U.S. Customs and Border Protection (CBP) has issued updated guidance (CSMS # 66336270) detailing the implementation of European Union tariff-related elements related to Executive Order (EO) 14346, “Modifying the Scope of Reciprocal Tariffs and Establishing Procedures for Implementing Trade and Security Agreements” signed Sept. 5, 2025.

CBP’s updated guidance below is based on the Harmonized Tariff Schedule of the United States (HTSUS) modifications announced in the Federal Register Notice (FRN), “Implementing Certain Tariff-Related Elements of the U.S.-EU Framework on an Agreement on Reciprocal, Fair, and Balanced Trade”posted by Commerce and the US Trade Representative (USTR) on Sept. 25, 2025.

The FRN includes modifications to the International Emergency Economic Powers Act (IEEPA) and Section 232 of the Trade Expansion Act of 1962 (Section 232) tariffs applicable to imported articles that are products of EU member countries (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, and Sweden). The FRN amends the HTSUS to adjust tariffs on certain articles that are products of EU member countries, including automobiles and automobile parts, unavailable natural resources (including cork), aircraft and aircraft parts, and generic pharmaceuticals and their ingredients and chemical precursors.

Modification of Section 232 Duties on Automobiles and Automobile Parts, effective Aug. 1, 2025

• For products where the Column 1 rate is 15 percent or greater, the additional Section 232 duty rate is zero (0), utilizing HTSUS headings 9903.94.50 (Automobiles) or 9903.94.52 (Automobile Parts).

• For article where the Column 1 rate is less than 15 percent, the combined Column 1 and additional Section 232 duty rate is 15 percent, utilizing HTSUS headings 9903.94.51 (Automobiles) or 9903.94.53 (Automobile Parts).

Civil Aircraft Exemption, effective Sept. 1, 2025

Certain Civil Aircraft products of the EU are no longer subject to additional tariffs imposed under previous actions (EO 14257, Proclamations 9704, 9705, and 10962).

• 9903.02.76: This exemption covers civil aircraft (all aircraft other than military and unmanned aircraft), their engines, parts, components, and ground flight simulators that meet the criteria of General Note 6 of the HTSUS (Articles Eligible for Duty-Free Treatment Pursuant to the Agreement on Trade in Civil Aircraft).

Reciprocal Tariff Exemption on Certain Products, effective Sept 1, 2025

Certain products of the EU found in Annex I to the FRN are no longer subject to Reciprocal Tariffs under EO 14257:

• 9903.02.74: Certain unavailable natural resources

• 9903.02.75: Certain essential oils under 3301.29.51 for religious purposed only (Filers should ensure that all supporting documentation that substantiate proof of the product’s intended use for religious purposes be kept on file for recordkeeping purposes.)

• 9903.02.77: Certain articles that are not patented in the US that are for use in pharmaceutical applications. (Filers should ensure that all supporting documentation that substantiate proof that the products are non-patented articles for use in pharmaceutical applications are kept on file for recordkeeping purposes.)

Exemptions and Exclusions:

• Section 232 Exemption from Reciprocal Tariffs: Products of that are subject to existing Section 232 actions (Aluminum, Steel, Copper, and certain Automobiles/Parts) will continue to be exempt from Reciprocal tariffs. Filers should continue to use HTSUS heading 9903.01.33 for these exemptions.

• Other exemptions previously provided under Reciprocal tariffs (9903.01.25, 9903.01.30- 9903.01.34) remain in effect.

Retroactive Corrections: Since the modified duty rates are effective retroactively filers must update previously filed entries to reflect the modified duty rates using the new HTSUS numbers.

Please contact JSC if you have any entries you feel require updating.

Refund Process:

• For unliquidated entries where estimated duties have already been deposited, importers may request a refund upon liquidation by filing a post summary correction (PSC).

• For liquidated entries, importers may request a refund by filing a protest pursuant to 19 U.S.C. 1514.

If you have any questions, please contact our Compliance Team or your JSC account supervisor.