Expeditors Newsflash

CBP Issues Guidance on Filing Entries for Replacement Duties

Posted by Timothy Miller on 9/23/25 5:00 PM

In a Cargo Systems Messaging Service (CSMS) bulletin published on September 23, 2025, U.S. Customs and Border Protection (CBP) published updated guidance for filing replacement Chapter 99 duty classifications on certain imports from the European Union (EU), Japan, and the United Kingdom (UK).

The updated guidance reviews the following headers and how they must be reported:

  • 9903.02.20, EU reciprocal tariff;
  • 9903.02.73, Japan reciprocal tariff;
  • 9903.94.41; Japan Section 232 automobile tariff;
  • 9903.94.43; Japan Section 232 automobile parts tariff; and
  • 9903.94.32; UK Section 232 automobile parts tariff.

CBP also provides guidance on how importers may claim duty drawback on the column 1 tariff for automobiles from Japan, automobile parts from Japan, or the UK. The Section 232 duties are not eligible for drawback.

If an importer has not reported the duty correctly for any of the headers covered in this CSMS, CBP instructs importers to file a post summary correction to update the entries.

CSMS # 66319804 can be found here:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-3f3f5bc?wgt_ref=USDHSCBP_WIDGET_2

Topics: EU, UK, Japan, section 232, Reciprocal

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