Skip to content
Tariffi
Legislation

What is Section 232?

Trade Expansion Act provision authorizing tariffs on imports that threaten national security, notably applied to steel and aluminum. In the context of U.S. customs and tariff recovery, understanding section 232 is essential for navigating the CAPE refund process and ensuring accurate duty assessment.

Definition

Section 232 of the Trade Expansion Act of 1962 authorizes the President to impose tariffs or quotas on imports that threaten to impair national security. The Department of Commerce conducts the investigation and the President makes the final decision. Section 232 tariffs were imposed on steel (25%) and aluminum (10%) imports from most countries beginning in March 2018. The national security justification is broad — it has been interpreted to include economic security and the viability of domestic production capacity needed for defense purposes.

How Section 232 Relates to Tariff Refunds

Section 232 tariffs on steel and aluminum are separate from IEEPA and Section 301 tariffs. CAPE does not cover Section 232 overpayments. However, some goods may be subject to both Section 232 and Section 301 tariffs, in which case only the Section 301 portion is CAPE-eligible.

Example

An importer brings in steel products from South Korea. The products face a 25% Section 232 tariff (national security). They are not subject to Section 301 (which primarily targets China). The 232 tariff is not recoverable through CAPE.

Frequently Asked Questions

Are Section 232 tariffs refundable through CAPE?
No. CAPE covers IEEPA and Section 301 tariff overpayments only. Section 232 tariffs have their own exclusion request process through the Commerce Department.
Can I get an exclusion from Section 232 tariffs?
Yes. The Department of Commerce accepts product-specific exclusion requests. If granted, the exclusion applies retroactively to the date of application.

Related Terms

Section 201Trade Act safeguard provision allowing temporary tariffs on imports causing serious injury to domestic industry.Section 301Trade Act provision authorizing tariffs in response to unfair foreign trade practices, notably applied to Chinese imports.IEEPAInternational Emergency Economic Powers Act — federal law authorizing the President to impose emergency tariffs and economic sanctions.TariffA tax imposed on imported goods, used to protect domestic industries, raise revenue, or enforce trade policy.DutyA tax imposed by the government on imported goods, based on the HTS classification and country of origin.

Legal References

  • 19 U.S.C. § 1862 — National Security Import Restrictions
  • Trade Expansion Act of 1962 § 232

Ready to recover your tariff overpayments?

Upload your ES-003 and see how much you could recover — no advance fees, no commitment.

Start your claim

Questions? support@tariffi.io