The New Trade Landscape
Attention Customers:
We are closely monitoring the imposed 50% duties on certain U.S. imports from Canada under Section 338 of the Tariff Act of 1930. These duties took effect at 12:01 a.m. ET on August 22, 2026.
Deringer's policy requires advance payment of new duties and we encourage you to set up your own ACH account if you have not done so already. We also urge you to check your bond sufficiency at this time.
Due to the rapidly changing application and modifications of duty rates, please note that Deringer is not responsible for coordinating the timing of U.S. entry and imposed tariff rates.
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A.N. Deringer, Inc. is advising importers that 50% tariff rate under Section 338 on certain Canadian-origin and USMCA-related goods was imposed at 12:01 AM EST on August 22, 2026.
As a reminder to all of our customers, Deringer cannot control the timing of a shipment's arrival and entry into the United States, therefore importers that may be impacted may wish to take steps to review upcoming shipments, assess duty exposure, and confirm bond sufficiency.
A complete list of impacted materials is available in the Section 338 product listing. Importers may also wish to review Deringer's previous Section 338 Trade Alerts issued on July 24 and August 6, 2026.
We also note Deringer's policy requires duty payment in advance. Electronic payment must be received approximately three days prior to the Customs summary date, which is generally about four days after entry filing.
Failure to provide duty payment before summary processing may result in consequences imposed by U.S. Customs and Border Protection, including:
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Delinquent duty bills and interest charges
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Cargo holds or delays
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Cash payment requirements for future entries
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Additional sanctions or enforcement actions
The additional 50% duty exposure may quickly exhaust existing customs bond amounts for some importers. Deringer recommends that importers review bond sufficiency immediately and determine whether an increased bond amount may be necessary.
Deringer will continue to monitor the trade negotiations between the U.S. and Canada and advise our customers accordingly.
The White House has issued a proclamation delaying the implementation of additional duties established under Proclamations 11046, 11047, and 11048 by three days.
The key change for importers is that the additional ad valorem duties will now become effective at 12:01 a.m. ET on August 22, 2026, instead of August 19, 2026. The proclamations have been amended accordingly.
The duties relate to ongoing trade actions involving Canadian alcoholic beverages, dairy products, and motor vehicles. The Administration stated that the temporary suspension reflects ongoing negotiations with Canada and Canada's commitment to address the issues underlying the announced duties.
A.N. Deringer will continue to monitor developments and provide updates as additional guidance becomes available.
A.N. Deringer, Inc. is advising importers to prepare for the implementation of a 50% tariff under Section 338 on certain Canadian-origin and USMCA-related goods. Importers that may be impacted should take immediate steps to review upcoming shipments, assess duty exposure, and confirm bond sufficiency.
A complete list of impacted materials is available in the Section 338 product listing. Importers may also wish to review Deringer’s previous Section 338 Trade Alerts issued on July 24 and August 6, 2026.
Recommended Actions for Importers
1. Review Shipment Timing
Where possible, importers should work closely with their carriers and transportation providers to ensure affected shipments cross the U.S. border before 12:01 a.m. EST on August 19, 2026.
Because Deringer cannot control the timing of a shipment’s arrival and entry into the United States, customers should proactively verify crossing schedules directly with their carriers.
2. Prepare for Advance Duty Payment Requirements
For shipments crossing on or after August 19, 2026, Deringer’s policy will require duty payment in advance. Electronic payment must be received approximately three days prior to the Customs summary date, which is generally about four days after entry filing.
Failure to provide duty payment before summary processing may result in consequences imposed by U.S. Customs and Border Protection, including:
-Delinquent duty bills and interest charges
-Cargo holds or delays
-Cash payment requirements for future entries
-Additional sanctions or enforcement actions
3. Evaluate Customs Bond Sufficiency
The additional 50% duty exposure could quickly exhaust existing customs bond amounts for some importers. Deringer recommends that importers review bond sufficiency immediately and determine whether an increased bond amount may be necessary.
Because bond increases may take time to process, customers should begin this review as soon as possible to avoid disruptions to future shipments.
If your imports appear on the list of products covered by the proposed tariff increase, scheduled for August 19, now is the time to review upcoming shipments and assess potential exposure. The proposal could significantly increase duty costs on affected goods, making advance planning critical.
Review the list of affected classifications to determine whether your imports may be impacted. If they are, consider whether shipments can enter the United States before August 19, when the proposed measures are scheduled to take effect.
Check the classification list here: Tariff Code Annex
You can also access our recent webinar recording and our Trade Landscape Page for additional tariff resources and timely information.
With increased import activity anticipated ahead of the deadline, delays at northern border crossings may occur. Importers should allow extra time for shipping and customs clearance and work closely with their logistics providers to develop contingency plans.
The Office of the United States Trade Representative (USTR) has announced new Section 301 tariffs ranging from 10% to 12.5% on imports from 60 economies, effective 12:01 a.m. ET on July 24, 2026. The new duties apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after the effective date.
The USTR also determined that a tariff-rate quota (TRQ) to allow a certain volume of textiles and apparel produced in Bangladesh, Cambodia, Indonesia and Malaysia to be imported into the United States free of this new Section 301 duty was appropriate. The TRQ is based on the country’s importation of U.S. cotton.
Key Impacts
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Additional duties of 10% or 12.5% will apply depending on the country of origin.
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Impacted countries include China, Canada, Mexico, Vietnam, India, Thailand, the European Union, Japan, South Korea, the United Kingdom, Taiwan, and numerous others.
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Importers must report the applicable new Chapter 99 tariff numbers when filing entries.
Important Exemptions
Several products and programs remain exempt from the new duties, including:
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Goods loaded and in transit prior to July 24, 2026, and entered before July 28, 2026
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Pharmaceuticals and pharmaceutical-use products
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Civil aircraft and related parts/components
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Certain semiconductor products
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Steel, aluminum, copper, and related derivative products already covered by separate trade actions
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Donations of food, clothing, medicine, and other humanitarian goods
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Informational materials such as books, publications, films, artwork, and news media
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Qualifying Chapter 98 entries
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Certain textile and apparel products covered under CAFTA-DR and other specific trade programs
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Products of Canada and Mexico that qualify for duty-free treatment under the USMCA remain exempt.
Importer Action Items
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Review affected sourcing countries immediately.
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Confirm proper Chapter 99 classifications and exemption eligibility.
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Evaluate landed cost impacts on entries effective July 24 and beyond.
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Coordinate with your customs broker to ensure accurate entry filing and duty assessment.
Summary
The action implements new Section 301 duties ranging from 10% to 12.5% on imports from 60 economies based on USTR’s forced-labor investigation.
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17 countries subject to the flat 10% additional duty.
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38 countries subject to the flat 12.5% additional duty.
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5 net-of-MFN combined-rate economies: EU and Taiwan capped at 10%, and Japan, South Korea/Korea, and Switzerland capped at 12.5%.
For the complete list of affected economies, HTSUS classifications, exemptions, and filing instructions, please review the full CBP guidance here: CSMS # 69326983 – GUIDANCE: Section 301 Forced Labor Import Duties
Questions? Contact your Deringer representative for assistance in assessing the impact on your imports and supply chain.
On July 20, 2026, President Trump signed a new proclamation modifying the Section 232 aluminum tariff program and establishing incentives for companies that invest in domestic U.S. primary aluminum production facilities.
What Changed?
The Administration determined that while existing Section 232 aluminum tariffs have helped strengthen the domestic aluminum industry, U.S. production of primary aluminum remains insufficient to meet national security and economic needs.
To address this concern, the proclamation directs the Department of Commerce to create an investment incentive program for companies that:
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Build new U.S. primary aluminum production facilities;
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Expand existing facilities to produce primary aluminum; or
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Refurbish aging facilities to increase production capacity or efficiency.
Reduced Tariff Benefit
Companies with approved investment plans may be eligible to import quantities of primary aluminum equivalent to the expected annual output of their U.S. project at 50% of the Section 232 duty rate otherwise in effect.
To qualify, participating companies must:
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Submit an approved "onshoring plan" to the Department of Commerce;
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Commit to constructing, expanding, or refurbishing a U.S. primary aluminum facility;
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Begin construction no later than January 20, 2029; and
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Meet ongoing reporting and compliance requirements established by Commerce.
Compliance and Enforcement
Approved projects will be subject to monitoring and oversight by the Department of Commerce. Companies that fail to meet their commitments may lose the reduced tariff benefits. In cases involving fraud or material misrepresentation, benefits may be rescinded retroactively, resulting in additional duty liability and potential penalties.
Additional Details
The Department of Commerce has been authorized to develop regulations, procedures, and guidance necessary to implement the program. Commerce will also determine whether updates to the Harmonized Tariff Schedule (HTSUS) are required and will publish any changes through the Federal Register.
What Importers Should Know
At this time, the proclamation does not change existing Section 232 aluminum tariff rates for most importers. Rather, it establishes a pathway for qualifying companies investing in U.S. primary aluminum production to receive reduced tariff treatment on certain imports of primary aluminum.
Deringer will continue monitoring implementation guidance from the Department of Commerce and provide updates as additional details become available. You can view the Fact Sheet here for more information.
Please contact your Deringer representative with questions regarding the impact of this proclamation on your imports or supply chain operations.
On July 20, President Trump issued three separate proclamations invoking Section 338 of the Tariff Act of 1930 to impose an additional 50% ad valorem duty on certain products of Canada. The duties are scheduled to take effect at 12:01 a.m. ET on August 19, 2026.
The actions were announced in response to several Canadian trade measures:
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Dairy Products: A 50% additional duty will be imposed on certain Canadian imports in response to Canada's tariff-rate quota system for dairy products.
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Alcoholic Beverages: A separate 50% additional duty will apply to certain Canadian products in response to Canada's restrictions on the importation and sale of U.S. alcoholic beverages.
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Motor Vehicles: Another 50% additional duty will be imposed on certain Canadian imports in response to Canada's 25% tariff on U.S.-made motor vehicles that do not qualify for preferential treatment under the United States-Mexico-Canada Agreement (USMCA).
Importers should review the applicable proclamations and accompanying annexes for the complete list of affected tariff provisions and HTS classifications:
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"Imposing Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Dairy" (Annex I and Annex II)
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"Imposing Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Alcoholic Beverages" (Annex I and Annex II)
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"Imposing Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Motor Vehicles" (Annex I and Annex II)
Deringer will continue to monitor these developments and provide updates as they become available. For questions regarding the impact on your imports, please contact your Deringer representative.
According to the Court of International Trade's July 15 order, CBP will be directed to reliquidate with IEEPA refunds certain finally liquidated entries in connection with the anticipated launch of CAPE Phase 3. The order affects approximately 3,700 companies that filed IEEPA-related cases currently before the Court of International Trade.
Importers that have not yet pursued a CIT claim may wish to consult counsel regarding available legal options to preserve potential refund opportunities.
The court also noted ongoing discussions regarding additional CAPE functionality that would allow CBP to process refunds for entries with open protests. At this time, the status and timing of refunds for finally liquidated entries with open protests remain uncertain.
Additionally, Judge Richard Eaton reported that 9,837 approved refunds have not yet been issued because Automated Clearing House (ACH) account information has not been provided by the importer of record or its authorized representative. Importers expecting refunds should confirm that ACH information is on file with CBP to avoid delays in receiving payment.
CBP is scheduled to provide the court with another update on CAPE development and implementation on August 14.
If you have questions regarding your IEEPA refund status or need assistance reviewing your entries, please contact your Deringer representative.
The rebuttal comment period is now officially open for both the Section 301 Forced Labor Investigation and the U.S.-China Board of Trade Review.
Stakeholders may now submit rebuttal comments addressing issues and positions raised by other parties during the initial comment period.
Key Deadlines
Section 301 Forced Labor Investigation: Rebuttal comments due July 16
U.S.-China Board of Trade Review: Rebuttal comments due July 27
Section 301 Forced Labor Investigation
This investigation is being conducted under Section 301 and could result in additional tariffs of 10% or 12.5% on products from 61 economies. Interested parties have the opportunity to provide comments explaining why specific products should be excluded from the proposed tariff measures.
U.S.-China Board of Trade Review
As part of the Administration’s commitment to reduce tariffs on approximately $30 billion worth of Chinese goods, the U.S. Trade Representative (USTR) is seeking input to identify non-sensitive products imported from China that may be appropriate for tariff removal.
Businesses that may be impacted by either initiative should consider reviewing the proposals and submitting rebuttal comments where appropriate.
If you have questions regarding these proceedings, please contact your Deringer representative.
Get Started With Electronic Refunds
Electronic Refunds Interim Final Rule Effective 2/6/2026
Effective 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).
This rule will require trade members to set up ACE Portal accounts and to submit ACH banking information in the ACE Portal so that CBP can issue ACH refunds.
Our resources are available below.
Please note: There is still a great deal of ambiguity around the IEEPA Refund process. We highly recommend consulting with a trade attorney to review and advise each importer’s particular situation.

Read all of our recent Trade Alerts down below or on our Trade Alerts webpage.
Read Here
Explore resources designed to help you establish an automated clearing house (ACH) account.
Discover ACH
To watch this webinar recording, head to the webinar page and fill out the brief registration form to gain access. The webinar first aired on April 29, 2026.
Go to the Webinar
Download and read our electronic refunds frequently asked questions (FAQs). This document was created on January 5, 2026.
Download Now
View our 3-part ACE webinar series, as well as slide decks and additional training videos.
View Now
Browse Additional Resources
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Learn how to create an eShipPartner® account, and how to use our Trade Remedy Tool and Amounts Due Tool.
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Request access to past webinars using this form.
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Listen to episodes of our podcast, Time Out for Trade, for insights on topics like IEEPA refunds, recent Executive Orders, and more.
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Access helpful links and forms.
View Now
Read about strategic steps importers can take to lower risk, mitigate the impacts of new duties, and build a more resilient supply chain.
View Here
Read this informative PDF all about Custom bonds.
Read More
Use the bond calculator from our friends at Roanoke to verify your bond limits are sufficient.
View Now
View strategies created by Deringer's Trade Advisory Group to help you reduce duty exposure amidst tariffs.
Read MoreNew Tariff Overview Resources
A document showcasing a high-level overview of tariff requirements is now available here via CBP's website.
There is also an unofficial tariff tracker available here through SupplyChainDive.
Section 232: Aluminum and Steel Import Resources
Section 232 entry requires verification from importers’ suppliers to report the primary country of smelt/cast. If a country that is not known to have smelting capabilities is listed on a U.S. entry, that could be a red flag for CBP. Given the increased focus on tariff evasion and enforcement by the regulatory authorities, we suggest importers use this Country Smelt Dashboard provided by the International Trade Administration (ITA) to double check the information provided by suppliers and noted on the entry.
Another helpful tool from ITA is a Melt/Pour Dashboard. This tool is somewhat different than the Country Smelt tool noted above, as it uses a world map showing U.S. imports by country of melt/pour, providing another reference and verification of data provided by suppliers.
Additional websites from ITA on steel/aluminum that importers may wish to reference include:
