April 2026 Section 232 Proclamation: UK Gets 25% Steel & Aluminum Rate, Plus What Importers Need to Know
# April 2026 Section 232 Proclamation: UK Gets 25% Steel & Aluminum Rate, Plus What Importers Need to Know
On April 2, 2026, President Trump signed a new proclamation overhauling the Section 232 tariff structure for steel, aluminum, and copper products. The changes take effect at 12:01 AM ET on April 6, 2026, and introduce a tiered duty framework that replaces the flat-rate approach that had been in place since June 2025.
Here is what changed, who benefits, and how to recalculate your landed costs.
What Changed
The proclamation reorganizes Section 232 metal products into three annexes, each with a different duty rate:
Annex I-A — Primary steel, aluminum, and copper articles. These remain at 50% ad valorem on the full entered value for most countries. This is the same rate that has been in effect since June 2025 for pure metal articles like hot-rolled coils, aluminum sheet, and copper cathode.
Annex I-A — United Kingdom exception. UK-origin steel and aluminum articles that were smelted and cast in the United Kingdom now receive a preferential rate of 25% ad valorem under the terms of the U.S.-UK Economic Prosperity Deal. This is a significant advantage for importers sourcing British steel and aluminum — a 25 percentage-point reduction compared to every other origin.
Annex I-B — Derivative metal articles. Products substantially made of steel, aluminum, or copper (but not primary metal articles) are now assessed at 25% on the full entered value. Previously, derivative articles were assessed at 25% on only the metal content portion of the product's value. This change raises the effective duty on many derivative articles.
Annex III — Metal-intensive industrial and electrical grid equipment. Certain categories of metal-heavy industrial equipment receive a transitional reduced rate through December 31, 2027, after which they move to the Annex I-B rate of 25%.
Products with 15% or less metal content by value remain exempt from Section 232 duties entirely.
Who Benefits
The clearest winner is the United Kingdom. A US importer bringing in $100,000 of UK-smelted hot-rolled steel coils will now pay $25,000 in Section 232 duties instead of $50,000 — a savings of $25,000 per shipment. The UK rate has technically been 25% since the Economic Prosperity Deal was signed, but the April 2 proclamation formally codifies this preferential treatment within the restructured annex system.
Worked Example: UK Steel vs. German Steel
Consider a $200,000 shipment of cold-rolled steel sheet (HTS 7209):
From Germany (EU):** - Base MFN duty: 0% - Section 232: 50% = $100,000 - Section 122: Exempt (Section 232 articles are exempt from Section 122) - **Total duty: $100,000 (50% effective rate)
From United Kingdom:** - Base MFN duty: 0% - Section 232: 25% = $50,000 - Section 122: Exempt (Section 232 articles are exempt from Section 122) - **Total duty: $50,000 (25% effective rate)
The UK origin saves $50,000 on this single shipment. For a metals distributor processing multiple containers per month, the annual savings could exceed $500,000.
What About Section 122?
The Section 122 universal tariff remains at 10% ad valorem, effective through July 24, 2026. Although the President announced an intent to raise this to 15% in late February, no formal proclamation implementing the increase has been issued as of April 4, 2026. The operative rate remains 10%.
Importantly, articles subject to Section 232 tariffs are exempt from Section 122. This means steel, aluminum, and copper products do not face the additional 10% — they are assessed only at their Section 232 rate.
What Importers Should Do Now
Review your supply chain for UK sourcing opportunities. If you import steel or aluminum, UK-origin product now carries half the Section 232 duty of any other origin except USMCA partners (who face the full 50%).
Recalculate derivative article costs. The shift from 25%-on-metal-content to 25%-on-full-value for Annex I-B products may significantly increase your duty exposure on items like steel-framed furniture, aluminum housings, and copper wiring assemblies.
Check your HTS classifications. The annex assignments depend on your product's HTS classification. Confirm that your entries are classified under the correct annex.
Model the Section 122 expiry. With the 10% universal tariff set to expire July 24, 2026, non-metal importers should plan for two scenarios: extension at the current rate, or expiration and a 10% cost reduction.
Use our Duty & Tariff Calculator to estimate your updated landed cost under the new Section 232 structure, including the UK preferential rate and current Section 122 rate.
Frequently Asked Questions
Common questions about april 2026 section 232 proclamation
What is the Section 232 tariff rate for UK steel in 2026?
As of April 6, 2026, UK-origin steel and aluminum articles smelted and cast in the United Kingdom face a 25% Section 232 tariff, compared to 50% for all other countries. This preferential rate is part of the U.S.-UK Economic Prosperity Deal.
What changed in the April 2, 2026 Section 232 proclamation?
The proclamation restructured Section 232 duties into three tiers: Annex I-A (primary metals at 50%, UK at 25%), Annex I-B (derivative articles at 25% on full value), and Annex III (industrial equipment at transitional rates through 2027). The key change for derivative articles is that the 25% now applies to the full entered value, not just the metal content.
Is the Section 122 tariff rate 10% or 15%?
The operative Section 122 rate is 10% ad valorem. Although President Trump announced an intent to raise it to 15% in February 2026, no formal proclamation implementing the increase has been issued. The rate remains 10% through the July 24, 2026 expiration date.
Are Section 232 products also subject to Section 122?
No. Per the February 24, 2026 proclamation, articles subject to Section 232 tariffs (steel, aluminum, and copper products) are exempt from the Section 122 universal tariff. They are assessed only at their Section 232 rate.
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