Guidance on Section 232 Import Adjustment Offsets for Automobile Parts

On October 31, 2025, in Cargo Systems Messaging Service (CSMS) # 66684128, U.S. Customs and Border Protection (CBP) issued guidance on the process by which an importer may claim an import adjustment offset on other automobile parts. On June 13, 2025, the Department of Commerce (DOC) published procedures for administering the offset for automobile parts.  Subsequently, on October 17, 2025, Proclamation 10984 expanded the scope to include additional automobile parts and clarified declaration procedures.

Entry Filing Instructions

• Eligibility:

Only manufacturers granted an offset license by the DOC may claim the specified amount.  The DOC application may include a list of authorized importers of record eligible to decrement against the manufacturer’s import adjustment offset.

• Offset Use: 

The offset may only be applied to Section 232 duties under Proclamation 10908 (as amended).

• Tariff Calculation:
  • For Japan, the UK, and EU countries, only the Section 232 portion of the tariff (not the full tariff) may be offset.
  • For other countries, file HTSUS 9903.94.05 or 9903.94.07 with a duty amount of zero.

Offset License Number 

• Must be listed on entry summary lines in the specified format.

Additional Notes

• Offset use does not exempt the part from being “subject to” Section 232 duties.
• Offset license holders are not subject to other Section 232 tariffs (e.g., aluminum, steel, copper, wood, IEEPA Reciprocal, Canada, Mexico, Russian Oil/India).
• Post Summary Corrections may be submitted to claim refunds for previously paid Section 232 duties.

The functionality for the Section 232 import adjustment offset will be available in the Automated Commercial Environment (ACE) on November 3, 2025.

For additional information, review the CBP notice and DOC application requirements for filing an offset claim.

Resources:

• CSMS # 66684128 - GUIDANCE: Duty Offset for Imports of Automobile Parts
• Federal Register: Procedures To Administer Import Adjustment Offset Amounts for Certain Imports of Automobile Parts Under Proclamation 10908, as Amended | Department of Commerce