Guidance on Executive Order Issued to Prevent Tariff Stacking on U.S. Imports
Trade Update • May 15, 2025
CBP Guidance.
.S. Customs and Border Protection (CBP) has released updated guidance on the implementation of Executive Order (EO) 14289, Addressing Certain Tariffs on Imported Articles. This follows the issuance of CSMS# 64916414 (May 1, 2025) and aligns with the Federal Register notice posted May 15, 2025 (90 FR 18907).
The EO, signed by President Donald Trump on April 29, 2025, eliminates duplicative “stacking” of overlapping tariffs imposed under multiple statutory authorities. It outlines a clear prioritization framework for determining which of five identified tariffs apply when more than one could otherwise be assessed on a given import.
CSMS # 65054270 – UPDATED GUIDANCE – Executive Order 14289 Addressing Certain Tariffs on Imported Articles
Notice of Implementation of Addressing Certain Tariffs on Imported Articles Pursuant to the President’s Executive Order 14289
Covered Tariff Measures
EO 14289 applies specifically to articles subject to the following five presidential tariff actions:
Section 232 Auto/Auto Parts
Proclamation 10908 (March 26, 2025)IEEPA Canada Tariff
Executive Order 14193 (February 1, 2025)IEEPA Mexico Tariff
Executive Order 14194 (February 1, 2025)Section 232 Aluminum Tariff
Proclamation 9704 (March 8, 2018)Section 232 Steel Tariff
Proclamation 9705 (March 8, 2018)
Prioritization and Duty Application Guidance
CBP has clarified the order of application for these tariffs to ensure compliance and avoid compounding duties. Importers
must follow this sequence to determine applicable duties:
Step 1: 232 Auto/Auto Parts
If an article is subject to the 232 Auto/Auto Parts tariff, it is not subject to IEEPA Canada, IEEPA Mexico, 232 Aluminum, or 232 Steel tariffs.
Exception: Auto parts that qualify for preferential treatment under USMCA are not subject to 232 Auto or IEEPA tariffs. Proceed to Step 3.
Step 2: IEEPA Canada or Mexico
If an article is not subject to 232 Auto, check for applicability of IEEPA Canada or Mexico tariffs.
If applicable, the article is not subject to 232 Aluminum or 232 Steel.
Note: Articles qualifying for USMCA are not subject to IEEPA tariffs. Proceed to Step 3.
Step 3: 232 Aluminum and Steel
If an article is not covered under Steps 1 or 2, determine whether it is subject to 232 Aluminum and/or 232 Steel tariffs.
Both tariffs may apply to products containing both aluminum and steel components.
Special Note: Imports of aluminum products from Russia, or products containing Russian aluminum, remain subject to a 200% 232 duty.
Other Applicable Duties
Even if stacking of the five tariffs is avoided, goods may still be subject to other duty obligations, such as:
Standard duties under the HTSUS (column 1 or 2)
Section 301 duties (e.g., from China)
Duties under EO 14195 (synthetic opioids from China)
Antidumping (AD) or countervailing duties (CVD)
Any other applicable exactions or fees
Reporting Requirements
For covered entries, importers must:
Report Chapter 99 numbers associated with applicable duties.
Report Chapter 99 exemption codes where USMCA exemptions apply.
Examples:
Steel from Canada (non-USMCA): 9903.01.10 (25% under IEEPA Canada)
Steel from Canada (USMCA-qualified):
9903.81.87 (25% under 232 Steel)
9903.01.14 (IEEPA Canada exemption)
Note: Reporting procedures for duties outside EO 14289 remain unchanged.
Refunds and Retroactivity
EO 14289 applies retroactively to entries made on or after March 4, 2025. Importers who paid overlapping tariffs contrary to the prioritization structure may request refunds.
Refund Process:
Unliquidated entries: File a Post Summary Correction (PSC)
Liquidated entries (where protest period is open): File a protest under 19 U.S.C. §1514
Refunds are not authorized for:
Tariffs outside the scope of EO 14289
Duties on articles solely subject to the 232 Auto/Auto Parts tariff, as no lower-priority duties were removed
The information presented is general in nature, and is not intended to constitute legal advice with respect to any event or occurrence, and may not be considered as such. Information has been obtained from sources believed to be reliable. However, because of the possibility of human or mechanical error by our offices or by others, we do not guarantee the accuracy, adequacy, or completeness of any information and are not responsible for any errors, omissions, or for the results obtained from the use of such information. Due to the complexity of Customs Regulations, valuations are based on information currently available and should not be considered binding, we recommend obtaining National Customs Rulings in areas of uncertainty.
How GHY Can Help
GHY helps importers ensure every customs invoice is accurate, complete, and audit-ready. Our Global Trade Services team specializes in navigating complex compliance requirements—whether you’re managing changes to de minimis thresholds, Section 232 tariffs, or updated documentation standards enforced by CBP.
We offer targeted compliance audits, HTS classification reviews, and valuation consulting to uncover gaps and prevent costly errors. GHY also supports clients with origin determination, PGA reporting, and recordkeeping strategies aligned with the latest regulatory shifts.
With GHY as your compliance partner, you can reduce risk, avoid penalties, and maintain seamless customs clearance across all your shipments.
Contact Us Today! Booking a Meeting, email consult@ghy.com, or call +1 (800) 667-0771.
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