CSMS # 66684128 - GUIDANCE: Duty Offset for Imports of Automobile Parts

U.S. Customs and Border Protection sent this bulletin at 10/31/2025 02:01 PM EDT

Cargo Systems Messaging Service

CSMS # 66684128 - GUIDANCE: Duty Offset for Imports of Automobile Parts

The purpose of this message is to provide guidance on the import adjustment offset applicable to Section 232 duties on automobile parts.

BACKGROUND

On March 26, 2025, the President issued Proclamation 10908, imposing a 25 percent ad valorem tariff on certain imports of automobile parts under Section 232, effective May 3, 2025. See Adjusting Imports of Automobiles and Automobile Parts Into the United States, 90 FR 14705 (April 3, 2025).

On April 29, 2025, the President issued Proclamation 10925, providing for an import adjustment offset amount applicable to Section 232 duties on imported automobile parts. See Amendments to Adjusting Imports of Automobiles and Automobile Parts into the United States, 90 FR 18899 (May 2, 2025). On June 13, 2025, U.S. Department of Commerce’s International Trade Administration published procedures to administer the offset. See Procedures to Administer Import Adjustment Offset Amounts for Certain Imports of Automobile Parts under Proclamation 10908, as Amended, 90 FR 25027 (June 13, 2025).

On October 17, 2025, the President issued Proclamation 10984, which, among other provisions, amended Proclamation 10908, and provides for importers to declare that other automobile parts are subject to the automobile parts tariff. See Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and Heavy-Duty Vehicle Parts, and Buses into the United States, 90 FR 48451 (October 22, 2025). This message includes guidance on the process by which an importer may claim an import adjustment offset on these other automobile parts. For entry filing guidance on other elements of the October 17, 2025 Proclamation, see Cargo Systems Messaging Service Message 66665333.The functionality for the Section 232 import adjustment offset will be available in the Automated Commercial Environment (ACE) on November 3, 2025.

ENTRY FILING INSTRUCTIONS

Importers of record that have been granted a Department of Commerce (DOC) import adjustment offset established by Presidential Proclamation 10925 should follow the instructions listed below when filing entries with U.S. Customs and Border Protection (CBP) of automobile parts subject to Section 232 duties under Proclamation 10908, as amended.

The import adjustment offset may only be claimed by importers of record that have been granted an import adjustment offset by DOC and only up to the amount granted by DOC. The import adjustment offset amount may only be used to offset automobile parts tariff liability under Proclamation 10908, as amended.

For automobile parts from Japan, the United Kingdom, and the member countries of the European Union (Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia (Czech Republic), Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden), the additional tariff rate for auto parts is calculated based on the column one duty rates and 232 duty rates. Only the portion assessed under the 232 duties may be offset.

For example, automobile parts of the United Kingdom imported under HTSUS 9903.94.32 are subject to a total tariff of 10 percent (including any column one tariffs). Only the portion assessed under the Section 232 duties, the difference between 10 percent and the column one rate, may be offset.

For all countries except for Japan, the United Kingdom, and the member countries of the European Union, when claiming the import adjustment offset, continue to file auto parts HTSUS 9903.94.05 or 9903.94.07, and file zero (0) for the duty amount on HTSUS 9903.94.05 or 9903.94.07.

For imports of auto parts from Japan, the United Kingdom, and member countries of the European Union. when claiming the import adjustment offset, continue to file auto parts HTSUS 9903.94.43, 9903.94.45, 9903.94.32, 9903.94.33, 9903.94.53 or 9903.94.55, file zero (0) for the duty amount on the Chapter 99 HTSUS AND file the column one duty amount on the Chapter 1 to 97 HTSUS.

Importers claiming the import adjustment offset should list the offset license number provided by DOC on the entry summary lines for automobile parts subject to Section 232 duties. The automobile parts offset license number should be submitted in the Importer Additional Declaration Field (54 record), Type Code 11 (Auto Parts Offset License) of the entry summary data, based on the following format:

8-character format = AANNNNNN

“A” represents the alphabetic characters and “N” represents the numeric characters of the DOC granted auto parts offset license number.

For the avoidance of doubt, the imported automobile part is still considered to be “subject to” the Section 232 duties under Proclamation 10908, as amended, when the import adjustment offset amount is used to reduce the otherwise applicable Section 232 duties under Proclamation 10908, as amended, on the imported automobile part.

Importers filing auto parts Chapter 99 HTSUS with the offset license number are not subject to Section 232 aluminum, steel, copper or wood, International Emergency Economic Powers Act (IEEPA) Reciprocal, Canada, Mexico, Brazil, or Russian Oil/India tariffs. For the reciprocal, Brazil, and Russian Oil/India tariffs, file the corresponding Chapter 99 exemption HTSUS for Section 232 measures for each of these remedies. No Chapter 99 HTSUS is needed for the exemption from the other remedies noted above.

Importers may submit a post summary correction using these entry filing instructions to claim the import adjustment offset and request a refund of any Section 232 automobile parts duties paid on previous entry summaries.

CBP has updated the ACE Entry Summary Create/Update CATAIR (v108) and the ACE Error Dictionary CATAIR (v44) for implementing the new requirements to submit offset license numbers.

Both documents are available on the ACE CATAIR webpage in the Chapters: Current Capabilities section on CBP.gov.

For technical questions regarding this update, contact your assigned CBP Client Representative.

For questions regarding trade Remedy programs, please visit our cbp.gov webpage at https://www.cbp.gov/trade/programs-administration/trade-remedies or contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov.

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

Related messages: 64348288, 64384496

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