Section 232 pharma filing guide: HTSUS 9903.04.60–9903.04.70 and drawback
CBP entry-filing CSMS for Section 232 pharmaceuticals: heading rates, lowest-rate rule, drawback availability, and privileged foreign FTZ status.
CBP published updated entry-filing guidance for Section 232 pharmaceutical duties under Proclamation 11020. CSMS #70054007 maps HTSUS 9903.04.60–9903.04.70, incorporates the September 23, 2026 Commerce notice (91 FR 60360), and states plainly that drawback shall be available for duties imposed under the proclamation.
Section 232 pharma filing map: 9903.04.60–9903.04.70. Annex III companies from July 31, 2026; all other companies from Sept 29, 2026. If more than one rate applies, the lowest applies. Drawback shall be available.
How this differs from the specialty carveouts article
The Library already covers specialty zero-rate categories and the BIS process in Section 232 specialty pharmaceuticals: zero-rate carveouts and Sept 29 HTSUS changes. Use that for clause 3(d) specialty definitions and the urgent-need path. Use this piece for the CBP Chapter 99 filing map, effective dates by company list, drawback, and FTZ status rules from CSMS #70054007.
Effective dates
Annex III companies: goods entered/withdrawn on or after 12:01 a.m. ET July 31, 2026
All other companies: goods entered/withdrawn on or after 12:01 a.m. ET September 29, 2026
Commerce specialty guidance / HTSUS technical corrections: 91 FR 60360 (Sept 23, 2026)
If a product is subject to more than one rate under the Proclamation, the lowest applicable rate shall apply
Chapter 99 heading map (from CSMS #70054007)
For 9903.04.60 and 9903.04.62, CSMS #70054007 itself labels the rate as an “additional ad valorem duty rate (combined column one and Section 232 duty rate)”. That parenthetical is CBP’s description of the combined column-one + Section 232 figure. Do not invent a different calculation, and do not add the column-one rate again on top of that combined figure.
- 9903.04.60: patented pharmaceutical articles (subdivisions (c) and (d) of U.S. note 40), except as provided in 9903.04.61; CSMS wording: “100% additional ad valorem duty rate (combined column one and Section 232 duty rate)”
- 9903.04.61: no longer in effect for goods entered after 12:01 a.m. on September 29, 2026
- 9903.04.62: patented pharmaceutical articles that are the product of Japan, an EU member country listed in the CSMS, South Korea, Switzerland, or Liechtenstein; CSMS wording: “15% additional ad valorem duty rate (combined column one and Section 232 duty rate)”
- 9903.04.63: patented pharmaceutical articles that are the product of the United Kingdom; 0% additional ad valorem
- 9903.04.64: patented pharmaceutical articles subject to a qualifying onshoring plan; 20% additional ad valorem, stepping up to 100% for goods entered/withdrawn on or after 12:01 a.m. ET April 2, 2030
- 9903.04.65: companies with a qualifying onshoring plan agreement with Commerce and an MFN pharmaceutical pricing agreement; 0% additional ad valorem (CSMS note: expires January 20, 2029)
- 9903.04.66: drugs and pharmaceutical articles for the specific uses in subdivisions (c) and (h)(iii), as defined by 91 FR 60360; 0% additional ad valorem (eligible jurisdictions listed in the CSMS)
- 9903.04.67: generic pharmaceutical articles (subdivision (c), as amended by 91 FR 60360); 0% additional ad valorem
- 9903.04.68: pharmaceutical products with an API packaged in dosage form that is a product of the United States; 0% additional ad valorem
- 9903.04.69: articles under subdivision (i) as amended by 91 FR 60360 (Chapter 29/30 goods that are not pharmaceutical products, or that are “pharmaceutical articles” but neither patented nor generic); 0% additional ad valorem
- 9903.04.70: pharmaceutical articles and associated ingredients solely for use in clinical trials, research and development, or other non-commercial applications (CSMS GUIDANCE states the use; see 91 FR 60360 / companion specialty article for the zero-rate frame)
CSMS #70054007 also notes: U.S.-origin pharmaceutical products are not subject to the tariffs imposed by the proclamation. For headings 9903.04.60–9903.04.68 that are eligible for special tariff treatment under programs in general note 3(c)(i), the Chapter 99 duties are collected in addition to any special rate otherwise applicable. Chapter 98 claims remain available on their own terms; no Chapter 99 claim may be used to undercut these additional duties. AD/CVD and other applicable duties and charges continue.
Drawback and FTZ
- Drawback: CSMS #70054007 states drawback shall be available with respect to the duties imposed pursuant to Proclamation 11020.
- FTZ: Products described in clause (4) of Proclamation 11020 that are subject to a duty under the proclamation and admitted on or after the proclamation effective date must be admitted as privileged foreign status (19 CFR 146.41), except merchandise eligible for domestic status under 19 CFR 146.43. Privileged foreign merchandise is subject upon entry for consumption to the applicable ad valorem rates under the HTSUS classification.
Section 232 entry filing: TradeRemedy@cbp.dhs.gov. Technical entry-summary errors: your assigned CBP client representative or the ACE Help Desk.
- CSMS #70054007: updated CBP filing guidance for HTSUS 9903.04.60–9903.04.70 under Proc. 11020 and 91 FR 60360.
- Annex III companies: July 31, 2026; all other companies: September 29, 2026. If more than one rate applies, the lowest applies.
- CSMS labels .60/.62 as “additional ad valorem duty rate (combined column one and Section 232 duty rate)”: that is the combined figure; do not add column one again. Other headings include 0% (.63/.65–.69), 20% with April 2, 2030 step-up to 100% (.64); .61 ends after Sept 29, 2026; .70 is clinical/R&D/non-commercial use.
- Drawback shall be available for duties under Proc. 11020. FTZ: privileged foreign status required except domestic-status-eligible merchandise.
- Specialty carveouts companion: /library/section-232-specialty-pharma-zero-rate-sept-29. Contact: TradeRemedy@cbp.dhs.gov.
- CSMS #70054007 - UPDATED GUIDANCE: Section 232 Duties on Imports of Pharmaceutical Articles and Ingredients · U.S. Customs and Border Protection
- Guidance and Procedures for Implementing Tariff Adjustments for Specialty Pharmaceuticals and Associated Pharmaceutical Ingredients and Technical Corrections to the Harmonized Tariff Schedule of the United States for Duties Imposed Under Proclamation 11020 · U.S. Department of Commerce (91 FR 60360)
- Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients Into the United States (Proclamation 11020) · The White House (91 FR 18183)
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.