US Additional Tariffs on Copper

US import declaration: declaration of copper content and intensive copper derivatives 

For the customs import declaration of the HTSUS tariff lines listed in the Proclamation Adjusting Imports of Copper into the United States – The White House, the following information is required:

Products made exclusively of copper 

• For imported articles made exclusively of copper, the value of the copper content subject to duty is the total declared value based on the total declared value in only one entry line on the import declaration. 

Products that are not made exclusively of copper 

• For items that are not made exclusively of copper, the value of the copper content and the value of the non-copper content must be reported in two separate entry lines on the import declaration. The first line represents the non-copper content, while the second line represents the copper content. 
• If the value of the copper content cannot be determined, customs duty on the basis of the total declared value is declared in a single entry on the import declaration. 

For items on which additional duty is levied on the copper content, the remaining components of the item are subject to country-specific reciprocal tariffs. Products covered by the aforementioned proclamations, but not containing copper, are subject to reciprocal tariffs. Detailed information on reciprocal tariffs can be found at Changes in US tariffs under the Trump administration 2.0 | S-GE. 

Proof 

For all Section 232 duties on copper content that are based on a value that does not correspond to the total value of the good, importers must retain documentation to substantiate the reported values and make these available to CBP upon request. Examples of such documents include production bills of materials, invoices for the materials used in production and accounting documents supporting the declared values. 

Consequences of non-compliance 

Importers who submit incomplete or under-reported declarations may face serious consequences, including heavy fines, loss of import privileges and criminal liability under US law. 

Source: CSMS # 65794272 – GUIDANCE: Section 232 Import Duties on Copper and Copper Derivative Products 

Note: the current additional duties can be accessed at any time in the customs database. Updates are generally made on the cut-off date, but may be delayed by up to one working day in the event of last-minute changes.