CBP IEEPA Tariff Fact Sheet
U.S. Customs and Border Protection (CBP) has released a fact sheet outlining the levels of some of the IEEPA tariffs currently in effect—you can view it here. As noted in the document, this is not an exhaustive list, and exemptions and details of each tariff action are not fully covered; however, it is a useful reference sheet.
2026 Periodic Monthly Statement Dates
Periodic Monthly Statement (PNS) simplifies processing duties and fees for importers. This feature streamlines accounting and report processing while providing the ability to make periodic payments on an interest-free monthly basis. PMS account holders can pay for shipments entered or released during the previous calendar month by the 15th business day of the following month. CBP collects more than 85 percent of all duties and fees on eligible entry summaries via Periodic Monthly Statements.
The Preliminary and Final dates for the Periodic Monthly Statement for 2026 in CSMS #67236626 dated 17 December 2025 are as follows:
Each day, a Periodic Daily Statement (PDS) is generated for customs declarations released within the previous eight days. Alba will authorize each statement daily. On the 11th working day of the following month, the Preliminary Periodic Monthly Statement (PMS) is generated. The PMS itemizes the statement numbers and amounts scheduled for payment that were generated via PDS.
On the 15th working day of the month, CBP initiates collection. The funds are transferred via automatic debit from the importer’s designated bank account to CBP. A separate debit will occur for each Periodic Daily Statement indicated on the PMS.
CBP will issue a Final Periodic Monthly Statement confirming the statement numbers and amounts paid on the 15th working day of the month. The Final Periodic Monthly Statement should match the info on the Preliminary Periodic Monthly Statement.
If you would like more information on this program, simply contact us.
Alba Support
Throughout 2025, Alba shared regular updates on trade news and tariffs. We maintain a library of that information on our website here. We also hosted many webinars on topics we thought you would find useful, providing commentary, opinion, and guidance to help you navigate a very challenging year. Links to some of those sessions are available here.
We look forward to continuing to provide you with guidance and support in 2026 and beyond. Our Brokerage, Transportation, and Trade Advisory Services teams are always standing by to assist you when you need it. For instance, Alba offers guidance and support on:
- HTS & Compliance Checks: We can validate your current product classifications to help ensure you can benefit from this extension across as much of your product portfolio as possible
- Post Summary Corrections: If we identify misclassifications where you should have been benefiting, we can investigate and file PSCs as appropriate
- Forward Policy Monitoring: We will continue to monitor trade and regulatory updates and provide additional alerts so you can stay ahead of shifts
- And much more
If we can assist you in any way, please contact us at TradeServicesRequests@albawheelsup.com and we can discuss your specific circumstances.
