What a US buyer pays on Australian goods today
US duties are owed by the importer of record, usually the US buyer, not the Australian exporter. The liability is a personal debt of the importer to the United States.[5] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.
As of October 7, 2026, an entry of Australian-origin goods is built from these layers. Most shipments pay only the first two, plus fees.
- The normal duty for the HTS line: the free trade agreement rate, marked AU in the Special column and usually free, when the goods qualify and the importer claims it, otherwise the Column 1 General rate.[3]
- A 12.5% Section 301 duty on products of Australia, under heading 9903.05.23, since July 24, 2026, with exemptions for listed goods such as beef.[1][2]
- Section 232 duties instead of the Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products. Australia has no partner rates.[2]
- Antidumping and countervailing duties on goods under a Commerce order, such as corrosion-resistant steel and silicon metal from Australia.[12][13]
- Fees: for ocean freight, the harbor maintenance fee, and the merchandise processing fee on formal entries that do not qualify for the agreement's MPF exemption.[16][4]
The US duty stack on goods from Australia, October 7, 2026
The table lists the main measures that apply, or applied during 2025 and 2026, to goods of Australian origin. Rates are additional to the normal duty unless the row says otherwise. The notes after the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| US-Australia FTA rate or Column 1 General duty | Free (AU) for most qualifying goods; otherwise the Column 1 rate[3][4] | Originating goods that meet General Note 28 and are claimed; other goods pay Column 1[3] | US-Australia Free Trade Agreement Implementation Act; HTS General Note 28[3] | In force |
| Section 301, forced labor (in force) | 12.5%[1] | All products of Australia, including FTA goods, except the exemptions in note 1[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.23[1][2] | July 24, 2026[1] |
| Section 232 (in force) | Metals 50%, 25% or 15% combined; autos and parts 25%; other programs vary[9][10] | Covered products of any origin; no Australia partner rate in HTS Rev. 20[2] | Section 232, Trade Expansion Act of 1962; proclamations | Australia's metals arrangement ended March 12, 2025; full value from April 6, 2026[6][9] |
| Antidumping and countervailing duties | Set by each order[13] | Goods covered by a Commerce order, such as corrosion-resistant steel and silicon metal from Australia[12][13][14] | Tariff Act of 1930, orders by Commerce | Corrosion-resistant steel December 19, 2025; silicon metal August 21, 2026[12][13] |
| Section 201 quartz safeguard (does not apply) | None for Australia[11] | Quartz surface products of Australia are excluded[11][2] | Proclamation 11051; US-Australia FTA Implementation Act section 331(b)[11] | Safeguard in force for other origins from August 15, 2026[11] |
| Merchandise processing fee | 0.3464% of value; $34.58 to $670.86 per entry[15] | Formal entries; most goods entered under the FTA are exempt[4] | 19 U.S.C. 58c; 19 CFR 24.23[15] | New limits October 1, 2026[15] |
| Harbor maintenance fee | 0.125% of value[16] | Commercial cargo unloaded from a vessel at a covered US port[16] | 19 CFR 24.24[16] | In force |
| Section 122 surcharge (ended) | 10%[17] | Most imports; not on top of Section 232[17] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[17][2] | February 24 to July 24, 2026[18] |
| IEEPA baseline tariff (ended) | 10%[21] | Australian goods not in the exempt categories; Australia had no country rate[21][22] | Executive Order 14257; 9903.01.25[21][2] | April 5, 2025 to February 23, 2026[21][25] |
Notes to the table
Each note applies to the rows named in it. Your licensed customs broker confirms which lines go on the entry.
- Note 1, Section 301 exemptions. The 12.5% duty does not apply to goods listed in U.S. note 52(b) and (c) to Chapter 99, which include fresh, chilled and frozen beef (headings 0201 and 0202), gold (heading 7108), crude oil and most finished medicines of heading 3004; to civil aircraft and their parts (9903.05.88); to listed articles for pharmaceutical use (9903.05.89); to Section 232 goods (9903.05.90); to donations; or to informational materials.[2] Australia has no country-specific exemption heading.[2] Lamb (heading 0204) and wine (2204) are not on the list.[2]
- Note 2, the FTA does not remove the Section 301 duty. U.S. note 52(a) says goods eligible for special tariff treatment under a trade agreement still pay the forced-labor duty.[2] So Australian wine entered free under the agreement still pays the 12.5%.[2]
- Note 3, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, vehicles and parts, trucks, wood products, covered semiconductors or patented pharmaceuticals are exempt from the forced-labor Section 301 duty (9903.05.90).[2] See our Section 232 guide for every 232 rate.
- Note 4, stacking. Goods that pay the 12.5% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, plus any antidumping or countervailing duty.[2]
- Note 5, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty (9903.05.85).[1][2]
The US-Australia Free Trade Agreement: what still applies
The agreement is carried in General Note 28 of the HTS. Goods of Australia that meet its rules of origin, and are entered under a line with a rate followed by AU in the Special column, get that rate. The note sets the origin tests: goods wholly obtained or produced in Australia or the United States, goods made there only from originating materials, or goods made from non-originating materials that undergo the required change in tariff classification or meet a regional value content rule.[3] CBP says most goods imported under the agreement are free of duty and of the merchandise processing fee.[4]
The temporary Chapter 99 provisions made under the agreement (subchapter XIII) expired and were deleted before January 1, 2026.[2] General Note 28 itself remains in HTS Revision 20.[3]
Three things the agreement does not do in 2026. It does not exempt Australian goods from the 12.5% Section 301 duty.[2] It gave no exemption from Section 232: Australia's earlier arrangements on steel and aluminum ended on March 12, 2025.[6][7] And it did not exempt Australian goods from the IEEPA baseline or the Section 122 surcharge.[21][17] It did matter for the quartz safeguard: the President excluded Australian quartz surface products under section 331(b) of the agreement's implementing act.[11]
Whether a product qualifies is a question for the importer and its licensed customs broker. The claim must be supported at entry.
What changed, and when: March 2025 to October 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- March 12, 2025. Australia's alternative arrangements on steel and aluminum end, and Australian metal pays the 25% Section 232 duty.[6][7]
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Australia. Australia had no higher country rate in Annex I.[21][22]
- June 4, 2025. Section 232 steel and aluminum go to 50%.[8]
- December 19, 2025. Antidumping duty order on corrosion-resistant steel products from Australia.[12]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[23][24]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[25][18]
- April 6, 2026. Section 232 metals duties move to the full customs value of the product.[9]
- July 24, 2026. The Section 122 surcharge expires, and the 12.5% Section 301 forced-labor duty on Australia begins.[17][1]
- August 15, 2026. Section 201 safeguard on quartz surface products begins, with Australia excluded.[11]
- August 21, 2026. Antidumping and countervailing duty orders on silicon metal from Australia.[13][14]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[15]
Section 301: the 12.5% forced-labor duty on Australian goods
On July 28, 2026 USTR published actions in its Section 301 investigations of 60 economies over failure to impose and enforce a ban on imports made with forced labor. USTR found Australia among the economies that had not imposed such a ban and set 12.5% on products of Australia from July 24, 2026. Economies that impose a ban, have committed to one in an Agreement on Reciprocal Trade, or have a partial regime that bars certain forced-labor goods got 10%.[1] The duty is reported under 9903.05.23.[2]
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
The IEEPA tariff and the Section 122 surcharge on Australian goods
Australia was not listed in Annex I of Executive Order 14257, so its goods paid the 10% baseline under 9903.01.25 from April 5, 2025.[22][21][2] On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026.[23][25]
IEEPA duties already paid are being refunded with interest through CBP's CAPE process. Only the importer of record, or the customs broker that filed its entries, can claim.[26] See the tariff refund guide and get an IEEPA refund estimate for what your entries paid.
Proclamation 11012 then charged a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, from February 24 through July 24, 2026.[17][18] The Court of International Trade held it unlawful on May 7, 2026 but gave relief only to three plaintiffs, and the Federal Circuit stayed that judgment on June 11, 2026 pending appeal.[19][20] Our Section 122 refund status page tracks the appeal.
How to find the rate for your product
The duty depends on the 10-digit HTS line, the entry date and whether the goods qualify under the agreement. These steps get you to an estimate. Your licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with Australia as origin, enter the code and the entry date, and it lists the duty for the line, each Chapter 99 duty in force on that date, MPF and HMF.
- Check the Special column of the line for an AU rate, and confirm with the exporter that the goods meet the General Note 28 rules of origin.
- Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping order. Ready-made pages such as immunological products from Australia and import duty by HTS code show how the layers add up.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines and the FTA claim before the goods ship.