July 22, 2026

CBP Guidance for Section 301 Duties on Certain Products from Brazil

U.S. Customs and Border Protection (CBP) has issued implementation guidance for the Office of the U.S. Trade Representative’s (USTR) action imposing a 25% additional ad valorem duty on most imports from Brazil under Section 301 of the Trade Act of 1974 (CSMS # 69302472). The measure became effective for goods entered for consumption, or withdrawn from warehouse for consumption, at 12:01 a.m. ET on July 22, 2026 (91 FR 45516).).

Key Takeaways

• New HTSUS 9903.05.01 imposes a 25% additional duty on most products of Brazil.
• The tariff applies to entries and warehouse withdrawals made on or after July 22, 2026.
• Certain products and categories are exempt and must be reported under HTSUS headings 9903.05.02 through 9903.05.09.
• The new duty is in addition to any applicable antidumping (AD), countervailing (CVD), Section 232, or other duties and fees.


ExemptionsThe following categories are exempt from the additional 25% duty:
1. In-Transit Goods (HTSUS 9903.05.02)
Goods qualify for exemption if they:

• Were loaded onto a vessel and in transit on the final mode of transportation before 12:01 a.m. ET on July 22, 2026, and
• Are entered for consumption before 12:01 a.m. ET on July 29, 2026.

2. Products Listed in U.S. Note 50(a)(ii) (HTSUS 9903.05.03)
Specific HTSUS classifications identified in U.S. Note 50(a)(ii) are exempt. Importers should review the published classification list to determine eligibility.
3. Specified Agricultural, Food, and Religious-Use Products (HTSUS 9903.05.04)
Exempt products include:

• Etrogs
• Frozen tropical fruit
• Certain religious-use vegetable materials
• Selected baked goods and communion products for religious purposes
• Acai products
• Certain citrus juices and coconut water products
• Certain essential oils for religious purposes

Supporting documentation substantiating intended use must be maintained where applicable.
4. Civil Aircraft and Related Articles (HTSUS 9903.05.05)
Exemptions apply to:

• Civil aircraft
• Aircraft engines
• Aircraft parts, components, and subassemblies
• Ground flight simulators and related parts

5. Pharmaceutical Articles (HTSUS 9903.05.06)
Articles used in pharmaceutical applications are exempt.
6. Certain Industrial and Manufacturing Sectors (HTSUS 9903.05.07)
Exempt products include:

• Aluminum, steel, and copper articles and derivatives
• Passenger vehicles and light trucks
• Vehicle parts
• Medium- and heavy-duty vehicles and parts
• Wood products
• Semiconductor articles

7. Humanitarian Donations (HTSUS 9903.05.08)
Donations intended to relieve human suffering, including food, clothing, and medicine, are exempt.
8. Informational Materials (HTSUS 9903.05.09)
Exemptions cover publications, films, photographs, recordings, artworks, newswire feeds, and other informational materials.
 
Chapter 98 ConsiderationsGenerally, products properly entered under Chapter 98 provisions remain exempt from the additional duty, except for certain entries under:

• 9802.00.80
• 9802.00.40
• 9802.00.50
• 9802.00.60

For these provisions, the additional duty may apply to the value of foreign repairs, alterations, processing, or assembly performed abroad.
 
Foreign Trade Zone (FTZ) ImpactBrazilian-origin products subject to the new tariff that are admitted into a U.S. Foreign Trade Zone generally must be entered under Privileged Foreign Status (PFS) unless eligible for domestic status.
 
Entry Filing RequirementsCBP reminded importers and customs brokers to report HTSUS numbers in the following sequence when applicable:

1. Chapter 98 provision
2. Applicable Chapter 99 duty provisions
3. Trade remedies in the following order:

• Section 301
• Section 122
• Section 232
• Section 201 duties
• Section 201 quotas

1. Other Chapter 99 provisions
2. Other quota provisions
3. Chapter 1–97 tariff classification

 
Importer Action Items

• Review all Brazilian-origin imports for potential exposure to the new 25% duty.
• Confirm whether products qualify under any of the exemptions in HTSUS 9903.05.02–9903.05.09.
• Validate broker filing procedures and Chapter 99 reporting requirements.
• Maintain supporting documentation for exemption claims and intended-use provisions.
• Evaluate FTZ and Chapter 98 implications for affected supply chains.

 
Importers should act promptly to assess landed-cost impacts and ensure compliance with CBP filing requirements effective July 22, 2026.
 
We will keep you updated as we receive information. Please contact us if you have any questions about this or any other trade matter.