U.S. Department of Commerce Launches Specific Tariff Exemption Process for Commercial Vehicle Imports

       On February 2, 2026, the U.S. Department of Commerce issued an official announcement, launching a tariff exemption procedure for specific imported vehicles. This process allows importers to apply for partial or full exemptions from previously imposed "Section 232" tariffs by demonstrating the "U.S. content" of their products. For Section 232 tariffs already in effect, the Commerce Department has opened a conditional exemption application window for certain trucks, buses, and their components.

   Scope and Conditions   

This exemption is not universal but centers on a core concept: "U.S. content." Simply put, it refers to "U.S. production and U.S. production-related activities that directly support the manufacturing of imported vehicles." Importers must submit documentation proving that their imported products contain a certain proportion of U.S.-manufactured components or value-added activities conducted within the United States.

⚠️ The exemption process has specific scope and eligibility restrictions:

• Applicable Products: Medium and heavy-duty trucks, buses, and their components. These products have been subject to Section 232 tariffs since November 1, 2025 (25% for trucks and components, 10% for buses).

• Primary Beneficiaries: The policy primarily benefits products imported from Mexico or Canada that are assembled in North America, contain U.S. content, and qualify under the United States-Mexico-Canada Agreement (USMCA).

• Key Exclusion: Complete vehicles and components directly exported from China must still pay Section 232 tariffs based on the full product value and are not covered by this exemption process.

  Application Process and Timeline  

⚠️ Launch Date: The exemption application channel officially opened on February 2, 2026, and is now accepting document submissions.

⚠️ Coverage Period: The initial application cycle targets 2026 model year vehicles. Notably, the Commerce Department may allow exemption treatment to be retroactively applied to November 1, 2025 (the date the tariffs took effect).

⚠️ Application Method: Importers must submit detailed supporting documents to the U.S. Department of Commerce in accordance with the announcement requirements to verify the U.S. content of their products, thereby paying tariffs only on the non-U.S./non-USMCA portion of the value.

The launch of this exemption process essentially opens a conditional gateway through the "high wall" of Section 232 tariffs. It aims to protect and incentivize supply chain collaboration within the North American region, enabling qualified enterprises to reduce their tax burden. For importers and exporters in relevant industries, promptly assessing the "U.S. content" of their products and preparing compliant documentation will become crucial for lowering trade costs.