Skip to content
HTSLookup

Section 232 tariffs on patented pharmaceuticals and pharmaceutical ingredients

Patented-medicine tariff (Section 232)

In effectSince Jul 31, 2026

What it is

Patented drugs and their active ingredients and key starting materials, in the statistical lines listed in note 40(c), pay a total of 100% (the Section 232 duty plus the base rate). Products of the EU, Japan, South Korea, Switzerland and Liechtenstein pay 15% in total, and products of the UK pay nothing extra: Commerce cut the UK rate from 10% to zero from the start (91 FR 49406). It started Jul 31, 2026 for the companies listed in Annex III of the proclamation and Sep 29, 2026 for everyone else. Generic drugs, U.S.-origin products, articles that are neither patented nor generic, and goods solely for clinical trials, research or other non-commercial use don't pay it; neither do orphan drugs and the other listed specialty products from the jurisdictions Commerce listed or approved for an urgent health need. Companies with an approved onshoring plan pay 20% instead (9903.04.64; rising to 100% on Apr 2, 2030), and nothing until Jan 20, 2029 if they also have a most-favored-nation pricing agreement.

Legal authority: Section 232 of the Trade Expansion Act of 1962, as amended (19 U.S.C. 1862): Proclamation 11020 of Apr 2, 2026, with the rate changes and definitions Commerce published under it. Section 232 of the Trade Expansion Act of 1962 lets the President adjust imports of goods that the Commerce Department finds threaten to impair national security, including by adding duties.

It reaches 149 listed tariff codes or code groups (a listed heading or subheading covers every code under it).

Check a product

Rates

"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.

  • 100% in place of the regular dutySince Jul 31, 2026
    Only for goods that match: patented pharmaceutical articles provided for in subdivision (c) of this note
    Origin
    Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, Zimbabwe
    Products
    Products listed in U.S. note 40(c) to chapter 99, subchapter III (149 codes listed)
    Heading
    9903.04.60
  • 15% in place of the regular dutySince Jul 31, 2026
    Only for goods that match: patented pharmaceutical articles that are the product of Japan, of a member country of the European Union, of South Korea, of Switzerland, or of Liechtenstein that would otherwise be subject to the additional duties imposed under heading 9903.04.60
    Origin
    European Union, Japan, Liechtenstein, South Korea, Switzerland
    Products
    Products listed in U.S. note 40(c) to chapter 99, subchapter III (149 codes listed)
    Heading
    9903.04.62
  • +0%Since Jul 31, 2026
    Only for goods that match: patented pharmaceutical articles that are the product of the United Kingdom that would otherwise be subject to the additional duties imposed under heading 9903.04.60
    Origin
    United Kingdom
    Products
    Products listed in U.S. note 40(c) to chapter 99, subchapter III (149 codes listed)
    Heading
    9903.04.63

How it combines with other duties

The Section 232 duty plus the base (column 1) rate equals 100%, or 15% for the EU, Japan, South Korea, Switzerland and Liechtenstein; where the base rate is higher, only the base rate applies (Proclamation 11020, clause 7; note 40(d), (f); CBP: 'combined column one and Section 232 duty rate'). The UK's 0% and the onshoring plan's 20% are on top of the base rate (CSMS 70054007). Where one product qualifies for more than one rate under the proclamation, the lowest applies (clause 8; CSMS 70054007), so the 20% is offered only where 9903.04.60's 100% would otherwise apply. Trade-agreement goods pay it on top of the special rate, chapter 98 goods keep their provision's terms, and no other chapter 99 heading can lower it (note 40(b); CSMS 70054007). United States-origin products aren't subject to it (clause 11; 9903.04.68). The forced-labor Section 301 tariff, Brazil's Section 301 duty under 9903.05.01 and Canada's duty under 9903.03.13 don't apply to patented pharmaceuticals under 9903.04.60 to 9903.04.66 (notes 52(f)(8), 50(a)(vi)(8) and 51(c)(8)). Column 2 countries (Belarus, Cuba, North Korea, Russia) are left out: the schedule prints only the column 2 rate in 9903.04.60's column 2. Drawback is available, and goods admitted to a foreign trade zone must be in privileged foreign status (clauses 10 and 13; CSMS 70054007). Antidumping and countervailing duties still apply.

Exemptions

Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.

Exempt when claimed under a trade agreement (4)

  • Patented drugs imported before Sep 29, 2026 for companies identified by the Secretary, which CBP describes as companies not listed in Annex III (note 40(e); CSMS 69395344)Codes listed in U.S. note 40(c) to chapter 99, subchapter IIILegal text: patented pharmaceutical articles imported for companies identified by the Secretary and imported before 12:01 am eastern time on September 29, 20269903.04.61 · Until Sep 28, 2026
  • Companies with an onshoring plan approved by the Secretary of Commerce pay 20% instead (note 40(h)(i))Origin: Afghanistan, Åland Islands, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Australia, Azerbaijan, Bahamas, Bahrain, Bangladesh, Barbados, Belize, Benin, Bermuda, Bhutan, Bolivia, Bosnia and Herzegovina, Botswana, Brazil, British Indian Ocean Territory, British Virgin Islands, Brunei, Burkina Faso, Burma (Myanmar), Burundi, Cambodia, Cameroon, Canada, Cape Verde, Caribbean Netherlands, Cayman Islands, Central African Republic, Chad, Chile, China, Christmas Island, Cocos (Keeling) Islands, Colombia, Comoros, Cook Islands, Costa Rica, Côte d'Ivoire, Curaçao, Democratic Republic of the Congo, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Falkland Islands, Faroe Islands, Fiji, French Guiana, French Polynesia, French Southern Territories, Gabon, Gambia, Georgia, Ghana, Gibraltar, Greenland, Grenada, Guadeloupe, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Holy See (Vatican City), Honduras, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Isle of Man, Israel, Jamaica, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kosovo, Kuwait, Kyrgyzstan, Laos, Lebanon, Lesotho, Liberia, Libya, Macau, Madagascar, Malawi, Malaysia, Maldives, Mali, Marshall Islands, Martinique, Mauritania, Mauritius, Mayotte, Mexico, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, New Caledonia, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norfolk Island, North Macedonia, Northern Mariana Islands, Norway, Oman, Pakistan, Palau, Palestinian Territories, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Pitcairn Islands, Qatar, Republic of the Congo, Réunion, Rwanda, Saint Barthélemy, Saint Helena, Saint Kitts and Nevis, Saint Lucia, Saint Martin, Saint Pierre and Miquelon, Saint Vincent and Grenadines, Samoa, San Marino, São Tomé and Príncipe, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Sint Maarten, Solomon Islands, Somalia, South Africa, South Sudan, Sri Lanka, Sudan, Suriname, Svalbard and Jan Mayen, Syria, Taiwan, Tajikistan, Tanzania, Thailand, Timor-Leste, Togo, Tokelau, Tonga, Trinidad and Tobago, Tunisia, Türkiye, Turkmenistan, Turks and Caicos Islands, Tuvalu, U.S. Virgin Islands, Uganda, Ukraine, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Venezuela, Vietnam, Wallis and Futuna, Western Sahara, Yemen, Zambia, ZimbabweCodes listed in U.S. note 40(c) to chapter 99, subchapter IIILegal text: patented pharmaceutical articles imported for companies subject to an onshoring plan approved by the Secretary of Commerce in accordance with a process to be established in a Federal Register noticePays +20% instead9903.04.64 · Until Apr 1, 2030
  • Companies with an approved onshoring plan and a most-favored-nation pricing agreement with HHS (note 40(h)(ii))Codes listed in U.S. note 40(c) to chapter 99, subchapter IIILegal text: patented pharmaceutical articles that meet the requirements of subdivision (h)(i) of this note and are imported for companies that have entered into a Most-Favored-Nation pharmaceutical pricing agreement with the Secretary of Health and Human Services9903.04.65 · Until Jan 19, 2029
  • Orphan drugs, nuclear medicines and the other specialty products named in note 40(h)(iii), when Commerce approves the company's request as meeting an urgent U.S. health needCodes listed in U.S. note 40(c) to chapter 99, subchapter IIILegal text: drugs and associated ingredients for all approved indications that are designated as orphan pursuant to the Orphan Drug Act, 21 U.S.C. 360aa et seq. and its implementing regulations; nuclear medicines; plasma-derived therapies; fertility treatments; cell and gene therapies; antibody drug conjugates; medical countermeasures related to chemical, biological, radiological and nuclear threats; or other specialty pharmaceutical products identified by the Secretary of Commerce or pharmaceutical products for animal health imported from a jurisdiction that has a current or forthcoming trade and security framework or that meet an urgent U.S. health need9903.04.66 · Since Sep 23, 2026

Exempt when the goods match a description (2)

  • Orphan drugs, nuclear medicines and the other specialty products named in note 40(h)(iii), from a jurisdiction Commerce listed on Sep 23, 2026Origin: Argentina, Bangladesh, Cambodia, Ecuador, El Salvador, European Union, Guatemala, India, Indonesia, Japan, Jordan, Liechtenstein, Malaysia, North Macedonia, South Korea, Switzerland, Taiwan, Thailand, United Kingdom, VietnamCodes listed in U.S. note 40(c) to chapter 99, subchapter IIILegal text: drugs and associated ingredients for all approved indications that are designated as orphan pursuant to the Orphan Drug Act, 21 U.S.C. 360aa et seq. and its implementing regulations; nuclear medicines; plasma-derived therapies; fertility treatments; cell and gene therapies; antibody drug conjugates; medical countermeasures related to chemical, biological, radiological and nuclear threats; or other specialty pharmaceutical products identified by the Secretary of Commerce or pharmaceutical products for animal health imported from a jurisdiction that has a current or forthcoming trade and security framework or that meet an urgent U.S. health need9903.04.66 · Since Sep 23, 2026
  • Pharmaceutical products described in heading 9903.04.68 (United States-origin; Proclamation 11020, clause 11; CSMS 70054007)Codes listed in U.S. note 40(c) to chapter 99, subchapter IIILegal text: Pharmaceutical products with an active pharmaceutical ingredient packaged in dosage form that is a product of the United States9903.04.68

Exempt for certain uses (1)

  • Solely for clinical trials, research and development, or other non-commercial useCodes listed in U.S. note 40(c) to chapter 99, subchapter IIILegal text: Pharmaceutical articles and associated ingredients provided for in subdivision (c) of U.S. note 40 to this subchapter that are solely for use in clinical trials, research and development, or other non-commercial applications9903.04.70 · Since Sep 29, 2026

What changed

Sources

  1. Proclamation 11020 of Apr 2, 2026, Adjusting Imports of Pharmaceuticals and Pharmaceutical Ingredients Into the United States, 91 FR 18183, Apr 9, 2026
  2. Commerce (BIS), Procedures To Apply for Company-Specific Onshoring Agreements To Obtain Tariff Adjustments for Pharmaceuticals and Pharmaceutical Ingredients Under Proclamation 11020, 91 FR 26989, May 13, 2026
  3. Commerce (BIS), Notice of Reduction of Tariffs on Patented Pharmaceuticals and Pharmaceutical Ingredients for Products of the United Kingdom Implemented by Presidential Proclamation 11020, 91 FR 49406, Aug 4, 2026
  4. Commerce (BIS), Guidance and Procedures for Implementing Tariff Adjustments for Specialty Pharmaceuticals and Associated Pharmaceutical Ingredients and Technical Corrections to the Harmonized Tariff Schedule of the United States for Duties Imposed Under Proclamation 11020, 91 FR 60360, Sep 23, 2026
  5. CBP CSMS # 70054007, UPDATED GUIDANCE: Section 232 Duties on Imports of Pharmaceutical Articles and Ingredients, Sep 28, 2026
  6. CBP, attachment to CSMS # 70054007: Section 232 PharmaHTSlist FINAL.docx (one list of 149 chapter 29 and 30 provisions, the same as note 40(c)), Sep 28, 2026
  7. CBP CSMS # 69395344, GUIDANCE: Section 232 Duties on Imports of Patented Pharmaceutical Articles and Ingredients, Jul 30, 2026
  8. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 40
  9. HTS 2026 Revision 20, headings 9903.04.60 to 9903.04.70
  10. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 50 (Brazil), subdivision (a)(vi)
  11. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 51 (Canada), subdivision (c)

Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.

All Section 232 tariffs