BIS U.S. content guidance for Proclamation 11032 (Oct 2026)
BIS tells CBP how to assess U.S. content for USMCA-qualifying Canada and Mexico products under Proclamation 11032 clause (2)(d). Definition, effective date, and a short Section 232/drawback note.
The Bureau of Industry and Security published guidance to U.S. Customs and Border Protection on assessing "U.S. content" for products of Canada and Mexico that qualify for preferential tariff treatment under the United States-Mexico-Canada Agreement, for purposes of implementing tariffs pursuant to Proclamation 11032 of June 1, 2026 (91 FR 65162; FR Doc. 2026-20938), published October 14, 2026. The notice was filed October 9, 2026.
Guidance is effective for products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on October 14, 2026.
Background: Proclamation 11032
On June 1, 2026, the President issued Proclamation 11032, "Further Adjusting the Tariff Regimes for Imports of Aluminum, Steel, and Copper into the United States" (91 FR 34085). The proclamation modifies the metal tariff regimes from Proclamations 9704 (as amended), 9705 (as amended), and 10962 (as amended), and directs the Secretary of Commerce to issue guidance to CBP on assessing "U.S. content" for purposes of implementing tariffs pursuant to clause (2)(d). The Secretary delegated that duty to the Deputy Assistant Secretary for Technology Security. Jessica Curyto signed the notice.
BIS definition of "U.S. content"
For purposes of implementing clause (2)(d) of the Proclamation, Commerce advises that "U.S. content" means:
- (1) Parts value. The value of the product attributable to parts wholly obtained, entirely produced, or substantially transformed in the United States; and
- (2) Metal melt / smelt value. To the extent not otherwise accounted for in (1), the value of the product attributable to steel that was melted and poured in the United States, aluminum that was smelted and cast in the United States, and/or copper that was smelted and cast in the United States.
Effective: entered or withdrawn for consumption on/after 12:01 a.m. ET Oct 14, 2026
Scope: USMCA-qualifying products of Canada and Mexico · clause (2)(d) of Proclamation 11032
Product-specific questions: direct to CBP · Signed: Jessica Curyto, Deputy Assistant Secretary for Technology Security
Section 232 steel and aluminum drawback is proclamation- and product-specific. Do not treat 232 amounts like ordinary duties in a general substitution pool; keep ordinary customs duties and Section 232 amounts distinct in claim math. See Section 232 substitution. For an earlier public-inspection write-up of the same FR Doc before publication, see Section 232 USMCA U.S. content: BIS guidance to CBP.
Action items
- Align entry documentation and value breakdowns with this U.S. content definition for Canada/Mexico USMCA-qualifying steel, aluminum, and copper-related products entered on or after October 14, 2026.
- Confirm melt-and-pour / smelt-and-cast evidence for U.S. steel, aluminum, and copper content that is not already covered by the U.S. parts prong.
- Work with brokers on how CBP will apply the guidance to clause (2)(d) tariff calculation for specific products; product-specific questions go to CBP.
- FR Doc. 2026-20938 (91 FR 65162): BIS guidance to CBP on assessing U.S. content under Proclamation 11032 clause (2)(d) for USMCA-qualifying products of Canada and Mexico. Published Oct 14, 2026; filed Oct 9, 2026.
- Effective for products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Time on October 14, 2026.
- U.S. content = (1) value attributable to parts wholly obtained, entirely produced, or substantially transformed in the United States; plus (2) to the extent not otherwise counted, U.S. melted-and-poured steel and U.S. smelted-and-cast aluminum or copper.
- Proclamation 11032 (91 FR 34085) directed Commerce to issue this guidance; duty delegated to the Deputy Assistant Secretary for Technology Security (Jessica Curyto).
- Align entry value docs with the definition; keep Section 232 amounts distinct from ordinary duties, and treat 232 drawback as proclamation- and product-specific (not a general substitution pool).
- Guidance to U.S. Customs and Border Protection Regarding the Assessment of "U.S. Content" for Purposes of Implementing Tariffs Pursuant to Clause (2)(D) of Proclamation 11032 of June 1, 2026 (91 FR 65162; FR Doc. 2026-20938) · Bureau of Industry and Security, Department of Commerce
This article is for general information and is not legal or tax advice. Drawback eligibility depends on your specific facts, and final refunds are determined by CBP at liquidation. Consult a licensed customs broker or attorney for your situation.