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Ref. :EIC 111/3
EIC 111/3/13
8 April 2026
(Updated on 10 April 2026)
Dear Sirs,
The US President on 2 April 2026 signed a proclamation to impose a 100% tariff on patented pharmaceuticals and their ingredients under section 232 of the Trade Expansion Act of 1962.
2.Concurring with the US Secretary of Commerce’s finding that pharmaceuticals and associated pharmaceutical ingredients are being imported into the US in such quantities and under such circumstances as to threaten to impair the national security of the US, on 2 April 2026, the US President signed a proclamation to impose tariffs on patented pharmaceuticals and their ingredients under section 232 of the Trade Expansion Act of 1962. Imports of patented pharmaceuticals and associated pharmaceutical ingredients, as listed in Annex I to this proclamation, shall be subject to a 100% ad valorem duty rate, unless otherwise specified. The tariffs and tariff treatment imposed by this proclamation shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, from 31 July 2026 for the companies listed in Annex III to this proclamation and 29 September 2026 for other companies and shall continue in effect, unless such actions are expressly reduced, modified, or terminated. Generic pharmaceuticals and their associated ingredients shall not be subject to tariffs pursuant to section 232 at this time. This shall be reassessed in one year.
3.On the other hand, if a product is subject to tariffs under this proclamation and Column 1 of the Harmonized Tariff Schedule of the United States (HTSUS) (Column 1 Duty Rate), then the sum of the additional section 232 tariff imposed pursuant to this proclamation and the applicable Column 1 Duty Rate shall be equal to the applicable rate listed in clause (3) of this proclamation, unless the Column 1 Duty Rate is greater than the applicable rate listed in clause (3) of this proclamation, in which case only the Column 1 Duty Rate shall apply. If a product is subject to more than one rate of duty under this proclamation, then the lowest applicable rate shall apply. The US shall determine whether any modifications to the HTSUS or other administrative measures are necessary to effectuate or implement this proclamation or any actions taken pursuant to this proclamation. Any changes shall be published in a notice in the Federal Register (FR). Drawback shall be available with respect to the duties imposed pursuant to this proclamation.
4.For further details, please refer to the presidential proclamation, the White House’s fact sheet and the FR notice:
Presidential proclamation
https://www.whitehouse.gov/presidential-actions/2026/04/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states/
White House’s fact sheet
https://www.whitehouse.gov/fact-sheets/2026/04/fact-sheet-president-donald-j-trump-bolsters-national-security-and-strengthens-u-s-supply-chains-by-imposing-tariffs-on-patented-pharmaceutical-products/
FR notice
https://www.govinfo.gov/content/pkg/FR-2026-04-09/pdf/2026-06956.pdf
5.For enquiries concerning the content of this circular, please contact us at telephone number 2398 5405.
Yours faithfully,
(Miss Kwany KOU)
for Director-General of Trade and Industry
Note: While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same.