U.S. Imposes 25% Section 301 Tariff on Certain Brazilian Goods (CBP Guidance Available)
Published July 17, 2026 | Updated July 21, 2026
Key Points
- USTR announced on July 15, 2026, a 25% tariff under Section 301 of the Trade Act of 1974 on imports from Brazil.
- The tariff takes effect at 12:01 a.m. ET on July 22, 2026, for goods entered for consumption or withdrawn from warehouse for consumption.
- The tariff applies to all products of Brazil, except for products covered by the exclusions in the final rule, including goods already subject to certain Section 232 measures, civil aircraft and related parts, pharmaceutical products, humanitarian donations, informational materials, personal baggage, and products covered under the applicable Chapter 99 HTS provisions.
- The action follows a year-long investigation into Brazilian practices involving digital trade and electronic payment services, preferential tariffs, anti-corruption enforcement, intellectual property protection, ethanol market access, and illegal deforestation.
- USTR determined on June 1, 2026, that these practices are unreasonable and burden or restrict U.S. commerce, making them actionable under Section 301(b).
- Latest: On July 21, 2026, CBP released CSMS #69302472, providing the entry filing instructions importers and brokers need to comply with the new duty, including the applicable HTSUS Chapter 99 headings and reporting sequence.
- A short transition window allows goods already loaded and in transit before the tariff took effect to enter duty-free, provided they are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. ET on July 29, 2026.
- See the attached Section 301 Brazil HTSUS List for the full classification details.
On 
July 15, 2026, the United States Trade Representative (USTR) announced that the U.S. will impose a 25% Section 301 tariff on Brazilian goods, effective 12:01 a.m. ET on July 22, 2026. The tariff follows a year-long investigation into Brazilian practices in digital trade, preferential tariffs, anti-corruption enforcement, intellectual property protection, ethanol market access, and illegal deforestation, which USTR found unreasonable and restrictive to U.S. commerce. Ambassador Jamieson Greer said these practices have limited U.S. access to Brazil’s market of over 210 million consumers. Before finalizing the tariff, USTR held two public hearings, reviewed more than 360 comments, and held extensive talks with Brazil to resolve U.S. concerns, and says it remains open to further negotiations.
CBP Guidance: On July 21, 2026, CBP issued CSMS #69302472, outlining how importers, brokers, and filers should submit entries for Brazilian-origin goods under the new 25% Section 301 duty, effective July 22, 2026. The guidance confirms the applicable HTSUS headings, exemptions, and entry summary reporting order. More information below.
What’s Covered?
According to the Federal Register Notice, the 25% tariff applies to all imports from Brazil, with certain exemptions, starting 12:01 a.m. ET on July 22, 2026 (with a short transition window for goods already in transit), on top of existing duties and fees.
Key exemptions include goods already covered by Section 232 tariffs (steel, aluminum, copper, autos, wood products, semiconductors), civil aircraft and parts, pharmaceutical-use articles, humanitarian donations, informational materials, personal baggage, and a range of specific products such as aluminum hydroxide, antiques and art, certain hides and leather, seafood, wood products, and iron/steel scrap.
CBP Filing Guidance
CBP’s July 21 guidance provides instructions for importers, brokers, and filers on submitting entries for articles that are the product of Brazil. It applies to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on July 22, 2026.
9903.05.01: Except for products described in headings 9903.05.02–9903.05.09, articles the product of Brazil are subject to a 25% additional ad valorem rate of duty. Products under this heading remain subject to any applicable antidumping, countervailing, or other duties, taxes, fees, and charges, in addition to the new duty.
Exemptions
The following headings identify products of Brazil exempted from the 25% duty:
- 9903.05.02: Goods loaded onto a vessel and in transit on the final leg to the U.S. before 12:01 a.m. ET on July 22, 2026, and entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. ET on July 29, 2026.
- 9903.05.03: Articles classified under the specific HTSUS provisions listed in CBP’s attachment to the guidance.
- 9903.05.04: Eleven specified products, including etrogs, frozen tropical fruit, religious-use baked goods and vegetable materials, acai and acai preparations, certain citrus and coconut juices, and religious-use essential oils.
- 9903.05.05: Civil aircraft (all aircraft other than military aircraft); their engines, parts, components, and subassemblies; and ground flight simulators and their parts and components.
- 9903.05.06: Articles for use in pharmaceutical applications.
- 9903.05.07: Aluminum, steel, and copper articles and derivatives; passenger vehicles, light trucks, and their parts; medium- and heavy-duty vehicles and their parts; wood products; and semiconductor articles.
- 9903.05.08: Donations by persons subject to U.S. jurisdiction, such as food, clothing, and medicine, intended to relieve human suffering.
- 9903.05.09: Informational materials, including publications, films, posters, phonograph records, photographs, microfilm, microfiche, tapes, compact disks, CD-ROMs, artworks, and news wire feeds.
Filers claiming the 9903.05.04, 9903.05.05, or 9903.05.06 exemptions must keep supporting documentation substantiating intended use on file for recordkeeping purposes.
Check out the attached Section 301 Brazil HTSUS List for the complete list of classifications covered under the exemption headings.
Chapter 98
The additional duty does not apply to goods properly entered under a Chapter 98 provision, except goods entered under 9802.00.80 or subheadings 9802.00.40, 9802.00.50, or 9802.00.60. For those subheadings, the duty applies only to the value of repairs, alterations, or processing performed (9802.00.40/.50/.60) or to the value of the article assembled abroad, less the cost or value of U.S.-origin components (9802.00.80).
Foreign Trade Zone
Any Brazilian-origin product subject to the additional duty that is admitted into a U.S. foreign trade zone must be admitted as “privileged foreign status,” effective as of the date the duty took effect, unless the product qualifies for “domestic status” under 19 CFR 146.43.
HTSUS reporting sequence
When a Chapter 98 and/or 99 heading is claimed on an entry summary line, report in this order:
- Chapter 98 (if applicable)
- Chapter 99 additional-duty headings (if applicable)
- Trade remedy headings, in order: Section 301, Section 122, Section 232, Section 201 duties, Section 201 quota
- Chapter 99 replacement duty or other provisions (e.g., Miscellaneous Tariff Bill)
- Chapter 99 quota headings not covered above
- Chapter 1–97 commodity tariff classification
Entered value is reported on the Chapter 1–97 line unless Chapter 98 provisions require it to be reported differently.
For questions about Section 301 entry filing, contact the CBP Trade Remedy Branch at TradeRemedy@cbp.dhs.gov. If you experience errors when filing an entry summary, reach out to your CBP client representative or the ACE Help Desk.
Statement from USTR
“Today’s action is necessary to address these unfair trade practices to ensure American workers and companies can compete on a level playing field. Extensive negotiations with Brazil over the past year have not resolved these issues, but we remain open to continuing negotiations with Brazil to bring about long-needed changes to the problems identified in this investigation.”
Key Dates
- July 15, 2025: USTR initiates investigation under Section 302(b)(1)(a)
- July 15, 2025: USTR requests consultations with Brazil under Section 303(a)
- September 3, 2025: First public hearing held
- April 15–16, 2026: Consultations with Government of Brazil held
- June 1, 2026: USTR determines practices are actionable under Section 301(b)
- July 1, 2026: Deadline for public comments on proposed action (360+ received)
- July 6–7, 2026: Second public hearing; 77 witnesses testified
- July 15, 2026: USTR announces 25% tariff
- July 21, 2026: CBP issued filing guidance
- July 22, 2026: Tariff takes effect at 12:01 a.m. ET
- July 29, 2026: Transition period for in-transit goods ends
Background
Section 301 of the Trade Act of 1974 allows the U.S. to respond to foreign trade practices that are unjustifiable, unreasonable, or discriminatory and that burden U.S. commerce. At the President’s direction, USTR opened this investigation into Brazil in July 2025 and followed the standard process: investigation, consultation, public comment, and hearings, ending in this final determination.
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