Section 301

USTR imposes an additional 25% Section 301 tariff on imports from Brazil

In a Notice of Action scheduled for July 20, 2026 Federal Register publication (91 FR 45516), USTR is imposing an additional 25% ad valorem duty on nearly all products of Brazil under new HTS Chapter 99 heading 9903.05.01, effective for goods entered for consumption on or after 12:01 a.m. eastern time on July 22, 2026. The duty stacks on top of the normal Column 1 rate; Annex II exempts a defined list of HTSUS provisions and personal-use accompanied baggage. This is a separate Section 301 investigation from the China technology-transfer actions that govern this catalog's codes, so it does not change any China-origin overlay — but importers of Brazil-origin goods should confirm coverage, exemptions, and the in-transit exception against the official notice and CBP CSMS guidance before their July 22 entries. Affected codes and effective dates are shown with official source links and review notes.

Source: Federal Register / USTRRefreshed Jul 18, 2026Reviewed by Tariff SentinelLast reviewed Jul 18, 2026Official source Spotted an error?
PublishedJul 20, 2026
EffectiveJul 22, 2026
Review statusReviewed
Source checkedJul 18, 2026

What the July 2026 Brazil Section 301 action does

On July 20, 2026 USTR published a Notice of Action (91 FR 45516) determining, under Section 301(b) and Section 304(a) of the Trade Act of 1974, that certain of Brazil's acts, policies, and practices — spanning digital trade and electronic payment services, unfair preferential tariffs, anti-corruption enforcement, intellectual property protection, ethanol market access, and illegal deforestation — are actionable, and that action is appropriate. At the direction of the President, USTR imposed an additional 25% ad valorem duty on nearly all products of Brazil through new HTS Chapter 99 heading 9903.05.01. The additional duty applies to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on July 22, 2026. As of the July 18, 2026 source check, the notice is on public inspection at the Federal Register ahead of its July 20 publication date; importers should verify the final published text before relying on it.

How the duty stacks and how the in-transit exception works

The new duty is additional — heading 9903.05.01 applies on top of the general (Column 1) rate that already governs the product, so a Brazil-origin good keeps its normal classification duty and adds the 25% Section 301 amount. The notice provides a narrow in-transit exception: goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern time on July 22, 2026, and entered for consumption before the later date set in the notice, retain their pre-action treatment. Rate exceptions and special-treatment cases (for example, articles of civil aircraft) are handled through the companion Chapter 99 subheadings 9903.05.02 through 9903.05.09. Confirm the exact Chapter 99 heading and any exception that applies to your entry against the official notice and CBP's Cargo Systems Messaging Service (CSMS) guidance before filing.

Which products are exempt — check Annex II by HTSUS provision

The action does not cover every Brazil-origin good. Annex II lists HTSUS provisions that are not covered by the action, subject to a 'Scope Limitation' column, and personal-use goods in accompanied baggage of arriving persons are excluded. USTR determined to exempt a defined set of products — including aluminum hydroxide; antiques, collectibles, and art; ash containing precious metals or precious-metal compounds; certain animal hides, furskins, and leather; certain seafood products; certain additional pharmaceuticals and pharmaceutical ingredients; certain wood products; iron and steel waste and scrap; organic honey; pig iron; unflavored instant coffee; used clothing; and articles of civil aircraft. USTR also declined some requested exemptions. Because the carve-outs are defined by HTSUS provision (not by plain-language product name), confirm your product's exact classification and any scope limitation in Annex II before assuming it is exempt.

Key dates

  • Investigation initiated: July 15, 2025 (90 FR 34069)
  • USTR determination that Brazil practices are actionable: June 1, 2026
  • Notice of Action Federal Register publication: July 20, 2026 (91 FR 45516)
  • Additional 25% duty effective (entered on or after 12:01 a.m. ET): July 22, 2026

What the July 2026 Brazil Section 301 action does

ElementDetail
Legal basisSection 301(b) and Section 304(a) of the Trade Act of 1974, as amended
Additional rate25% ad valorem, stacked on the normal Column 1 duty
Chapter 99 heading9903.05.01 (rate exceptions and special-treatment cases run through 9903.05.02–9903.05.09)
Origin coveredAll products of Brazil, except provisions listed in Annex II and personal-use goods in accompanied baggage
EffectiveGoods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET July 22, 2026
In-transit reliefGoods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. ET July 22, 2026, and entered before a later date set in the notice, keep their pre-action treatment

USTR's Notice of Action (91 FR 45516) adds a Section 301 duty on Brazil-origin goods through a new Chapter 99 heading. The additional duty stacks on top of the normal Column 1 (most-favored-nation) rate rather than replacing it, and a separate set of HTSUS provisions is carved out in Annex II. Confirm the controlling Chapter 99 heading, exemption eligibility, and entry date for your specific product against the official notice and CBP CSMS guidance.

This is a distinct Section 301 investigation from the China technology-transfer actions (Lists 1–4A) that govern the HTS codes in this catalog; it does not change any China-origin Section 301 overlay. The exemption list is defined by HTSUS provision in Annex II — confirm your product's exact classification and any 'Scope Limitation' before assuming it is exempt.

Affected HTS codes

Related review paths

Related tariff changes

Frequently asked questions

How much is the new Section 301 tariff on imports from Brazil?

USTR imposed an additional 25% ad valorem Section 301 duty on nearly all products of Brazil, effective for goods entered for consumption on or after 12:01 a.m. eastern time on July 22, 2026. The 25% is additional — it stacks on top of the product's normal Column 1 (most-favored-nation) duty rather than replacing it. The duty is collected through new HTS Chapter 99 heading 9903.05.01. Some HTSUS provisions are exempted in Annex II of the notice, so confirm your product's classification and any exemption before assuming the rate applies.

When does the Brazil Section 301 tariff take effect?

The additional 25% duty applies to products of Brazil that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on July 22, 2026, per the Notice of Action published at 91 FR 45516 (July 20, 2026). A limited in-transit exception preserves pre-action treatment for goods that were loaded onto a vessel and in transit on their final mode of transit before that time and are entered before the later date set in the notice.

Which Chapter 99 heading is used for the Brazil Section 301 duty?

The additional duty on products of Brazil is imposed through new HTS Chapter 99 heading 9903.05.01. Rate exceptions and special-treatment cases — for example, articles of civil aircraft — run through the companion subheadings 9903.05.02 through 9903.05.09. Report the controlling Chapter 99 heading alongside your product's normal HTS line at entry, and confirm the current treatment in CBP's CSMS guidance.

What Brazil products are exempt from the 25% Section 301 tariff?

Annex II of the notice lists HTSUS provisions that are not covered by the action, subject to a 'Scope Limitation' column, and personal-use goods in accompanied baggage are excluded. USTR determined to exempt products including aluminum hydroxide; antiques, collectibles, and art; certain seafood products; certain pharmaceuticals and pharmaceutical ingredients; certain wood products; iron and steel waste and scrap; organic honey; pig iron; unflavored instant coffee; used clothing; and articles of civil aircraft. Because exemptions are defined by HTSUS provision, confirm your exact classification and any scope limitation in Annex II rather than relying on the product name alone.

Does the Brazil Section 301 action change China Section 301 tariffs?

No. The July 2026 Brazil action is a separate Section 301 investigation from the China technology-transfer actions (Lists 1–4A). It adds a 25% duty on Brazil-origin goods and does not change any China-origin Section 301 overlay, Chapter 99 List 3 or List 4A heading, or the China four-year-review timeline. If you import from China, your Section 301 treatment is unchanged by this notice.

Official source links

Sources verified for this notice

Last verified: Jul 18, 2026. Dates, process details, source-watch status, and review caveats above were checked against the cited official sources on that date. Always confirm the controlling text in the official source before filing or sourcing decisions.

What to do with this notice

Compare the affected HTS list with your saved codes, then check whether the official text limits treatment by country, entry date, product description, importer action, or exclusion language. A notice can be important even when it does not immediately change the duty shown on a calculator.

Tariff Sentinel keeps the source URL, official PDF when available, and review status close to the affected-code list so teams can decide whether to update landed-cost assumptions, hold a purchase order, or send the source to a broker for a product-specific reading. Keep the reviewed source with the shipment file so later audits can show which notice informed the decision and when it was checked.