Glossary
Tariff & Trade Terms
Key definitions for understanding U.S. tariff policy and trade compliance.
A
ACE Portal (Automated Commercial Environment)
The ACE Portal is CBP's mandatory system for electronic trade filing, duty payment, and cargo tracking. Required for IEEPA refunds. Learn how to register and use it.
Antidumping Duty (AD)
What is an antidumping duty? Learn how AD works, how it differs from ordinary tariffs, and why it can create major additional duty exposure for importers.
B
Balance of Payments (BOP)
Balance of payments (BOP) measures all economic transactions between a country and the world. It is the key legal concept in the Section 122 tariff challenge.
Bonded Warehouse
A bonded warehouse lets you store imports for up to 5 years without paying duties. Learn how they work and why they matter in the 2026 tariff environment.
C
CAPE Portal (Consolidated Administration and Processing of Entries)
The CAPE Portal is CBP's new ACE module for processing $166B in IEEPA tariff refunds. Learn how it works, the mid-April 2026 launch target, and what importers need to do.
Country of Origin
Country of origin determines tariff rates, trade agreement eligibility, and marking rules. Learn how CBP determines origin and common pitfalls.
Customs Bond
A customs bond guarantees you'll pay import duties to CBP. Required for all commercial imports over $2,500. Learn types, costs, and 2026 tariff impacts.
D
R
S
Section 122 (Trade Act of 1974)
Section 122 of the Trade Act of 1974 authorizes temporary 15% import surcharges for 150 days. Learn how it works and why it matters in 2026.
Section 232 (National Security Tariffs)
Section 232 national security tariffs impose 25% duties on steel and aluminum imports. Learn how they work, current rates, and legal status in 2026.
Section 301 Tariff Exclusion
Section 301 tariff exclusions exempt specific Chinese imports from 7.5-25% duties. 178 product exclusions extended to November 2026. Learn how to claim them.
Section 301 Tariffs
Understanding Section 301 tariffs: how they work, current rates, and impact on U.S. imports.
T
Tariff Engineering
What is tariff engineering? Learn how legal product-design and configuration changes can alter customs classification and reduce duty exposure.
Tariff Rate Quota (TRQ)
Tariff rate quotas (TRQs) apply lower duties within a quota volume and higher duties beyond it. Learn how TRQs work for agricultural imports.
Tariff Stacking
Tariff stacking compounds multiple tariff programs on a single import. Chinese goods in 2026 can face 50%+ combined rates from Section 301, 122, and 232.
Trade Remedy (Antidumping & Countervailing Duties)
Trade remedies (antidumping and countervailing duties) protect U.S. industries from dumping and subsidies. Learn AD/CVD basics and how they stack with tariffs.