# 19 C.F.R. § 182.94 (2026): Steel purchasing and aluminum purchasing requirements > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_94 ## Section - **Citation:** 19 C.F.R. § 182.94 (2026) - **Heading:** Steel purchasing and aluminum purchasing requirements - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 19 CFR: Customs Duties / Chapter I: U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY › DEPARTMENT OF THE TREASURY / Part 182: UNITED STATES-MEXICO-CANADA AGREEMENT / Subpart I: Automotive Goods / § 182.94: § 182.94 Steel purchasing and aluminum purchasing requirements. ## Text (a) General. A covered vehicle is eligible for USMCA preferential tariff treatment only if the producer of the covered vehicle meets both the steel purchasing and the aluminum purchasing requirements, as set forth in General Note 11(k)(v), HTSUS, and section 17 of Appendix A to this part or, if the producer is subject to alternative staging regime, General Note 11(k)(viii), HTSUS, and section 19 of Appendix A of this part. (b) Steel and aluminum purchasing calculations. For the purpose of determining whether the producer of a covered vehicle has met the steel or aluminum purchasing requirement, the producer must calculate the steel and aluminum requirements pursuant to General Note 11(k)(v), HTSUS, and section 17 of Appendix A to this part. The producer may calculate the value of the steel and aluminum purchases using a method in section 17(6) of Appendix A to this part and may calculate the purchases of steel or aluminum on the basis of the categories set forth in in section 17(9) of Appendix A to this part. (c) Calculation periods. The producer of a covered vehicle may calculate the purchases of steel or aluminum over the calculation periods set forth in either this paragraph or paragraph (d) of this section. The following calculation periods are provided for in section 17(7) of Appendix A to this part, and include: (1) The previous fiscal year of the producer; (2) The previous calendar year; (3) The quarter or month to date in which the vehicle is exported; (4) The producer's fiscal year to date in which the vehicle is exported; or (5) The calendar year to date in which the vehicle is exported. ction. The following calculation periods are provided for in section 17(7) of Appendix A to this part, and include: (1) The previous fiscal year of the producer; (2) The previous calendar year; (3) The quarter or month to date in which the vehicle is exported; (4) The producer's fiscal year to date in which the vehicle is exported; or (5) The calendar year to date in which the vehicle is exported. (d) Additional calculation periods. If the fiscal year of a producer begins after July 1, 2020, but before July 1, 2021, the producer of a covered vehicle may calculate the purchases of steel and aluminum over the period beginning on July 1, 2020 and ending at the end of the following fiscal year, as provided for in sections 16(4) and 16(5) of Appendix A to this part. (1) Additional calculation periods applicable to all covered vehicles. For the period from July 1, 2020 to June 30, 2023, the producer of a covered vehicle may calculate the purchases of steel and aluminum over the following periods: (i) July 1, 2020 to June 30, 2021; (ii) July 1, 2021 to June 30, 2022; (iii) July 1, 2022 to June 30, 2023; and (iv) July 1, 2023 to the end of the producer's fiscal year. (2) Additional calculation periods for heavy trucks. In addition to the calculation periods set forth in paragraph (d)(1) of this section, the producer of a heavy truck may calculate the purchases of steel and aluminum for a heavy truck over the additional following periods: (i) July 1, 2023 to June 30, 2024; (ii) July 1, 2024 to June 30, 2025; (iii) July 1, 2025 to June 30, 2026; (iv) July 1, 2026 to June 30, 2027; and (v) July 1, 2027 to the end of the producer's fiscal year. (3) Calculation periods. When calculating the purchases of steel and aluminum over the additional calculation periods set forth in this paragraph, the producer may calculate: following periods: (i) July 1, 2023 to June 30, 2024; (ii) July 1, 2024 to June 30, 2025; (iii) July 1, 2025 to June 30, 2026; (iv) July 1, 2026 to June 30, 2027; and (v) July 1, 2027 to the end of the producer's fiscal year. (3) Calculation periods. When calculating the purchases of steel and aluminum over the additional calculation periods set forth in this paragraph, the producer may calculate: (i) beginning on July 1 of the previous year and ending on June 30 of the current year, except for the additional calculation periods set forth in paragraph (d)(1)(iv) or (d)(2)(v) of this section when the period ends at the end of the producer's fiscal year; or (ii) beginning on July 1 of the current year and ending on June 30 of the following year, except for the additional calculation periods in paragraph (d)(1)(iv) or (d)(2)(v) of this section when the period ends at the end of the producer's fiscal year. (e) Calculation periods may differ. The producer of a covered vehicle may choose different calculation periods for its steel purchasing calculation and aluminum purchasing calculation. [CBP Dec. 24-18, 90 FR 6492, Jan. 17, 2025] ## Nearby sections - [19 C.F.R. § 182.91 (2026) § 182.91 Applicability.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_91.md) - [19 C.F.R. § 182.92 (2026) § 182.92 Claim for preferential tariff treatment for covered vehicles.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_92.md) - [19 C.F.R. § 182.93 (2026) § 182.93 Labor value content (LVC) requirement.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_93.md) - [19 C.F.R. § 182.94 (2026) § 182.94 Steel purchasing and aluminum purchasing requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_94.md) - [19 C.F.R. § 182.95 (2026) § 182.95 Labor value content (LVC) certification.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_95.md) - [19 C.F.R. § 182.96 (2026) § 182.96 Steel purchasing certification.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_96.md) - [19 C.F.R. § 182.97 (2026) § 182.97 Aluminum purchasing certification.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_97.md) - [19 C.F.R. § 182.98 (2026) § 182.98 Appeal of the determination that LVC, steel purchasing, or aluminum purchasing certification is not properly filed.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_98.md) - [19 C.F.R. § 182.100 (2026) § 182.100 Motor vehicle averaging elections.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_100.md) - [19 C.F.R. § 182.101 (2026) § 182.101 Averaging for other automotive goods.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_101.md) - [19 C.F.R. § 182.102 (2026) § 182.102 Required year-end reconciliation to actual costs when estimated costs or purchases used.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_102.md) - [19 C.F.R. § 182.103 (2026) § 182.103 Producer and exporter recordkeeping responsibilities for records relating to LVC, steel purchasing, and aluminum purchasing requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_103.md) - [19 C.F.R. § 182.104 (2026) § 182.104 Importer's responsibility to maintain records relating to LVC, steel purchasing, and aluminum purchasing requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_104.md) - [19 C.F.R. § 182.105 (2026) § 182.105 Verification of automotive goods.](https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_105.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T19_P182_S182_94. 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