“There will be a tax on our soon to be strong border of 35% for these companies wanting to sell their product, cars, A.C. units, etc., back across the border.”
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The specific pledge - a 35 percent border tax on products that companies moving production abroad sell back into the United States - was never enacted in either term. First-term tariffs (Section 301 duties on Chinese goods, Section 232 duties on steel and aluminum) topped out at 25 percent and were not targeted at offshoring companies. In his second term Trump imposed a 25 percent Section 232 tariff on imported automobiles (effective April 3, 2025) and a 10 percent across-the-board Section 122 import surcharge (effective February 24, 2026), taxing the kinds of products he named but at rates below, and on bases different from, the promised 35 percent company-focused border tax.
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