Effective June 28, 2025, the tariff rate for the aluminum content of aluminum derivatives will be 200% if the country of smelt and cast is listed as “unknown”.
As a result of this development, we strongly encourage importers to work with their supply chain partners to identify and accurately document the country of smelt and cast for their aluminum and provide this documentation at the time of import. Failure to provide this documentation at the time of import will result in having to pay the 200% tariff upon entry into the United States and apply for duty recovery once the documentation has been secured.
The processing period for duty recovery may be lengthy. As such, Livingston reiterates the importance of identifying and documenting the country of smelt and cast for the aluminum content of all aluminum derivative products and providing that documentation at the time of import.
Importers should take all steps necessary to obtain written evidence that substantiates the declared country of smelt and cast for aluminum derivative products. Importers are required to possess and retain supporting documentation for all declarations and information included in their import entries.
CBP regulations require importers to retain records for a period of five years from the date of entry and make records available to CBP upon request.
Change from previous process
It is important to note that this new tariff rate and documentation requirement is a departure from the previous requirement introduced on March 26, 2025, which allowed importers of aluminum derivatives to state the country of origin in place of the country of smelt and cast if the country of smelt and cast is unknown. This process was noted as a temporary measure and is now being replaced by the tariff rate and process noted above.
Impact on Customs bonds
The implementation of a 200% tariff for the aluminum content of aluminum derivatives imports for which the country of smelt and cast is unknown may push importers’ duty outlay beyond the value of their current customs surety bond. It is important to understand the impact of these tariffs to your customs surety and be proactive in addressing any surety shortfall. For more information, please click here.
In addition, in the event you have a temporary import shipment and an associated temporary import bond, you must ensure you use a Single-Entry Bond (SEB) to cover off any difference in the value of your temporary bond and any continuous import bond you may have.