GAO finds Flaws in 232 Tariff Exclusions

Posted 7/21/23

Despite tariffs on imported steel and aluminum products under Section 232, companies can apply to Commerce to be excluded from paying these tariffs. Commerce then tells Customs and Border Protection how to administer approved exclusions.

Companies didn't use the majority of the exclusions, and CBP generally administered them as instructed. However, weaknesses in CBP's process allowed some exclusions to be used incorrectly. This resulted in $32 million in unpaid duties, as of November 2021.

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