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HTSLookup

IEEPA tariff on goods of Brazil (2025-2026)

Brazil tariff (IEEPA)

EndedAug 6, 2025 to Feb 23, 2026

Court status

This tariff wasn't one of those challenged in Learning Resources, Inc. v. Trump, but on Feb 20, 2026 the Supreme Court held there that the International Emergency Economic Powers Act does not authorize the President to impose tariffs (607 U.S. 229). The same day Executive Order 14389 ordered every IEEPA tariff ended, this one included; CBP later described the order as issued in light of that decision. The Court of International Trade has since noted CBP's work on refunding duties collected under IEEPA (Slip Op. 26-47, footnote 40).

A court ruling doesn't change your duty until CBP changes what it collects.

What it is

A 40% tariff the President imposed under the International Emergency Economic Powers Act on goods of Brazil from Aug 6, 2025, on top of the 10% reciprocal tariff. Many goods were exempt, including those on the order's exemption list (extended to certain farm products from Nov 13, 2025), civil aircraft and parts, and goods under Section 232 tariffs. The Supreme Court held on Feb 20, 2026 that IEEPA doesn't authorize tariffs. Executive Order 14389 of Feb 20, 2026 ended it and told agencies to stop collecting it as soon as practicable; CBP stopped collecting it for goods entered from 12:00 a.m. on Feb 24, 2026 (CSMS # 67834313), so Feb 23, 2026 was the last day it applied.

Legal authority: International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.); Executive Order 14323 of July 30, 2025, as amended. The International Emergency Economic Powers Act (IEEPA) lets the President regulate imports during a declared national emergency.

Check a product

Rates

"+" rates are added on top of the regular duty. Chapter 99 headings are the numbers filed on the entry along with the product's own code.

  • +40%Aug 6, 2025 to Feb 23, 2026
    Origin
    Brazil
    Products
    All products
    Heading
    9903.01.77

How it combines with other duties

Charged on top of the base rate and other chapter 99 duties, including the reciprocal tariff, except where note 2(x) exempts the goods. Not charged on goods under Section 232 tariffs. Antidumping and countervailing duties still applied.

Exemptions

Where an exemption turns on a legal condition, the condition is quoted exactly as the law states it.

Exempt automatically (1)

  • Products on the Brazil tariff's exemption list (note 2(x)(iii)(a))Origin: BrazilCodes listed in U.S. note 2(x)(iii)(a) to chapter 99, subchapter III9903.01.81

Exempt when another tariff applies instead (11)

Show all 11
  • Steel products under Section 232Origin: BrazilLegal text: products of iron or steel provided for in headings 9903.81.87 and 9903.81.889903.01.83
  • Steel derivative products under Section 232Origin: BrazilLegal text: derivative iron or steel products provided for in headings 9903.81.89, 9903.81.90, 9903.81.91, 9903.81.92 and 9903.81.939903.01.83
  • Aluminum products under Section 232Origin: BrazilLegal text: products of aluminum provided for in heading 9903.85.029903.01.83
  • Aluminum derivative products under Section 232Origin: BrazilLegal text: derivative aluminum products provided for in headings 9903.85.04, 9903.85.07, 9903.85.08 and 9903.85.099903.01.83
  • Cars and light trucks under Section 232Origin: BrazilLegal text: passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks provided for in headings 9903.94.01 and 9903.94.039903.01.83
  • Car and light-truck parts under Section 232Origin: BrazilLegal text: parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and parts of light trucks provided for in headings 9903.94.05 and 9903.94.079903.01.83
  • Semi-finished copper and copper derivatives under Section 232Origin: BrazilLegal text: semi-finished copper and intensive copper derivative products provided for in heading 9903.78.019903.01.83
  • Wood products under Section 232Origin: BrazilLegal text: wood products provided for in headings 9903.76.01, 9903.76.02 and 9903.76.039903.01.83
  • Medium and heavy trucks under Section 232Origin: BrazilLegal text: medium- and heavy-duty vehicles provided for in headings 9903.74.01, 9903.74.02 and 9903.74.039903.01.83
  • Medium and heavy truck parts under Section 232Origin: BrazilLegal text: medium- and heavy-duty vehicle parts provided for in headings 9903.74.08 and 9903.74.099903.01.83
  • Semiconductors under Section 232Origin: BrazilLegal text: semiconductor articles provided for in heading 9903.79.019903.01.83

Exempt when the goods match a description (12)

Show all 12
  • Informational materialsOrigin: BrazilLegal text: informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds9903.01.80
  • EtrogsOrigin: Brazil9903.01.90
  • Tropical fruit, nesoi, frozen, whether or not previously steamed or boiledOrigin: Brazil9903.01.90
  • Date palm branches, Myrtus branches or other vegetable material, for religious purposes onlyOrigin: Brazil9903.01.90
  • Bread, pastry, cakes, biscuits and similar baked products, nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes onlyOrigin: Brazil9903.01.90
  • Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes onlyOrigin: Brazil9903.01.90
  • AcaiOrigin: Brazil9903.01.90
  • Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juiceOrigin: Brazil9903.01.90
  • Coconut water or juice of acaiOrigin: Brazil9903.01.90
  • Coconut water juice blends, not from concentrate, packaged for retail saleOrigin: Brazil9903.01.90
  • Acai preparations for the manufacture of beveragesOrigin: Brazil9903.01.90
  • Essential oils other than those of citrus fruit, nesoi, for religious purposes onlyOrigin: Brazil9903.01.90

Exempt for certain uses (2)

  • Donations to relieve human sufferingOrigin: BrazilLegal text: donations, by persons subject to the jurisdiction of the United States, such as food, clothing, and medicine, intended to be used to relieve human suffering9903.01.79
  • Civil aircraft, engines and parts (note 2(x)(iv))Origin: BrazilCodes listed in U.S. note 2(x)(iv) to chapter 99, subchapter IIILegal text: articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components of Brazil, that otherwise meet the criteria of general note 6 to the tariff schedule9903.01.82

Goods already on their way (1)

  • Goods loaded before Aug 6, 2025 and entered before Oct 5, 2025Origin: BrazilLegal text: Articles the product of Brazil that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern day light time 7 days after the date of the executive order, excluding the day the executive order is signed; and (2) are entered for consumption, or withdrawn from warehouse for consumption before 12:01 a.m. eastern daylight time on October 5, 20259903.01.78 · Aug 6, 2025 to Oct 4, 2025

What changed

Sources

  1. Executive Order 14323, Addressing Threats to the United States by the Government of Brazil, 90 FR 37739, Aug 5, 2025
  2. Executive Order 14361, Modifying the Scope of Tariffs on the Government of Brazil, 90 FR 54467, Nov 26, 2025
  3. Executive Order 14389, Ending Certain Tariff Actions, 91 FR 9437, Feb 25, 2026
  4. CBP, CSMS # 67834313, Ending Collection of International Emergency Economic Powers Act Duties, Feb 22, 2026
  5. CBP final rule (explains Executive Order 14389 and Learning Resources), Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network, 91 FR 37789, Jun 24, 2026
  6. Supreme Court of the United States, Learning Resources, Inc. v. Trump, No. 24-1287, together with Trump v. V.O.S. Selections, Inc., No. 25-250, 607 U.S. 229, decided Feb 20, 2026 (preliminary print; syllabus pp. 229-230, opinion p. 255)
  7. Court of International Trade, Oregon v. United States; Burlap and Barrel, Inc. v. United States, Slip Op. 26-47, May 7, 2026 (footnote 40, on CBP's refunds of IEEPA duties)
  8. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 2(x)
  9. HTS 2026 Revision 20, headings 9903.01.77 to 9903.01.83 and 9903.01.90

Checked against these sources on Oct 1, 2026. Rates shown are what CBP collects; antidumping and countervailing duties are separate.

All IEEPA tariffs