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U.S. tariffs on aluminum imported from Canada

U.S. tariffs on aluminum imported from Canada

A presidential proclamation provides that beginning August 16, 2020, a 10% ad valorem tariff will be re-imposed on certain aluminum imports from Canada.

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According to the proclamation, the additional 10% tariffs will be imposed under Section 232 of the Trade Expansion Act of 1962, and will apply only to non-alloyed unwrought aluminum as identified under HTSUS subheading 7601.10.

In May 2019, the president announced an exemption for Canadian aluminum imports from Section 232 tariffs. Read TradeNewsFlash

This week’s proclamation states that imports of the subject aluminum products have increased 87% for the period June 2019 through May 2020 to the detriment of the U.S. aluminum industry, and as such, the 10% additional tariff is being re-imposed.

KPMG observation

There is an exclusion process for imports subject to Section 232, but unlike the exclusion process under Section 301, the process under Section 232 is importer specific.  Exclusions may be available and granted when it can be demonstrated that the article is not produced in the United States in a sufficient and reasonably available amount, the quality is unsatisfactory, or there is a specific national security consideration warranting an exclusion. The duty drawback process is not available to reclaim Section 232 duties.


For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Steve Brotherton
Principal and Global Export and Sanctions Leader
T: 415-963-7861
E: sbrotherton@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Principal
T: 202-533-3247
E: aahanchian@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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