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Section 301 tariff on Brazil

Brazil trade-practices tariff (Section 301)

In effectSince Jul 22, 2026

What it is

USTR found that Brazil's practices on digital trade and electronic payments, preferential tariffs, anti-corruption enforcement, intellectual property, ethanol market access and illegal deforestation are unreasonable or discriminatory and burden U.S. commerce, and put a 25% tariff on all products of Brazil from Jul 22, 2026. Many goods are exempt: a list of raw materials and other products, some particular articles, civil aircraft, goods for pharmaceutical use, goods covered by Section 232 tariffs, donations and informational materials.

Legal authority: Section 301 of the Trade Act of 1974, as amended; action by the U.S. Trade Representative at the specific direction of the President (memorandum of Jul 15, 2026). Section 301 of the Trade Act of 1974 lets the U.S. Trade Representative act against foreign acts, policies and practices that are unreasonable or discriminatory and burden U.S. commerce, including by adding duties on imports.

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.

  • +25%Since Jul 22, 2026
    Origin
    Brazil
    Products
    All products
    Heading
    9903.05.01

How it combines with other duties

Charged on top of the base rate and on top of any other chapter 99 duty, including the forced-labor Section 301 tariff, except where note 50 exempts the goods. Goods covered by the listed Section 232 headings are exempt. Goods eligible for trade-agreement or other special rates still pay it. It doesn't apply to "goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule", "except for goods entered under heading 9802.00.80 or subheadings 9802.00.40, 9802.00.50 or 9802.00.60". For 9802.00.40, 9802.00.50 and 9802.00.60 it applies to "the value of repairs, alterations or processing performed", and for 9802.00.80 to "the value of the article assembled abroad, less the cost or value of such products of the United States" (U.S. note 50(a)(i)). Antidumping and countervailing duties still apply.

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 50(a)(ii))Origin: BrazilCodes listed in U.S. note 50(a)(ii) to chapter 99, subchapter III9903.05.03

Exempt when another tariff applies instead (8)

  • Steel, aluminum and copper goods under Section 232Origin: BrazilLegal text: articles of aluminum, of steel or of copper, nor to derivative aluminum or steel articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.269903.05.07
  • 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, 9903.94.02 (as applied to the U.S. content of passenger vehicles and light trucks described in subdivision 33(d) of this subchapter upon approval from the Secretary of Commerce), 9903.94.03, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60 and 9903.94.619903.05.07
  • 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, 9903.94.06 (as applied to parts of passenger vehicles that are eligible for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA) other than automobile knock-down kits or parts compilations), 9903.94.07, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.64, 9903.94.65, 9903.94.66, 9903.94.67, 9903.94.68 and 9903.94.69, and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and parts of light trucks subject to an import adjustment offset pursuant to Proclamation 10925 of April 29, 2025 (90 FR 18899), as amended9903.05.07
  • Wood products under Section 232Origin: BrazilLegal text: wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, 9903.76.20, 9903.76.21, 9903.76.22, 9903.76.23 and 9903.76.249903.05.07
  • Medium and heavy trucks and buses under Section 232Origin: BrazilLegal text: medium- and heavy-duty vehicles, buses and other vehicles provided for in headings 9903.74.01, 9903.74.02, 9903.74.03 and 9903.74.069903.05.07
  • Medium and heavy truck parts under Section 232Origin: BrazilLegal text: medium- and heavy-duty vehicle parts provided for in headings 9903.74.08, 9903.74.09 and 9903.74.10, and parts of medium- and heavy-duty vehicles subject to an import adjustment offset pursuant to Proclamation 10984 of October 17, 2025 (90 FR 48451)9903.05.07
  • Semiconductors under Section 232Origin: BrazilLegal text: semiconductor articles provided for in heading 9903.79.019903.05.07
  • Patented medicines under Section 232Origin: BrazilLegal text: patented pharmaceutical articles provided for in headings 9903.04.60–9903.04.669903.05.07 · Since Jul 31, 2026

Exempt when the goods match a description (12)

Show all 12
  • EtrogsOrigin: Brazil9903.05.04
  • Tropical fruit, nesoi, frozen, whether or not previously steamed or boiledOrigin: Brazil9903.05.04
  • Date palm branches, Myrtus branches or other vegetable material, for religious purposes onlyOrigin: Brazil9903.05.04
  • Bread, pastry, cakes, biscuits and similar baked products nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes onlyOrigin: Brazil9903.05.04
  • Bakers’ wares, communion wafers, sealing wafers, rice paper and similar products, nesoi, for religious purposes onlyOrigin: Brazil9903.05.04
  • AcaiOrigin: Brazil9903.05.04
  • 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: Brazil9903.05.04
  • Coconut water or juice of acaiOrigin: Brazil9903.05.04
  • Coconut water juice blends, not from concentrate, packaged for retail saleOrigin: Brazil9903.05.04
  • Acai preparations for the manufacture of beveragesOrigin: Brazil9903.05.04
  • Essential oils other than those of citrus fruit, nesoi, for religious purposes onlyOrigin: Brazil9903.05.04
  • Informational materialsLegal text: Articles the product of Brazil that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds9903.05.09

Exempt for certain uses (3)

  • Civil aircraft (note 50(a)(iv))Origin: BrazilCodes listed in U.S. note 50(a)(iv) to chapter 99, subchapter IIILegal text: articles the product of Brazil that are 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, that otherwise meet the criteria of general note 6 of the HTSUS9903.05.05
  • Pharmaceutical applications (note 50(a)(v))Origin: BrazilCodes listed in U.S. note 50(a)(v) to chapter 99, subchapter IIILegal text: articles the product of Brazil for use in pharmaceutical applications9903.05.06
  • Donations to relieve human sufferingLegal text: Articles the product of Brazil that are donations by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering9903.05.08

Goods already on their way (1)

  • Goods loaded before Jul 22, 2026 and entered before Jul 29, 2026Origin: 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 time on July 22, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern time on July 29, 20269903.05.02 · Until Jul 28, 2026

What changed

Sources

  1. USTR, Notice of Action: Brazil's Acts, Policies, and Practices (Section 301), 91 FR 45516, Jul 20, 2026
  2. Presidential memorandum of Jul 15, 2026, Action by the United States in the Section 301 Investigation of Brazil, 91 FR 45619, Jul 20, 2026
  3. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 50
  4. HTS 2026 Revision 20, headings 9903.05.01 to 9903.05.09

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

All Section 301 tariffs