Overview Effective July 22, 2026, at 12:01 a.m. EST, the Office of the United States Trade Representative (USTR) is imposing a new 25% additional ad valorem tariff on all imports from Brazil, under Section 301 of the Trade Act of 1974. This applies to goods entered for consumption, or withdrawn from a warehouse for consumption, on or after this date.
Key Tariff Action
- HTSUS Code: Importers must report under heading 9903.05.01 for Brazilian products subject to this 25% additional duty.
- Cumulative Duties: The 25% tariff is in addition to any existing antidumping, countervailing, or other applicable duties, taxes, and fees.
Exemptions Products described under headings 9903.05.02 through 9903.05.09 are exempt from the 25% duty. Key exemptions include:
- In-Transit Goods (9903.05.02): Products loaded and in transit before 12:01 a.m. EST on July 22, 2026, provided they are entered before 12:01 a.m. EST on July 29, 2026.
- Specific Categories:
- Certain religious items and specific food/beverage preparations (e.g., etrogs, acai, coconut water) (9903.05.04).
- Civil aircraft and related parts/simulators (9903.05.05).
- Pharmaceutical applications (9903.05.06).
- Aluminum, steel, vehicles (passenger, light truck, medium/heavy-duty) and their parts, wood products, and semiconductor articles (9903.05.07).
- Donations to relieve human suffering (9903.05.08).
- Informational materials (publications, films, etc.) (9903.05.09).
- Note: Importers must maintain supporting documentation substantiating the intended use for applicable exemptions.
Special Provisions & Compliance
- Chapter 98: The additional duty generally does not apply to goods properly claimed under Chapter 98, with specific exceptions for repaired/altered/assembled goods under subheadings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80 (where the duty applies to the value of the repair/assembly).
- Foreign Trade Zones (FTZ): Any subject Brazilian product admitted into a U.S. FTZ on or after the effective date must be admitted under “privileged foreign status” (unless eligible for “domestic status”).
- Filing Sequence: CBP has mandated a strict HTSUS reporting sequence on entry summaries (e.g., Chapter 98 first, followed by Chapter 99 Section 301, then other Chapter 99 provisions, and finally the Chapter 1-97 Commodity Tariff). The entered value should be reported on the Chapter 1-97 classification.
Support Contact – For specific CBP Trade Remedy questions, please contact TradeRemedy@cbp.dhs.gov.
Original CBP CSMS announcement.
For additional questions please contact the JSC compliance department.
