Additional tariffs on pharmaceuticals and pharmaceutical ingredients

As of 31 July 2026, additional tariffs pursuant to Section 232 will be imposed on patented pharmaceuticals and related pharmaceutical ingredients listed in Annex I, in accordance with the Proclamation “Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients into the United States”.

The application date is split into two phases: for companies listed in Annex III (page 9), the measures apply to goods entered for customs clearance in the US from 31 July 2026; for all other companies, the measures take effect from 29 September 2026.

Overview of additional tariffs

For patented pharmaceuticals and related pharmaceutical ingredients listed in Annex I (pages 1–7), an additional tariff of 100% applies.

For goods listed in Annex I from companies with an approved (or soon-to-be-approved) “Onshoring Plan” (i.e. local production/manufacturing), an additional tariff of 20% applies. From 2 April 2030, this rate increases to 100%.

For goods listed in Annex I originating in Switzerland and Liechtenstein, an additional tariff of 15% applies, provided no lower rate is applicable due to exemptions (e.g. specialty products) or company-specific tariff agreements (pursuant to Annex II).

For certain specialty pharmaceuticals, including animal health products, an additional tariff of 0% may apply if US authorities determine this on the basis of a trade/security framework or an urgent US health need.

For existing company-specific tariff agreements of companies listed in Annex II (page 8), the agreed tariff treatment applies.

Goods listed in Annex IV (pages 10–12) are currently exempt from the additional tariffs.

Generics and their ingredients are currently exempt from the additional tariffs. However, US authorities will reassess within one year whether measures on generics are warranted.

Note: The current additional tariffs can be accessed at any time in the customs database. Updates are generally made on the effective date but may be delayed by up to one working day in the event of short-notice changes.

Drawback

Reimbursement of these additional tariffs via the duty drawback procedure is possible. Whether the requirements for reimbursement are met must be assessed on a case-by-case basis with an expert.

Sources:

Proclamation: Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients into the United States – The White House

Fact Sheet: Fact Sheet: President Donald J. Trump Bolsters National Security and Strengthens U.S. Supply Chains by Imposing Tariffs on Patented Pharmaceutical Products – The White House