What a US buyer pays on Brazilian goods today
US duties are owed by the importer of record, usually the US buyer, not the Brazilian exporter. The liability is a personal debt of the importer to the United States.[31] 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, Brazilian goods face two separate Section 301 duties. Which of them a shipment pays depends almost entirely on its HTS line, because both come with long lists of exempt products. An entry of Brazilian-origin goods is built from these layers.
- The normal (Column 1 General) duty for the HTS line. Brazil is still listed as a GSP beneficiary, but the program expired on December 31, 2020 and has not been renewed, so Brazilian goods pay the general rate.[6][28]
- A 25% Section 301 duty on products of Brazil under heading 9903.05.01, since July 22, 2026, unless the line is on the exemption lists in U.S. note 50 to Chapter 99.[1][6]
- A 12.5% Section 301 forced-labor duty on products of Brazil under heading 9903.05.27, since July 24, 2026, unless the line is on the exemption lists in U.S. note 52.[5][6] The two Section 301 duties stack: goods that pay one also pay any other additional duty in the same subchapter, unless a note says otherwise.[6]
- Section 232 duties instead of both Section 301 duties on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products.[6]
- Antidumping or countervailing duties on goods under a Commerce order, such as corrosion-resistant steel, raw honey and lemon juice from Brazil.[24][26][27]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[32][33]
The US duty stack on goods from Brazil, October 7, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Brazilian origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes that follow the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward; 3.7% on granite slabs of 6802.93.00[6] | All Brazilian goods; GSP lapsed[28] | Harmonized Tariff Schedule | In force; GSP expired December 31, 2020[28] |
| Section 301, Brazil investigation (in force) | 25%[1] | Products of Brazil except the exemptions in notes 1 and 3[6] | Section 301, Trade Act of 1974; USTR notice 91 FR 45516; 9903.05.01[1][6] | July 22, 2026[1] |
| Section 301, forced labor (in force) | 12.5%[5] | Products of Brazil except the exemptions in notes 2 and 3[6] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.27[5][6] | July 24, 2026[5] |
| Section 232 (in force) | Metals 50%, 25% or 15% combined; autos and parts 25%; other programs vary[22][23] | Covered products of any origin; no Brazil partner rate in HTS Rev. 20[6] | Section 232, Trade Expansion Act of 1962; proclamations | Brazil steel quota ended March 12, 2025; metals on full value from April 6, 2026[21][22] |
| Antidumping and countervailing duties | Set by each order[24] | Goods covered by a Commerce order; see note 5 | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464%; $34.58 to $670.86 per entry[32] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[32] | New limits October 1, 2026[32] |
| Harbor maintenance fee | 0.125% of value[33] | Commercial cargo unloaded from a vessel at a covered US port[33] | 19 CFR 24.24[33] | 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][18] | February 24 to July 24, 2026[18] |
| IEEPA Brazil duty (ended) | 40%[7] | Products of Brazil except Annex I goods and Section 232 goods[7] | Executive Orders 14323 and 14361; 9903.01.77[7][8][6] | August 6, 2025 to February 23, 2026[6][15] |
| IEEPA reciprocal tariff (ended) | 10%[10][12] | Brazilian goods not in the exempt categories[10] | Executive Orders 14257 and 14326; 9903.02.09 from August 7, 2025[12][6] | April 5, 2025 to February 23, 2026[10][15] |
Notes to the table
Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.
- Note 1, exemptions from the 25% Brazil duty. Headings 9903.05.02 to 9903.05.09 exempt goods in transit (note 4), the HTS lines listed in U.S. note 50(a)(ii), particular articles listed in note 50(a)(iii), civil aircraft and their parts, listed articles for pharmaceutical use, Section 232 goods, donations and informational materials.[6] The note 50(a)(ii) list includes green and roasted coffee (0901.11.00, 0901.21.00), fresh and frozen beef lines of headings 0201 and 0202, orange juice (2009.11.00, 2009.12.25, 2009.12.45, 2009.19.00), chemical wood pulp (4703.29.00), iron ore (2601.11.00, 2601.12.00), crude oil (2709.00.10, 2709.00.20), and cocoa beans (1801.00.00).[6] Granite slabs of 6802.93.00 are not on it.[6]
- Note 2, exemptions from the 12.5% forced-labor duty. Headings 9903.05.85 to 9903.05.92 exempt goods in transit, the lines listed in U.S. note 52(b) and articles in note 52(c), civil aircraft and their parts, listed articles for pharmaceutical use, Section 232 goods, donations and informational materials.[6] The note 52(b) list includes coffee, beef, orange juice, chemical wood pulp, crude oil and cocoa beans, but of the iron ore lines only non-agglomerated ore (2601.11.00), not pellets (2601.12.00).[6] Brazil has no country-specific exemption heading for this duty.[6]
- Note 3, Section 232 and the two Section 301 duties. Steel, aluminum and copper articles and listed derivatives, passenger vehicles and light trucks and their parts, medium- and heavy-duty vehicles and their parts, wood products, patented pharmaceuticals and semiconductor articles are exempt from the 25% duty (9903.05.07) and the 12.5% duty (9903.05.90).[6] See our Section 232 guide for every 232 rate.
- Note 4, in-transit rules. Goods loaded on the vessel before 12:01 a.m. ET on July 22, 2026 and entered before 12:01 a.m. ET on July 29, 2026 were exempt from the 25% duty (9903.05.02).[6] Goods loaded 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 forced-labor duty (9903.05.85).[6]
- Note 5, antidumping and countervailing duties. Both Section 301 duties are paid in addition to any antidumping or countervailing duty.[6] Orders on Brazilian goods include corrosion-resistant steel (antidumping and countervailing, since December 19, 2025), raw honey (antidumping, since June 10, 2022) and certain lemon juice (antidumping, since February 16, 2023).[24][25][26][27] Find others in our AD/CVD case finder.
- Note 6, Section 122. The surcharge did not apply on top of Section 232 duties; on a product partly covered by 232, it applied only to the part 232 did not cover.[17]
Two Brazilian products, two very different answers
Granite slabs (6802.93.00). The Column 1 rate is 3.7%. The line is on neither exemption list, so as of October 7, 2026 it pays the 25% Brazil duty and the 12.5% forced-labor duty on top.[6] Our granite from Brazil duty page shows the stack line by line.
Green coffee (0901.11.00). The Column 1 rate is free, and the line is listed in both U.S. note 50(a)(ii) and U.S. note 52(b), so neither Section 301 duty applies.[6] Coffee was also on the HTS list of goods exempt from the 40% IEEPA duty by the time that duty ended.[6]
These are examples, not your rate. Your product's line is set by classification, which a licensed customs broker confirms on the entry.
The Brazil Section 301 investigation and the 25% duty
USTR opened the investigation on July 15, 2025, at the President's direction, into Brazil's acts, policies and practices on digital trade and electronic payment services, preferential tariffs, anti-corruption enforcement, intellectual property protection, ethanol market access and illegal deforestation.[4] On June 1, 2026 it found them actionable and proposed a 25% tariff on all goods of Brazil with exemptions.[3]
After more than 360 written comments and a two-day hearing, the President directed USTR on July 15, 2026 to impose the 25% duty with the exemptions in an annex.[1][2] USTR's notice put it into effect for goods entered from 12:01 a.m. ET on July 22, 2026.[1] It exempted everything on the June proposal except high-purity dissolving pulp and non-pharmaceutical uses of some products, and added aluminum hydroxide, antiques and art, certain hides and leather, certain seafood, more pharmaceuticals, certain wood products, iron and steel scrap, organic honey, pig iron, unflavored instant coffee and used clothing.[1]
Brazilian goods admitted to a foreign-trade zone that are subject to the duty can only take privileged foreign status.[1] As of October 7, 2026, we found no later Federal Register notice changing the rate or the exemptions.
Section 301: the 12.5% forced-labor duty on Brazilian 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. Economies that had adopted or committed to such a ban got 10%; Brazil was set at 12.5%, from July 24, 2026.[5] The HTS line is 9903.05.27, and only the general exemptions in note 2 above apply.[6]
This is separate from the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
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. Brazil's Section 232 steel quota arrangement ends, and Brazilian steel pays the general Section 232 rate.[21]
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries. Brazil had no higher country rate in Annex I.[10][11]
- July 15, 2025. USTR opens the Brazil Section 301 investigation.[4]
- August 6, 2025. The 40% IEEPA duty on products of Brazil takes effect (9903.01.77), on top of the 10% reciprocal duty.[7][6]
- November 13, 2025. Executive Order 14361, signed November 20, takes certain agricultural products of Brazil out of the 40% duty for goods entered from this date.[8]
- 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, Executive Order 14323 included, the same day.[13][14]
- 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.[15][18]
- April 6, 2026. Section 232 metals duties move to the full customs value.[22]
- June 1, 2026. USTR finds Brazil's practices actionable and proposes a 25% tariff.[3]
- July 22, 2026. The 25% Brazil Section 301 duty begins.[1]
- July 24, 2026. The Section 122 surcharge expires, and the 12.5% forced-labor duty on Brazil begins.[17][5]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[32]
The 40% IEEPA tariff on Brazil: how it worked and how it ended
Executive Order 14323 of July 30, 2025 declared a national emergency with respect to Brazil and imposed an additional 40% on products of Brazil from August 6, 2025.[7][6] It applied on top of the 10% reciprocal duty, but not to goods subject to Section 232, and Annex I exempted listed goods including certain silicon metal, pig iron, civil aircraft and parts, metallurgical-grade alumina, tin ore, wood pulp, precious metals, energy products and fertilizers.[7] Executive Order 14361 added certain agricultural products to the exemptions from November 13, 2025; by the end, the HTS exemption list included lines for coffee, beef and orange juice.[8][6]
Executive Order 14389 ended the IEEPA duties under Executive Order 14323 on February 20, 2026, and CBP stopped collecting them on goods entered from 12:00 a.m. ET on February 24, 2026.[14][15] The national emergency itself was continued for another year on July 28, 2026, but no IEEPA duty is attached to it.[9][14]
IEEPA duties already paid on Brazilian goods, including the 40%, are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed its entries, can file the CAPE declaration, and the refund is paid to the importer of record or the party it designated on CBP Form 4811.[16] See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.[17][18] Brazil had no separate rate. On July 22 and 23, 2026, the surcharge and the 25% Brazil duty overlapped: the HTS notes for both headings apply each in addition to the other additional duties in subchapter III, so non-exempt Brazilian goods entered on those two days carried both.[6]
The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but it ordered relief only for the three plaintiffs it found had standing.[19] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.[20] As of October 7, 2026, CBP's refund page covered IEEPA duties only.[16] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Section 232 and Brazilian steel
From 2018, Brazilian steel entered under an alternative arrangement with quotas instead of the Section 232 duty. Proclamation 10896 ended that arrangement, and every other country arrangement, as of March 12, 2025, so Brazilian steel articles have paid the general Section 232 rate since then.[21] HTS Revision 20 has no Section 232 line specific to Brazil.[6]
Since April 6, 2026, steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, not only the metal content.[22] Goods that pay a covered Section 232 duty do not also pay either Section 301 duty (note 3).[6] Full rates, lines and dates are in our Section 232 guide.
Fees, GSP and trade agreements
The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum of $34.58 and $670.86 from October 1, 2026.[32] The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port. It applies to ocean freight, not air.[33]
Brazil is listed in General Note 4 of the HTS as a GSP beneficiary, but the program expired on December 31, 2020, and CBP lists it as pending renewal by Congress.[6][28][29] Brazil has no free trade agreement with the United States, and as of October 7, 2026 USTR's page of Agreements on Reciprocal Trade did not list one with Brazil.[30]
How to find the rate for your product
With two exemption lists in play, the 10-digit HTS line decides almost everything. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Check the line against U.S. note 50 (the 25% Brazil duty) and U.S. note 52 (the 12.5% forced-labor duty) to Chapter 99. A line can be on one list and not the other.
- Open the tariff simulator with Brazil as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Check whether the line is covered by Section 232 or an antidumping or countervailing duty order in the AD/CVD case finder. Our analysis of duty paid by origin shows how these layers add up across trading partners.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.