Federal Register Publication of Tariff Rate Revisions The U.S. Department of Commerce's International Trade Administration (ITA) published a draft federal register notice on September 15 revising reciprocal tariff rates for Japan and additional tariff rates on automotive, automotive parts, and civil aircraft. The notice will be officially published on September 16, with the revised tariff rates taking effect on the same day. Customs and Border Protection (CBP) also issued guidance.
Implementation of Presidential Order Based on President Donald Trump's September 4 presidential order implementing the Japan-U.S. agreement, the order stipulates that for reciprocal tariffs and Section 232 additional tariffs on automotive and automotive parts under the Trade Expansion Act of 1962: when the general tariff rate (MFN rate) is less than 15%, the total of general tariff rate and reciprocal/Section 232 tariffs shall be 15%; when the general tariff rate is 15% or higher, reciprocal and Section 232 tariffs shall not be imposed.
Special Provisions for Civil Aircraft Items covered by the WTO Agreement on Trade in Civil Aircraft are exempted from reciprocal tariffs and Section 232-based additional tariffs on steel, aluminum, and copper.
Refund Procedures and Conditions Reciprocal tariffs are eligible for refund retroactive to August 7. If tariffs exceeding 15% were paid on imports of covered items since that date, refund procedures are available. CBP requires applications before tariff payment and recommends applications within 10 days after customs clearance when possible. While post-payment correction (PSC) or protest submissions remain available for refund claims after tariff payment, refund procedures for tariff rate reductions on automotive, automotive parts, and civil aircraft are not established.