New Section 232 tariffs on unmanned aircraft systems and components took effect September 3, 2026, and U.S. Customs and Border Protection has now issued the entry instructions importers and customs brokers must follow.
The guidance implements Presidential Proclamation 11055 and requires importers of merchandise covered by specified Chapter 85 and Chapter 88 classifications to report the appropriate Chapter 99 heading. The additional duty can range from 10% to 100%, depending on the product and whether an authorized special provision applies.
The most important operational development is not only the arrival of the new duties. CBP has also directed importers not to claim several reduced-rate provisions until additional government guidance is issued.
Which Rates Took Effect September 3?
HTSUS 9903.08.21 imposes a 100% additional duty on specified covered merchandise, including certain unmanned aircraft, docking stations and parts, designated components for larger UAS, and UAS equipped with thermal imaging.
HTSUS 9903.08.22 imposes a 25% additional duty on specified unmanned aircraft without thermal imaging. Beginning February 9, 2027, that provision also expands to specified additional UAS components.
HTSUS 9903.08.20 provides a zero percent additional rate for merchandise classified in an enumerated tariff provision but not intended for use in or with a covered UAS product. Because several tariff classifications can describe goods used in many industries, importers must document the intended use rather than assume every article under a listed classification is subject to the drone tariff.
Reduced Allied-Country Rates Are Not Yet Available for Filing
The tariff schedule establishes a 10% rate for qualifying products of the United Kingdom and a combined 15% Column 1 and Section 232 rate for qualifying products of the European Union, Japan, Liechtenstein, South Korea, Switzerland and Taiwan.
However, CBP’s September 2 instructions expressly state that importers must not report duties under HTSUS 9903.08.23 or 9903.08.24 until further guidance is provided. Importers should therefore not claim the reduced treatment merely because a shipment originates in one of the listed economies.
The proclamation requires an importer certification process, and operational instructions are still needed. Importers should continue monitoring CBP and Commerce guidance before using these headings.
Onshoring Provisions Also Require Careful Review
HTSUS 9903.08.25 provides temporary zero-rate treatment for qualifying imports connected to an onshoring plan approved by the Department of Homeland Security or Department of War. The provision expires February 9, 2027.
HTSUS 9903.08.26 provides zero-rate treatment for merchandise imported under a Commerce-approved onshoring plan. CBP has instructed the trade not to use this heading until further guidance is issued and Commerce establishes its approval process.
Certain products and components associated with companies appearing on specified Blue UAS or FCC approval lists may also receive a delayed effective date under the proclamation. Importers should confirm that their particular company and product have been identified through official agency guidance before relying on that treatment.
Other Entry Rules Remain Important
CBP’s guidance confirms that the Section 232 duties apply in addition to applicable antidumping, countervailing and other duties and charges. Preferential tariff treatment under a free trade agreement does not remove the Section 232 duty.
The guidance also addresses:
- Chapter 98: Covered goods may use an applicable Chapter 98 provision subject to its terms, but another Chapter 99 provision generally cannot be used simply to obtain a lower rate.
- Manufacturing drawback: Availability is limited to merchandise meeting specified conditions involving trade-agreement partners, content and AD/CVD status.
- Foreign-trade zones: Covered products admitted on or after the effective date generally must enter an FTZ in privileged foreign status unless eligible for domestic status.
What Drone Importers Should Do Now
Importers should:
- Identify every affected Chapter 85 and Chapter 88 classification in their product catalog.
- Separate complete UAS, docking stations, thermal-imaging products and components.
- Document maximum takeoff weight, intended use, thermal-imaging capability and country of origin.
- Verify the applicable Chapter 99 sequence with their customs broker.
- Avoid using headings that CBP has placed on hold pending further guidance.
- Recalculate landed cost and review pricing and supplier contracts.
- Monitor the government certification and onshoring procedures still under development.
Contact the Alba team for assistance reviewing product coverage, Chapter 99 reporting and potential tariff exposure under the new UAS measures.
Subscribe to the ASK Alba™ Trade Brief for timely updates on Section 232 tariffs and other developments affecting U.S. importers.
References:
Presidential Proclamation 11055, Adjusting Imports of Unmanned Aircraft Systems and Unmanned Aircraft Systems Components Into the United States (August 13, 2026) — https://www.whitehouse.gov/presidential-actions/2026/08/adjusting-imports-of-unmanned-aircraft-systems-and-unmanned-aircraft-systems-components-into-the-united-states/Federal Register, 91 FR 53699 (August 19, 2026) — https://www.govinfo.gov/content/pkg/FR-2026-08-19/pdf/2026-16979.pdfCBP CSMS #69738151, Guidance: Section 232 Duties on Imports of Unmanned Aircraft Systems and Unmanned Aircraft Systems Components — https://content.govdelivery.com/bulletins/gd/USDHSCBP-4281ea7?wgt_ref=USDHSCBP_WIDGET_2
