Section 232 isn’t one tariff. It’s a family of separate programs, and each proclamation sets its own drawback rule. Pharmaceuticals and lumber qualify. Semiconductors never do. Metals and auto and truck parts qualify only through narrow manufacturing drawback. Here is where each one stands.
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Each Section 232 proclamation carries its own drawback clause, so the Chapter 99 heading on your entry decides what you can recover. Getting it wrong either leaves money on the table or builds a claim on duty that isn’t recoverable.
| Program | Drawback | What the rule says |
|---|---|---|
| PharmaceuticalsProclamation 11020 · Apr 2, 2026 | Eligible | Clause (10) makes drawback available; confirmed in CSMS 69395344. Duties apply from July 31 or September 29, 2026, depending on the company. |
| Timber, lumber and wood productsProclamation 10976 | Eligible | CBP: drawback “continues to be available” under 19 CFR Part 190 (CSMS 66492057). |
| Steel, aluminum and copperMetals proclamation · Apr 2, 2026, effective Apr 6 | Manufacturing only, narrow | Clause 13 allows manufacturing drawback (§ 1313(a)–(b)) for Annex I-B and III articles from a Trade Agreement Partner, with metal entirely melted or smelted in a partner country, and not under an AD/CVD order (CSMS 68253075). Duty under the earlier metals proclamations: excluded. |
| Auto partsProclamation 10908 | Manufacturing only | For claims filed on or after Nov 1, 2025: direct-identification and substitution manufacturing drawback only (CSMS 66665333). |
| Medium- and heavy-duty truck partsProclamation 10984 | Manufacturing only | Same rule as auto parts, for claims filed on or after Nov 1, 2025 (CSMS 66665333). |
| AutomobilesProclamation 10908 | Not available | No drawback on the additional duties (CSMS 64913145); the Nov 2025 opening covers parts only. |
| SemiconductorsProclamation of Jan 14, 2026 | Not available | “No drawback shall be available” (CSMS 67400472). |
When the first steel and aluminum tariffs were excluded from drawback, the takeaway hardened into a rule of thumb: Section 232 can’t be recovered. Since then, each new proclamation has written its own rule. Lumber and pharmaceuticals are recoverable. Auto and truck parts opened to manufacturing drawback in November 2025. And in April 2026 the metals proclamation opened a narrow manufacturing path for steel, aluminum and copper articles from trade-agreement partners.
Because the industry belief hasn’t caught up, that duty often goes unclaimed. If you export or destroy goods that carried eligible Section 232 duty, or manufacture with them and export the result, up to 99% may be recoverable, five years back.
For metals, auto parts and truck parts, only manufacturing drawback applies: the imported article, or a qualifying substitute, has to be used to make a new article that is then exported. Re-exporting the same parts unused does not qualify, so unused-merchandise claims on that duty will be rejected.
Aduara’s drawback engine splits the duty on every line by program and, today, keeps all Section 232 duty out of the recoverable amount by default, so it never ends up in a claim by mistake. If your entries carry Section 232 duty from a program that does allow drawback, such as pharmaceuticals or lumber, talk to us and we’ll go through those lines with you. A licensed customs broker reviews and signs every claim.
General information, current as of Sep 28, 2026 — not legal advice. Section 232 proclamations change often, and each one can change its drawback rule. Confirm current CBP guidance for your specific entries before acting.
It depends on the program. Each Section 232 proclamation sets its own drawback rule. As of September 2026: pharmaceuticals and timber and lumber are eligible; steel, aluminum and copper, auto parts, and medium- and heavy-duty truck parts allow manufacturing drawback only, under conditions; automobiles and semiconductors allow none.
Only narrowly. Under the April 2, 2026 metals proclamation (clause 13, effective April 6, 2026), manufacturing drawback under 19 U.S.C. 1313(a) and (b) is available for Annex I-B and Annex III articles that are a product of a Trade Agreement Partner, whose metal was entirely melted and poured or smelted and cast in a partner country, and that are not subject to an antidumping or countervailing duty order. Unused-merchandise drawback is not available, and Section 232 metals duties under the earlier proclamations were excluded from drawback.
Yes. Clause (10) of the April 2, 2026 pharmaceutical proclamation makes drawback available, and CBP confirmed it in CSMS 69395344. The duties apply from July 31, 2026 for some companies and September 29, 2026 for others.
Not on vehicles. For automobile parts and medium- and heavy-duty vehicle parts, CBP allows direct-identification and substitution manufacturing drawback on claims filed on or after November 1, 2025, and no other type of drawback (CSMS 66665333).
Run a 60-second estimate, then talk to us about the Section 232 duty on your entries and which of it a program lets you recover.