July 23rd, 2026 – U.S. Customs and Border Protection (CBP) has issued implementation guidance following the Office of the U.S. Trade Representative’s (USTR) action imposing a 25% Section 301 tariff on most imports from Brazil, effective 12:01 a.m. ET on July 22nd, 2026. The guidance outlines the new tariff treatment, available exemptions, and filing requirements for importers and customs brokers.
Key Takeaways
- 25% tariff now in effect: Most products of Brazil entered for consumption or withdrawn from warehouse on or after July 22nd, 2026, are subject to an additional 25% ad valorem duty under HTSUS 9903.05.01.
- Limited in-transit exemption: Goods loaded onto a vessel and already in transit before July 22nd may qualify for an exemption if they are entered into the U.S. before July 29th, 2026.
- Several product categories are exempt, including:
- Products specifically identified in Annex I of the USTR action.
- Certain religious-use products, including select foods and essential oils, with supporting documentation required.
- Civil aircraft and related parts.
- Pharmaceutical products.
- Aluminum, steel, copper and certain derivative products already covered by other trade actions, along with specified vehicles, vehicle parts, wood products, and semiconductor articles.
- Humanitarian donations such as food, clothing, and medicine.
- Informational materials, including books, films, artwork, and news media.
- Other trade remedies still apply: The new 25% tariff is in addition to any applicable antidumping, countervailing, Section 232, Section 122, or other duties unless a specific exemption applies.
- Chapter 98 treatment: Many Chapter 98 entries remain exempt from the new tariff, although certain provisions—such as repair, alteration, and assembly programs under specific HTSUS subheadings—remain partially subject to the additional duty.
- Entry filing requirements: CBP reminded filers to report HTSUS classifications in the proper sequence when multiple Chapter 98 and Chapter 99 provisions apply, ensuring Section 301 duties are reported before other applicable trade remedies.
Importers should review product classifications carefully and maintain supporting documentation for any exemption claims to ensure compliance with the new filing requirements.
Read the full CSMS update here: https://content.govdelivery.com/bulletins/gd/USDHSCBP-42178c8?wgt_ref=USDHSCBP_WIDGET_2
Review Section 301 Brazil HTSUS List here: https://tbgfs.com/wp-content/uploads/2026/07/Brazil-Section-301-HTS-LIST07172026_508c.pdf
