CBP publishes CSMS messages (Cargo Systems Messaging Service) whenever tariff rules change: new Section 301 exclusions, reciprocal tariff implementation, drawback clarifications, in-transit exemptions. We translate the ones that actually move importer economics.
CBP extended a targeted set of Section 301 List 4A exclusions through mid-2027 while allowing others to expire on June 1, 2026. Importers using expired exclusions will owe the underlying 7.5% or 25% duty on entries filed on or after the effective date. Refund claims for prior periods remain available where the exclusion was in force at time of entry.
CBP clarified that under 19 CFR 190, drawback claimants may substitute imported and exported merchandise at the 8-digit HTSUS level for substitution unused merchandise drawback, but must document commercial interchangeability where the 8-digit description is broad. This resolves ambiguity that had led to denials on apparel and chemical claims filed since 2024.
CBP issued implementation guidance for the reciprocal tariff program covering 57 trading partners with country-specific ad valorem rates ranging from 10% to 46%. Duties are additive to existing MFN, Section 301, and Section 232 duties. Foreign Trade Zone status does not exempt goods from reciprocal duties, but drawback remains available for exports.