U.S. Customs and Border Protection (CBP) issued guidance on the import adjustment offset applicable to Section 232 duties on automobile parts, following recent Presidential Proclamations and Department of Commerce procedures.

The duty offset allows approved importers, those granted an official Import Adjustment Offset License from the U.S. Department of Commerce, to reduce or eliminate the 25% tariff imposed under Section 232 on qualifying automobile parts.

For full details and HTS codes, see CBP’s CSMS #66684128.

• The offset can only be claimed by licensed importers and only up to the amount authorized by the Department of Commerce.

• It applies exclusively to Section 232 automobile parts tariffs and cannot be used against other Section 232 duties (e.g., steel, aluminum, copper).

• The functionality to claim offsets becomes available in ACE (Automated Commercial Environment) on November 3, 2025.

• Importers must list their offset license number on the entry summary using the designated format and instructions provided by CBP.

• The program also allows importers to submit post-summary corrections to claim refunds for previously paid Section 232 auto parts duties.

Country-Specific Guidance:

• For Japan, the UK, and the EU, only the Section 232 portion of the duty (not the base most favored nation rate) may be offset.