CSMS & Rulings

CBP provides guidance implementing tariff-related elements of a US-Taiwan Trade and Security Agreement, modifying Section 232 duty rates for certain aircraft components, automobile parts, and wood products of Taiwan effective May 1, 2026, and clarifies drawback availability and exclusions from certain additional duties.

CBP announces that effective April 22, 2026, drawback claims transmitted in ACE will be routed to the Petroleum, Natural Gas, and Minerals Center of Excellence and Expertise, with claims assigned by importer of record first character to specific regional email contacts; claims filed before that date remain with their original office.

CBP announced that on April 21, 2026 it will deploy two new ACE error validations (FD12 and FD13) for drawback claims related to Section 232 duties on Medium- and Heavy-Duty Vehicle Parts and Automobile Parts from South Korea, with an updated Drawback Error Dictionary to be posted on cbp.gov.

CBP announces the April 20, 2026 Phase 1 deployment of the new CAPE (Consolidated Administration and Processing of Entries) functionality in ACE, which allows importers/brokers to file consolidated CAPE Declarations to process refunds and interest on entries subject to IEEPA duties, and details the associated validation, mass processing, and liquidation/reliquidation procedures. It also explains interactions with protests, Post Summary Corrections, ACH payments, and drawback claims.

CBP deployed new ACE Drawback error validations (FD12 and FD13) to the CERT environment to support drawback claims involving eligible Section 232 auto/truck parts tariffs, with production deployment scheduled for April 21, 2026. An updated draft Drawback Error Dictionary is available in the CATAIR.

CBP provides guidance implementing a Presidential Proclamation under Section 122 that imposes a temporary 10% ad valorem surcharge on imports from all countries for 150 days starting February 24, 2026, detailing applicable HTSUS provisions, exemptions, Chapter 98/FTZ treatment, and drawback availability. It also specifies the required order for reporting Chapter 98/99 HTS numbers on entry summaries.

CBP provides guidance implementing Proclamation 10976, which imposes new Section 232 ad valorem duties (ranging 10-25%) on softwood timber/lumber, upholstered wooden furniture, and kitchen cabinets/vanities effective October 14, 2025, and details interactions with IEEPA tariffs, drawback eligibility, and foreign trade zone treatment.

CBP updates entry filing instructions for reporting Chapter 99 replacement duties on certain EU, Japan, and UK imports subject to reciprocal tariffs and Section 232 automobile/auto parts tariffs, including guidance on drawback eligibility and post summary corrections.

CBP issued a correction updating a link and acronym reference for its September 16, 2025 deployment of new ACE Drawback error codes FD09 and FD10, along with an enhancement to error code ID08.

CBP reminds trade that on September 16, 2025 it will deploy two new ACE Drawback error codes (FD09 and FD10) and enhance error code ID08 to return additional identifying information, with a draft error dictionary available for reference.

CBP provides guidance implementing EO 14329, imposing an additional 25% ad valorem IEEPA duty on imports from India (related to India's importation of Russian oil), effective August 27, 2025, and details exemptions, FTZ treatment, HTS reporting sequence, and drawback availability.

CBP provides guidance on adding additional steel derivative products to Annex I of the HTSUS under Proclamation 10896, effective August 18, 2025, detailing applicable Chapter 99 duty rates and filing instructions, and notes drawback is unavailable and interaction with reciprocal tariffs.

CBP announced two new Drawback error validations (FD09, FD10) and an enhancement to error ID08 that will deploy to the ACE CERT environment on August 16, 2025, and to Production on September 16, 2025, with a draft error dictionary available on CBP.gov.

CBP announced that Version 34 of the Drawback Error Dictionary has been posted to CBP.gov, with updates viewable in the table of contents. Questions can be directed to OTDRAWBACK@cbp.dhs.gov.

CBP provides guidance on new IEEPA-based additional duties (HTSUS 9903.01.77, 40% ad valorem) on imports from Brazil effective August 6, 2025, detailing exemptions, Chapter 98/99 reporting sequence, foreign trade zone treatment, and confirming drawback availability.

CBP provides detailed guidance on filing entries for the 50 percent Section 232 duty on semi-finished copper and intensive copper derivative products effective August 1, 2025, including reporting instructions based on copper content, interactions with IEEPA and auto parts tariffs, drawback ineligibility, and foreign trade zone requirements.

CBP announced that on July 15, 2025, a new ACE drawback claim error message will be deployed in the production environment, with details available in the draft ACE Drawback Error Dictionary.

CBP announces an update to its ACE deployment increasing the maximum number of HTS numbers allowed per entry summary line from 8 to 32, effective June 28, 2025, including for Reconciliation and Drawback entries.

CBP issues updated guidance correcting an HTSUS number reference for the Section 232 steel derivative products entry filing instructions previously announced in CSMS #65405824, with no other changes to the filing requirements or attachment.

CBP provides guidance on additional steel derivative products added to Section 232 tariffs under Proclamation 10896, detailing new HTS-related filing instructions and Chapter 99 duty rates effective June 23, 2025, and notes drawback is unavailable for these duties.