customs & Border Protection will take regarding next steps.

Naturally, there also will be questions around how soon can importers stop paying the tariffs (e.g., can an importer stop paying on entries filed today), how will DOJ and CBP manage (and whether they will issue) refunds on entries that have already been filed and, in some instances, liquidated, as well as how soon will President Trump post something on this Truth Social account about new tariffs and how soon they might start. There also will be questions around the effect of today's decision on the existing "deals" that the Administration struck with other countries. Put more simply, there are still a lot of unanswered questions that need to be worked through.

As noted above, a more detailed update will be sent out over the weekend after we finish digesting the 170 page opinion.

The information provided in this notice is not legal advice. Importers are reminded to consult with customs counsel to determine how all of these tariffs apply to their specific situation.

If you have any questions, please contact our office.

Stay Updated on Customs Compliance

by IAB Admin

Urgent: IAB Bank Account Updates – Action Required Before March 2

Bank Account Update Required Before March 2

Please be advised that IAB has recently transitioned to a new banking institution and have updated our remittance details. Effective immediately, all payments must be directed to our new bank account.

We kindly request that you update your payment records before Monday, March 2, 2026. Payments sent to our previous bank account after this date may result in delays in processing or returned funds.

Please contact our office as possible at sonia@iab-sd.com and vtorres@iab-sd.com for our new bank account information. We appreciate your prompt cooperation.

Stay Updated on Customs Compliance

by IAB Admin

Mandatory CPSC E-Filing July 8, 2026

Please see attached guidance and webinar replay below regarding the upcoming mandatory e-filing requirements for some consumer products.

If your product is affected you will need to set up an account and be prepared to submit certificates electronically.

by IAB Admin

Additional Information on Electronic Refunds

CSMS # 67648307

Updated Procedures to Add Notify Parties (CBP Form 4811)

This message updates guidance issued in CSMS 62234804.

On February 6, 2026, U.S. Customs and Border Protection (CBP) will transition to electronic refunds in accordance with Executive Order 14247. To prepare for the transition, CBP has updated the CBP Form 4811, Special Address Notification (12/25), which is used to authorize notify parties.

Effective February 6, 2026, refunds directed to a notify party will be electronically deposited in the notify party’s bank account, as announced in an Interim Final Rule that was published in the Federal Register on January 2, 2026, and became effective on February 6, 2026 (see Electronic Refunds, 91 FR 21).

The updated form may be found on the Forms page of the CBP website by searching for the form number. Effective February 6, 2026, Trade may no longer submit previous versions of the CBP Form 4811 to CBP, as they are no longer accepted. The forms submitted must have the updated date (12/25) in the bottom left corner.

To add or modify a notify party, Trade may use one of the following methods:

• Email the CBP Form 4811 to their assigned Center of Excellence and Expertise (Center), or
• Use the new “Add Notify Party” feature in the Notify Parties tab, available in the Importer sub-account view of the Trade user’s ACE Portal account.

To revoke notify party information, trade users must contact their assigned Center. If an importer does not have a Center assignment, they must contact the Center that most closely aligns with the tariff number of the importer’s highest valued commodity.

Importers may have multiple notify parties on file in their ACE profile. Refunds are directed to a notify party if two conditions are met: 1) the notify party is on file in the importer’s ACE profile, and 2) the notify party’s importer of record (IR) number is listed in box 28 “Reference Number” of the CBP Form 7501 or its electronic equivalent.

For more information, please see:

• Trade User Information Notice - ACE Portal Feature for Trade Users to Add Notify Parties (CBP-247)
• CBP Modernizes Electronic Refund Enrollment Process
• Centers of Excellence and Expertise Directory

Questions related to this message may be directed to the Office of Trade, Commercial Operations, Revenue, and Entry (CORE) Division, at otentrysummary@cbp.dhs.gov. Questions related to the ACE Portal may be directed to ACE.Support@cbp.dhs.gov.

by IAB

Information on Valuing Steel and Aluminum Content

Please see the following BMCEE Guidance on Section 232 issued by the Base Metals CEE and a CF29 sample questionnaire of data that might be asked during an audit by CBP:

• BMCEE Guidance on Section 232 Content Value
• CF29 Sample Questions on Section 232

Below is a court case that has been recently filed for your reference:

• 232 Complaint Re Proper Valuation
• 7 Exhibits to Complaint

We highly encourage reviewing these documents as it may affect many importers of steel and aluminum products.

If you have any questions, please contact our office.

by IAB