What a US buyer pays on Sri Lankan goods today
US duties are owed by the importer of record, usually the US buyer, not the exporter in Sri Lanka. The liability is a personal debt of the importer to the United States.[3] 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. Goods that ship through Colombo but were made elsewhere pay the duties of their country of origin.
As of October 7, 2026, an entry of Sri Lankan-origin goods is built from these layers. Most shipments of apparel, rubber gloves and other manufactures pay only the first two, plus fees.
- The normal (Column 1 General) duty for the HTS line. Sri Lanka is still listed as a GSP beneficiary, but the program expired on December 31, 2020 and Congress has not renewed it, so Sri Lankan goods pay the general rate unless a line is duty-free anyway.[2][4]
- A 10% Section 301 duty on products of Sri Lanka, under heading 9903.05.72, since July 24, 2026, with the general exemptions in note 1 below.[1][2]
- Section 232 duties instead of the 10% Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products.[2]
- Antidumping duties on goods under a Commerce order. One order covers Sri Lanka: paper file folders.[7]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[10][11]
Sri Lanka's main exports: which pay the 10% and which don't
The 10% Section 301 duty does not apply to the HTS lines listed in U.S. note 52(b) to Chapter 99. Several of Sri Lanka's best-known exports are on that list; its garments and most rubber manufactures are not.[2] The Column 1 rates below are from HTS Revision 20.[2]
| Product | HTS lines | Column 1 rate | 10% Section 301 duty |
|---|---|---|---|
| Black tea | 0902.30.00, 0902.40.00 | Free[2] | Exempt (note 52(b))[2] |
| Cinnamon | 0906.11.00, 0906.19.00, 0906.20.00 | Free on 0906.11.00[2] | Exempt (note 52(b))[2] |
| Natural rubber, including technically specified grades | 4001.10.00 to 4001.30.00 | Free on 4001.22.00[2] | Exempt (note 52(b))[2] |
| Coconuts and coconut oil | 0801.11.00 to 0801.19.01; 1513.11.00, 1513.19.00 | Set by line[2] | Exempt (note 52(b))[2] |
| Cotton T-shirts | 6109.10.00 | 16.5%[2] | Applies[2] |
| Men's and boys' cotton trousers | 6203.42.45 | 16.6%[2] | Applies[2] |
| Brassieres, not of silk | 6212.10.50, 6212.10.90 | 16.9%[2] | Applies[2] |
| Medical and surgical rubber gloves | 4015.12.10 | Free[2] | Applies[2] |
| Solid or cushion tires | 4012.90.10 | Free[2] | Applies[2] |
The US duty stack on goods from Sri Lanka, October 7, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Sri Lankan origin. Rates are additional to the Column 1 duty unless the row says otherwise.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward; 16.5% to 16.9% on the apparel examples above[2] | All Sri Lankan goods; GSP lapsed[4] | Harmonized Tariff Schedule | In force; GSP expired December 31, 2020[4] |
| Section 301, forced labor (in force) | 10%[1] | All products of Sri Lanka except the exemptions in note 1[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.72[1][2] | July 24, 2026[1] |
| Section 232 (in force) | Metals 50%, 25% or 15% combined; autos and parts 25%; other programs vary[8][9] | Covered products of any origin; no Sri Lanka partner rate in HTS Rev. 20[2] | Section 232, Trade Expansion Act of 1962; proclamations | Metals on full value from April 6, 2026[8] |
| Antidumping duty, paper file folders | 57.43% all-others rate in the order; one exporter at its own rate[7] | Paper file folders from Sri Lanka, case A-542-806[7] | Tariff Act of 1930; order 90 FR 46553[7] | September 29, 2025[7] |
| Merchandise processing fee | 0.3464%; $34.58 to $670.86 per entry[10] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[10] | New limits October 1, 2026[10] |
| Harbor maintenance fee | 0.125% of value[11] | Commercial cargo unloaded from a vessel at a covered US port[11] | 19 CFR 24.24[11] | In force |
| Section 122 surcharge (ended) | 10%[12] | Most imports; not on top of Section 232[12] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[12][13] | February 24 to July 24, 2026[13] |
| IEEPA reciprocal tariff (ended) | 10% baseline; 44% for one day; then 20%[16][17][2] | Sri Lankan goods not in the exempt categories[16] | Executive Orders 14257 and 14326; 9903.01.71, then 9903.02.57[20][2] | April 5, 2025 to February 23, 2026[16][23] |
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, Section 301 exemptions. The 10% duty does not apply to the products described in headings 9903.05.85 to 9903.05.92: goods in transit on July 24, 2026 (note 3), 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.[2] Sri Lanka has no country-specific exemption heading.[2] Knitted and woven apparel (chapters 61 and 62), rubber gloves (4015) and tires (4011, 4012) are not in note 52(b). Tires of 4011.10 and 4011.20.10 are listed as Section 232 vehicle parts, so they pay Section 232 instead (note 2); solid tires of 4012.90.10 pay the 10%.[2]
- Note 2, Section 232 and Section 301. 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 forced-labor Section 301 duty (9903.05.90).[2] See our Section 232 guide for every 232 rate.
- Note 3, 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.[1]
- Note 4, stacking. Goods that pay the 10% Section 301 duty also pay the Column 1 duty and any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they remain subject to antidumping and countervailing duties.[2]
- Note 5, 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.[12]
What changed, and when: April 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.
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Sri Lanka.[16]
- April 9, 2025. Sri Lanka's country rate of 44% in Annex I of Executive Order 14257 takes effect (9903.01.71).[17][2]
- April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead; Executive Order 14316 later extends the suspension to August 1, 2025.[18][19]
- August 7, 2025. Sri Lanka's reciprocal rate is set at 20% (9903.02.57).[20][2]
- September 29, 2025. Antidumping duty order on paper file folders from Sri Lanka.[7]
- 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.[21][22]
- 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.[23][13]
- July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 forced-labor duty on Sri Lanka begins.[12][1]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[10]
The IEEPA tariff on Sri Lanka: 44% announced, 20% charged, then zero
Executive Order 14257 of April 2, 2025 listed Sri Lanka at 44%.[17] That rate applied from April 9, 2025 and was suspended the next day, so Sri Lankan goods paid the 10% baseline until Executive Order 14326 set Sri Lanka's rate at 20% from August 7, 2025.[18][20][2] Steel, aluminum, autos and other Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were exempt from the reciprocal tariff.[16]
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[21][23]
IEEPA duties already paid on Sri Lankan goods 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.[24] 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.[12][13] Sri Lanka had no separate rate.
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.[14] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.[15] As of October 7, 2026, CBP's refund page covered IEEPA duties only.[24] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Section 301: the 10% forced-labor duty on Sri Lankan goods
On July 28, 2026 USTR published actions in its Section 301 investigations of 60 economies over failure to impose and effectively enforce a ban on imports made with forced labor. USTR noted that Sri Lanka adopted a forced-labor import prohibition after its June 5, 2026 proposal, and imposed 10% on products of Sri Lanka from July 24, 2026, the lower of the two main rates; most other economies pay 12.5%.[1] The HTS line is 9903.05.72.[2]
For garments, that means 10% on top of the Column 1 rate. The notice directs USTR to set up textile and apparel tariff-rate quotas only for Bangladesh, Cambodia, Indonesia and Malaysia; Sri Lanka is not among them.[1]
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
GSP, trade agreements and Section 232
GSP. Sri Lanka is listed in General Note 4 of the HTS as a beneficiary developing country under the Generalized System of Preferences.[2] The program expired on December 31, 2020. Since January 1, 2021, goods that were GSP-eligible pay the Column 1 General rate, and CBP lists the program as pending congressional renewal.[4][5]
Trade agreements. Sri Lanka has no free trade agreement with the United States. As of October 7, 2026, USTR's page of Agreements on Reciprocal Trade did not list one with Sri Lanka.[6] Treat any rate tied to a future agreement as unsettled until it appears in the Federal Register or a CBP message.
Section 232. These duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 20 has no Section 232 line specific to Sri Lanka.[2] 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.[8] Full rates are in our Section 232 guide.
De minimis. Low-value parcels, such as samples and e-commerce orders, no longer enter duty-free under the de minimis rule. Our de minimis guide covers what changed.
Fees on every entry: MPF and HMF
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.[10] 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.[11]
Both fees are paid by the importer of record on the entry. Our customs clearance page explains how the entry is arranged.
How to find the rate for your product
The duty depends on the 10-digit HTS line and the entry date. 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. For garments, have the fiber content, knit or woven construction and the gender and age group to hand.
- Check whether the line is listed in U.S. note 52(b) to Chapter 99. If it is, the 10% Section 301 duty does not apply.
- Open the tariff simulator with Sri Lanka 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 the US import data for headings Sri Lanka ships, such as rubber gloves, or browse import duty by HTS code and the AD/CVD case finder.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.