CSMS # 65807735 - GUIDANCE – Additional Duties on Imports from Brazil

August 7th, 2025 – On July 30th, 2025, the U.S. government issued an Executive Order imposing additional tariffs on imports from Brazil in response to national security concerns. The following key points outline how these new 40% duties will be applied, along with details on exemptions, entry procedures, and reporting requirements.

Key Points:

Effective Date: Additional 40% ad valorem duties apply to most Brazilian imports entering or withdrawn for consumption on or after August 6th, 2025, at 12:01 a.m. EDT (HTSUS code 9903.01.77).
Scope: The duty applies in addition to other applicable duties (including antidumping and countervailing duties), except Section 232 duties.
Exemptions (HTSUS Codes 9903.01.78–9903.01.83):
- 9903.01.78: Goods in transit to the U.S. before August 6th, 2025, and entered by October 5th, 2025.
- 9903.01.79: Humanitarian donations (e.g., food, clothing, medicine).
- 9903.01.80: Informational materials (e.g., books, media, artworks).
- 9903.01.81: Products listed in Annex I (non-civil aircraft).
- 9903.01.82: Civil aircraft and related components.
- 9903.01.83: Specified vehicles, metals, and copper products.
Chapter 98 Provisions: Goods claimed under Chapter 98 may be exempt except:
- 9802.00.80: Duties apply to the value of the article assembled in Brazil.
- 9802.00.40–.60: Duties apply to the value of repairs/alterations done in Brazil.
Foreign Trade Zones: Brazilian goods admitted to U.S. FTZs on/after August 6th, 2025, must be admitted as privileged foreign status and will be subject to the 40% duty upon entry for consumption.
Drawback: Available for the additional duties imposed under the Executive Order.
HTS Reporting Sequence on Entry Summary:
1. Chapter 98 (if applicable)
2. Chapter 99 (additional duties, including IEEPA/301/201 if applicable)
3. Chapter 1–97 (main commodity classification)
  Value should be reported under Chapter 1–97 unless Chapter 98 requires otherwise.