Like steel, aluminium has been subject to US Section 232 tariffs since 2018, with major increases and a much longer derivative list from 2025. For Vietnamese exporters this affects not only raw extrusions but many finished products that contain aluminium.
What is covered
- Aluminium articles: unwrought aluminium, bars, profiles, plates, foil, tubes.
- Derivative products: finished goods listed by HTS code that are made largely of aluminium.
How the duty is calculated
From June 2025 until April 2026, the 232 duty on many derivatives applied only to the value of the aluminium content. A proclamation effective 6 April 2026 changed this: covered articles and derivatives now pay 232 duty on their full customs value, at rates set by annex (for example 50% for Annex I-A goods and 25% for Annex I-B derivatives, with a transitional regime for some machinery and tooling until the end of 2027). Importers still declare the countries where the primary aluminium was smelted and most recently cast. See DDP landed cost for aluminium in 2026 — and confirm current CBP instructions, as annex lists change on a rolling basis.
Smelt-and-cast reporting
US Customs requires information on where the aluminium was smelted and cast. Ask your aluminium billet or ingot suppliers for documentation and keep it with each order.
Pricing tips
- Check which annex your HTS code falls under and apply the rate to the full customs value per unit.
- Show 232 duty separately in DDP quotes.
- Review whether design changes (other materials for non-structural parts) change classification — only where technically sensible.
- Consider DDU for large, price-sensitive projects so buyers can manage duty directly.
Related: Section 232 for steel · aluminium origin rules.