Steel and aluminium are excluded from drawback by proclamation. Section 232 pharmaceuticals are not — they're eligible. Most of the industry still treats all of Section 232 as a dead end. Here's the line.
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Section 232 is not one rule. The duty type matters, and getting it wrong either leaves money on the table or builds a claim on duty that isn't recoverable.
Excluded from drawback by the proclamations that imposed the tariffs, confirmed in CSMS 18-000317. This duty is not recoverable through a drawback claim.
Clause (10) of the 2 April 2026 proclamation makes drawback available for Section 232 duties on pharmaceuticals — a category most importers still assume is excluded.
When Section 232 steel and aluminium were excluded from drawback, the takeaway hardened into a rule of thumb: Section 232 can't be recovered. That rule of thumb is now wrong for one category. The 2 April 2026 proclamation opened drawback for Section 232 pharmaceuticals — but because the industry belief hasn't updated, that duty often goes unclaimed.
If you import pharmaceutical products subject to Section 232 and later export or destroy any of them, that duty may be recoverable up to 99%, five years back. It's exactly the kind of overlooked line a systematic scan of your entry history surfaces.
Aduaria classifies every line and separates the Section 232 duty by category — excluding steel and aluminium from the recoverable base, and flagging eligible pharmaceutical duty for a claim. You see which duty is recoverable and which isn't, with the citation attached, before anything is filed. A licensed customs broker reviews and signs.
General information, current as of 15 Aug 2026 — not legal advice. Section 232 scope and proclamations change; the pharmaceutical treatment in particular is recent. Confirm current CBP guidance for your specific entries before acting.
It depends on the product. Section 232 duties on steel and aluminium are excluded from drawback by proclamation, per CBP guidance CSMS 18-000317. Section 232 duties on pharmaceuticals, however, are eligible — clause (10) of the 2 April 2026 proclamation makes drawback available for that category. Most of the industry still assumes all Section 232 is excluded.
The proclamations that imposed the Section 232 steel and aluminium tariffs expressly excluded them from drawback. CBP confirmed this in CSMS 18-000317. Duty paid on those goods is not recoverable through a drawback claim.
Yes. Clause (10) of the 2 April 2026 proclamation makes drawback available for Section 232 duties on pharmaceuticals. If you import pharmaceutical products subject to Section 232 and later export or destroy them, that duty may be recoverable — verify current CBP guidance for your specific entries.
Run a 60-second estimate, then let us separate the recoverable Section 232 duty from the excluded — line by line, with the citation.