On 6 April 2026 the US changed how Section 232 duties apply to aluminium. Covered aluminium articles and derivatives now pay duty on their full customs value, not just the value of the metal they contain. For anyone selling aluminium goods to US buyers on DDP terms, the old quote templates no longer work.
What changed in April 2026
| June 2025 – April 2026 | From 6 April 2026 | |
|---|---|---|
| Duty base for derivatives | Value of the aluminium content | Full customs value of the article |
| Main rates | 50% on metal content | By annex — e.g. 50% (Annex I-A), 25% (Annex I-B) |
| Machinery, moulds, dies, tools | Metal-content basis | Transitional regime (Annex III) until 31 Dec 2027 |
| New derivative products | Periodic inclusion windows | Added on a rolling basis by Commerce and USTR |
Law-firm summaries also describe a metal-content test for derivatives, so products with only a little aluminium may fall outside the scope. Check the annex lists for your exact HTS code.
The building blocks of a DDP quote
- Customs value — normally the transaction value (FOB), without international freight and insurance.
- Base (MFN) duty from the HTS schedule.
- Section 232 duty at the annex rate, on the full customs value.
- Other country-specific duties — check whether they apply to goods already subject to Section 232; stacking rules differ by programme. See US tariffs in 2026.
- Fees: Merchandise Processing Fee (about 0.35% of value, with a floor and cap) and Harbor Maintenance Fee (0.125% for ocean cargo).
- Logistics: ocean freight, US port charges, drayage or trucking, delivery appointment.
- Service: customs brokerage, bond, importer-of-record arrangement.
Worked example (illustrative only)
Assumptions: one 40' container of aluminium profiles, invoice value US$40,000, Annex I-A rate 50%, base duty 3%. Freight and delivery figures are placeholders, not a quote.
| Item | Calculation | US$ |
|---|---|---|
| Base duty | 40,000 × 3% | 1,200 |
| Section 232 | 40,000 × 50% | 20,000 |
| HMF | 40,000 × 0.125% | 50 |
| MPF | about 0.35% (within floor/cap) | ~139 |
| Freight, port, delivery, brokerage | placeholder | X |
| Duties and fees | ~21,389 + X |
Under the old metal-content rule, the 232 line on a part with, say, 60% aluminium value would have been much smaller. That gap is why quotes signed before April 2026 need reviewing.
How to protect your margin
- Quote duties as a separate line with a validity date and a tariff-change clause — see DDP contract terms.
- Confirm the annex for every HTS code before the first shipment, not after arrival.
- For very large, price-sensitive orders, compare with DDU/DAP.
- Consider a foreign-trade zone or bonded warehouse to defer duty until goods are sold.