Brazil's 25% Section 301 tariff: what importers need to check
On July 22, 2026, an additional 25% Section 301 duty took effect on all products of Brazil under HTS 9903.05.01. It is country-wide, it stacks on your base rate, and it carves out goods already subject to Section 232. Here is how it resolves and what to check on Brazilian lines.
Last verified against U.S. regulations as of July 23, 2026. See our live status page for current data.
On July 22, 2026, at 12:01 a.m. Eastern Time, an additional 25% ad valorem duty took effect on products of Brazil under a USTR Section 301 action, carried by new HTS heading 9903.05.01 (U.S. note 50). Unlike most tariff news, this one is already live: entries on or after that moment owe the duty now.
If you source from Brazil, here is what actually changed and what to check.
Why this one behaves differently from the China 301 lists
Section 301 is the statute you already know from the China lists, where each list covers specific enumerated HTS codes. The Brazil action uses the same statute but a different shape: 9903.05.01 reads “articles the product of Brazil,” full stop. It is country-wide, not a code list. If a good is a product of Brazil and not carved out, it carries the 25%.
That is worth internalizing, because a “check the list” reflex will not work here. The test is origin, not membership in an annex.
How it stacks
The 25% is an additional duty. It sits on top of the base rate, and through July 23 it also sits on top of the Section 122 reciprocal surcharge. Take ceramic tableware, HTS 6912.00.48, Brazilian origin:
| Program | Chapter 99 | Rate | Why |
|---|---|---|---|
| MFN base | (none) | 9.8% | USITC general rate. |
| Section 122 | 9903.03.01 | + 10% | Reciprocal surcharge, through its July 23 sunset. |
| Section 301 (Brazil) | 9903.05.01 | + — | 25% on products of Brazil, U.S. note 50. |
| Total (through July 23) | 44.8% | Base + 122 + 301. |
Section 122 sunsets after July 23. From July 24, the same line is base + 25% = 34.8%, because the 122 layer drops out. The duties are applied independently to the customs value and summed; they do not compound.
The Section 232 carve-out
U.S. note 50 excludes goods already subject to Section 232, along with in-transit goods, civil aircraft under the WTO agreement, pharmaceutical-use articles, donations, and informational materials.
The 232 exclusion is the one that saves real money, and it is testable today. A Brazilian good that already pays a Section 232 duty is carved out of the 25%, not stacked with it. Brazilian steel, aluminium, or copper under 9903.82.xx pays its 232 rate and does not also pay the Brazil 301. If your landed-cost model assumes the 25% lands on everything from Brazil, it will over-quote your metals lines.
What we return today
GET /api/v1/tariffs/resolve returns the Brazil 301 now, on any Brazilian-origin line, with the note-50 carve-outs applied. The 25% appears in additional_measures under 9903.05.01, and 232-covered lines correctly show the 232 duty with the 301 suppressed.
What to check on Brazilian lines
Pull your Brazil-origin codes with entries on or after July 22. That is your exposure surface, and unlike a list-based program, it is simply everything you import from Brazil.
Separate out anything already under Section 232. Metals and other 232-covered Brazilian goods are carved out. This is the one part of the analysis that removes cost rather than adds it.
Watch the July 24 step-down. The total on most Brazilian lines drops 10 points when Section 122 sunsets. Price the entry date, not “today,” so a shipment landing July 24 or later is quoted without the 122 layer. See the Section 122 sunset for the full picture.
Common questions
Does the 25% apply to all Brazilian goods? It applies to all products of Brazil except the U.S. note 50 carve-outs: goods already subject to Section 232, in-transit goods, civil aircraft, pharmaceutical-use articles, donations, and informational materials. It is country-wide, not a code list.
When did it take effect? 12:01 a.m. Eastern Time on July 22, 2026. Entries before that moment are not affected.
Does it stack on Section 232? No. Goods already subject to Section 232 are excluded from the Brazil 301. A Brazilian steel article paying its 232 duty does not also pay the 25%.
Does it stack on Section 122? Yes, through July 23. Section 122 sunsets after that date, so from July 24 a covered Brazilian line is base + 25%, without the 122 layer.
Is this the same as the older Brazil tariffs? No. This is a Section 301 action under HTS 9903.05.01. It is separate from the earlier IEEPA-based Brazil measures, which sit under different headings and were a different statute.