The new US presidential proclamation modifies the tax base for duties, which will now be calculated on the total value of the final imported product to simplify customs processes.
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El Gobierno de Estados Unidos updated the regime on April 2nd Sección 232 for metals. The measure modifies the tariff calculation based on the total value of the final product to avoid distortions at customs and encourage the use of local materials.
New valuation methodology in US customs
El Gobierno de Estados Unidos has undertaken a thorough update of the regulatory framework governing the import of metals and their derivatives. Through a Proclamation signed last April 2Critical variations are introduced in the calculation methodology and the tax rates contemplated in the Sección 232 of the Trade Expansion ActThe central objective of this reform is to make the current system simpler and eradicate the distortions that were generated when valuing the tax base at the points of entry into the country.
Until now, estimates were based solely on the value of the metal content of the imported goods. With the new regulations in effect, tariffs will be applied to the total value of the final productThis methodological change aims to increase transparency and efficiency in import operations, taking as a reference the full price paid by the importer at the destination. foreign trade of industrial goods.
Structure of levies and strategic exceptions
The regulations establish a clear tax hierarchy based on the composition and strategic nature of the goods. Items whose manufacture is primarily of steel, aluminum, or copper are subject to a tax of 50%For their part, derivative products with a significant metal content will be subject to a tax rate. 25%.
However, the administration has defined categories with differentiated treatment to protect the stability of key sectors:
- Strategic assets: Industrial equipment and equipment intended for electrical networks will enjoy a reduced tariff of 15%, a measure that will remain in effect until 2027.
- Incentive for local origin: Foreign products that incorporate exclusively metals of US origin will receive a preferential tariff of 10%.
- Exclusion threshold: All goods whose steel, aluminum or copper content is equal to or less than 15% of its total composition.
The new tax rates are detailed below, according to the product category:
| Product Category / Composition | Applicable Tariff | Comments |
|---|---|---|
| Main manufacturing (Steel, Aluminum, Copper) | 50% | Base: Total value of the product |
| Derivatives with significant metal content | 25% | Base: Total value of the product |
| Industrial and electrical network equipment | 15% | Valid until 2027 |
| Exclusive content from American metal | 10% | Incentive for local materials |
| Metallic content ≤ 15% | 0% | Excluded from Section 232 |
Impact on the exporting company and support services
This new scenario compels exporting companies to conduct a thorough technical analysis of their product catalogs. Evaluating the composition of goods is fundamental to determining the real impact on operating costs and ensuring the competitive positioning in the North American market.
To mitigate the effects of this regulatory change, Basque Trade & Investment has made its international network of offices available to companies. The Basque business internationalization agency, integrated into the Grupo SPRI, offers consulting and personalized advisory services to interpret regulations and design internationalization strategies robust that protect commercial activity in Estados Unidos.
Key points and frequently asked questions about Section 232
What is the main change in the way tariffs are calculated?
The fundamental change is that the tax is no longer calculated on the value of the metallic content in isolation, but on the total value of the final product paid by the importer at destination.
Are there any products exempt from these new taxes?
Yes, the regulations establish an exclusion threshold for all goods whose steel, aluminum or copper content is equal to or less than 15% of their total composition.
What are the benefits of electrical network equipment?
These goods are considered strategic and have a reduced tariff rate of 15%, an exceptional measure that will be extended until 2027 to facilitate the industrial transition.
