US Section 232 Duties on Patented Pharmaceuticals Apply to Most Companies from 29 September 2026

Catch-up: the Federal Register notice is dated 23 September 2026. The wider duties took effect on 29 September 2026.

What changed

Under Proclamation 11020 of 2 April 2026, the US imposed a 100% ad valorem tariff on certain patented pharmaceuticals and their ingredients. It applied from 31 July 2026 to companies listed in Annex III and from 29 September 2026 to all other companies. The Commerce Department's notice of 23 September 2026 (91 FR 60360) states: "At this time, Section 232 Pharmaceutical Tariffs do not apply to generic pharmaceutical products and associated ingredients."

Rates in CBP's guidance

CBP's updated guidance (CSMS # 70054007) lists the Chapter 99 headings. Patented products get 100% under 9903.04.60. Products of Japan, EU member states, South Korea, Switzerland and Liechtenstein get 15% (9903.04.62), UK products 0% (9903.04.63), and products under a qualifying onshoring plan 20% (9903.04.64). Generics (9903.04.67) and goods solely for clinical trials or R&D (9903.04.70) are at 0%. Where more than one rate applies, the lowest applies.

Specialty products

The notice defines orphan drugs, nuclear medicines, plasma-derived and fertility drugs, cell and gene therapies, antibody drug conjugates, CBRN countermeasures and animal health products. These can get a zero rate if they come from a listed jurisdiction, which includes India, the EU, Japan and the UK, or if Commerce approves them as meeting an urgent US health need.

What importers should do

• Check each entry's HTSUS code against U.S. note 40 and the CBP attachment.
• Confirm the patent, origin and company status before choosing a heading.
• For urgent-need approvals, email pharma232@bis.doc.gov with the details the notice lists.

Source: US Department of Commerce (BIS), Federal Register notice 2026-19498, 91 FR 60360, 23 Sep 2026; US Customs and Border Protection, CSMS # 70054007.