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Section 301 tariff on Nicaragua

Nicaragua labor and human-rights tariff (Section 301)

In effectSince Jan 1, 2026

What it is

USTR found that Nicaragua's abuses of labor rights, human rights and fundamental freedoms, and its dismantling of the rule of law, are unreasonable and burden U.S. commerce. It put a tariff on all products of Nicaragua that don't originate under CAFTA-DR, phased in: 0% in 2026, 10% from Jan 1, 2027 and 15% from Jan 1, 2028. It is on top of the base rate. Goods that originate under CAFTA-DR, when the importer claims it, are exempt.

Legal authority: Section 301 of the Trade Act of 1974, as amended (sections 301(b), 301(c) and 304(a)); action by the U.S. Trade Representative, implemented under section 305(a). 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.

  • +15%Since Jan 1, 2028
    Origin
    Nicaragua
    Products
    All products
    Heading
    9903.89.01
  • +10%Jan 1, 2027 to Dec 31, 2027
    Origin
    Nicaragua
    Products
    All products
    Heading
    9903.89.01
  • +0%Jan 1, 2026 to Dec 31, 2026
    Origin
    Nicaragua
    Products
    All products
    Heading
    9903.89.01

How it combines with other duties

Charged on top of the base rate. Note 29 also stacks it with 9903.02.47, a reciprocal (IEEPA) tariff line that EO 14389 ended on Feb 20, 2026, so that line no longer applies. It applies only to goods entered at the general (column 1) rates; goods that originate under CAFTA-DR are exempt. It doesn't apply to "goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS", "except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80". For 9802.00.40, 9802.00.50 and 9802.00.60 it applies to "the value of repairs, alterations, or processing performed abroad", and for 9802.00.80 to "the value of the article less the cost or value of such products of the United States" (U.S. note 29(a)). 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 when claimed under a trade agreement (1)

  • Goods originating under CAFTA-DROrigin: NicaraguaLegal text: The additional duties do not apply to originating goods of Nicaragua under the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR), as defined in general note 29 to the HTSUS

What changed

Sources

  1. USTR, Notice of Action: Nicaragua's Acts, Policies, and Practices Related to Labor Rights, Human Rights and Fundamental Freedoms, and the Rule of Law, 90 FR 57807, Dec 12, 2025
  2. USTR, Notice of Implementation of Action: Nicaragua (Section 301), 90 FR 60850, Dec 29, 2025
  3. USTR, Notice of Determination and Request for Comments: Nicaragua (Section 301), 90 FR 48511, Oct 23, 2025
  4. HTS 2026 Revision 20, chapter 99, subchapter III, U.S. note 29
  5. HTS 2026 Revision 20, heading 9903.89.01

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

All Section 301 tariffs