On June 29, 2026, Customs and Border Protection (CBP) provided additional guidance on the “import adjustment offset” that is applicable to Section 232 duties for automobile and medium- and heavy-duty vehicle (MHDV) parts.

Importers granted a Department of Commerce (DOC) import adjustment offset can now have those offsets used against Section 232 tariffs on automobile and MHDV parts. 

Importers who have been granted the offset are encouraged to follow the rules and instructions below closely when filing with CBP. 

Rules: 

• The import offset may only be claimed by those who have been granted the import adjustment offset by DOC, and only up to the amount granted 
• The offset can only be used on automobile or medium- and heavy-duty vehicle parts liability; details can be found in Proclamations 10908 and 10984
• It is imperative that importers track their usage of the offset so they do not exceed the total amount for each license. The TR-015 report can help importers track their usage
• Notably, importers who exceed the offset amount in their license are liable for the Section 232 duty, and any overages may be subject to penalties

Importers are instructed to provide the offset license number on their entry documents for filing. Additionally,  importers filing automobile or MHDV parts under Chapter 99 HTSUS with the offset license number are not subject to Section 232 metals or wood duties, and as such, no Chapter 99 HTSUS is needed. 

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Importantly, on automobile parts from the following countries: 

• Japan
• The United Kingdom
• The member countries of the European Union 
• South Korea, 
• Taiwan

The tariff rate is calculated differently, namely, as the difference between the ‘column one’ duty rate and the 232 duty rate. The offset can ONLY be applied to Section 232 duties. —

Finally, importers who are currently claiming an offset license for imported MHDV parts or vehicles may have a post-summary correction posted to amend prior entries for which Section 232 duties were paid, and they will then be credited against the offset license. Importers are encouraged to work closely with their broker to ensure that such corrections are fully supported and appropriately submitted. 

For more information about this process, you are encouraged to visit the CBP Trade Remedies site here or contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov.