On August 13, 2026, Proclamation 11055 was applied to impose Section 232 additional duties ranging from 10% to 100% on imported Unmanned Aircraft Systems (UAS) and UAS components. U.S. Customs and Border Protection (CBP) has released guidance (CSMS #69738151) outlining implementation requirements and new Chapter 99 HTSUS classifications.
Implementation Timelines
- September 3, 2026: Additional Section 232 duties take effect for covered UAS and components entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET.
- February 9, 2027: Additional 25% duty expands to cover specified additional general UAS parts and components.
Section 232 Duty Structure
100% Additional Duty (HTS 9903.08.21):
- Unmanned aircraft, docking stations for unmanned aircraft or parts for such docking stations: 8504.40.9580, 8537.10.9170, 8806.24.00, 8806.29.00, 8806.94.00, 8806.99.00
- Parts or components for use in or with an unmanned aircraft system with a maximum take-off weight of more than 25 kg, except those for systems for retail delivery use, agricultural use, or sale to the Department of War: 8807.10.00, 8807.20.00, 8807.30.00, 8807.90.90,
- Unmanned aircraft with thermal imaging: 8806.21.00, 8806.22.00, 8806.23.00, 8806.91.00, 8806.92.00, 8806.93.00
25% Additional Duty (HTS 9903.08.22):
- Unmanned aircraft without thermal imaging: 8806.21.00, 8806.22.00, 8806.23.00, 8806.91.00, 8806.92.00, 8806.93.00
0% Rate / Onshoring Plan Exemptions (HTS 9903.08.25): Imports for companies with an approved onshoring plan from the Department of Homeland Security or the Department of War are eligible for duty-free treatment. This provision expires February 9, 2027
Pending Country-Specific Provisions: While the proclamation outlines specific modified duty rates for designated trading partners, CBP has instructed filers not to report duties under these headings until further guidance is issued:
- United Kingdom (HTS 9903.08.23): 10% additional ad valorem rate.
- Japan, South Korea, Taiwan, Switzerland, Liechtenstein, and EU Member States (HTS 9903.08.24): 15% combined column one and Section 232 duty rate.
Special Customs Rules
- Free Trade Agreements: Section 232 duties are collected in addition to any applicable preferential rates under existing FTAs.
- Foreign Trade Zones (FTZ): Covered goods admitted into an FTZ on or after the effective date must be entered as “privileged foreign status”.
- Manufacturing Drawback: Unused and manufacturing drawback remains available provided the merchandise is not subject to AD/CVD orders, originates from a U.S. Trade Agreement Partner, and contains at least 85% Trade Agreement Partner content.
JSC Compliance will continue to monitor and distribute updates when additional CBP instructions become available. If you have any questions, please contact our Compliance Team.
