On April 2, 2026, U.S. President Donald J. Trump issued a proclamation modifying the tariff measures imposed under Section 232 of the Trade Expansion Act of 1962, which apply to imports of aluminum, steel, copper, and certain related products. These modifications will take effect for goods entered for consumption, or removed from storage for consumption, on or after April 6, 2026.
According to the proclamation, the United States government determined that it is necessary to further adjust the current tariff regime in order to strengthen domestic industry and address the national security risks previously identified in the proclamations issued for aluminum, steel, and copper. In this context, the applicable rates from the most recent proclamation remain unchanged; rather, significant modifications are being introduced to the calculation of those rates for various metal products and their derivatives.
Among the most significant aspects of this measure are the following:
- Application of the tariff to the total customs value of the goods
As of the effective date, additional tariffs will no longer be calculated solely on the metal content of the goods (as was previously the case) but will instead be applied to the total customs value of the imported product, regardless of the percentage of aluminum, steel, or copper it contains.
- Increase and Adjustment of Tariff Rates
The proclamation establishes that, for aluminum, steel, and copper products and certain derived products, such as tubes, wire, screws, and other items listed in Annex I-A, the general additional rate will be 50% ad valorem. Likewise, for certain copper items and specific aluminum and steel derivatives such as heaters, radiators, or compressors, among other goods, the general rate will be 25% ad valorem; these items are listed in Annex I-B.
- Preferential Rates for Specific Cases
Reduced rates are provided for certain products from the United Kingdom, as well as for derived items whose metal content is derived entirely from metal smelted and cast in the United States. Depending on the applicable case, the reduced rates may be 25%, 15%, or 10%.
- Exclusion of Certain Products
The proclamation also provides that products listed in Annex II, such as fire extinguishers, engine parts, and sporting goods, among others, will no longer be subject to the additional tariffs established in previous measures for aluminum and steel.
- Termination of the Process for Adding Derivative Products
The processes for adding derivative items established in previous proclamations are hereby rescinded. However, the Secretary of Commerce and the United States Trade Representative are authorized to jointly and on an ongoing basis add new derivative items to the scope of these measures when they determine that imports of such items undermine national security objectives or enable circumvention of the tariff regime.
- Revocation of benefits for trading partners.
The authority is established to revoke tariff benefits applicable to products from certain trading partners when the United States determines that increased imports of derivative items, such as electronic assemblies and industrial molds, among others, included in Annex III, undermine the national security objectives pursued by the measure. Such revocation shall be formalized through publication in the Federal Register and shall result in the application of a less favorable tariff rate.
- Special Rule for Tariff Drawbacks
Tariff drawbacks are permitted, on a limited basis, for certain items subject to this proclamation, provided they meet specific conditions regarding tariff classification, the absence of anti-dumping or countervailing duties, origin, and traceability in the metal smelting and processing. This provision applies to certain trading partners, such as Mexico.
- Transitional regime for certain derived products
For certain products listed in Annex III, a temporary scheme is established, applicable through December 31, 2027, under which the additional rate will depend on the tariff rate in effect according to Column 1 of the HTSUS, with specific rules for goods with a base tariff rate below 15% and for imports from countries with which the United States does not maintain normal trade relations.
- Strengthened Measures for Goods Originating in Russia
The 200% ad valorem tariff applicable to certain aluminum products originating in Russia remains in effect, under the terms already established by previous proclamations.
Customs supervision and control powers
The proclamation grants additional powers to U.S. Customs and Border Protection (CBP) for the administration and enforcement of these measures, including actions related to undervaluation, illegal transshipment, tariff evasion, and verification of the origin and processing of the metal used in the manufacture of imported products.
The goods covered by this proclamation are listed at the following link: ANNEXES I-A, I-B, II, III, and IV APRIL 21, 2026
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
