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CSMS # 65807735 – GUIDANCE – Additional Duties on Imports from
Brazil – USCBP
The purpose of
this message is to provide guidance on the additional duties on
imports that are the products of Brazil, pursuant to the
International Emergency Economic Powers Act (IEEPA), as set forth in
the Executive Order (EO), “Addressing Threats to the United States by the
Government of Brazil” issued on
July 30, 2025.
GUIDANCE
APPLICATION OF
ADDITIONAL DUTY RATES
For goods that
are products of Brazil, that are entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m.
eastern daylight time August 6, 2025, the following Harmonized Tariff
Schedule of the United States (HTSUS) classification and additional
duty rate apply:
9903.01.77:
All imports of articles that are products of Brazil, other than
products classifiable under headings 99903.01.78-9903.01.83 and other
than products for personal use included in accompanied baggage of
persons arriving in the United States, will be assessed an additional
ad valorem rate of duty of 40%.
The additional
duty provided for in 9903.01.77 applies in addition to the additional
duty on products of Brazil imposed by EO 14257, “Regulating Imports
with a Reciprocal Tariff to Rectify Trade Practices That Contribute
to Large and Persistent Annual United States Goods Trade Deficits,”
as amended, as well all other applicable duties (including
antidumping and countervailing duties), taxes, fees, exactions, and
charges, except for duties imposed pursuant to Section 232 of the
Trade Expansion Act of 1962 (Section 232 duties). The additional
duty provided for in 9903.01.77 does not apply to products of Brazil
that are subject to Section 232 duties.
EXEMPTIONS
The following
HTSUS classifications apply to products that are exempted from the
additional ad valorem duties imposed pursuant to the July 30, 2025
EO, “Addressing Threats to the United States by the Government of
Brazil”:
9903.01.78: Articles
the product of Brazil that (1) were loaded onto a vessel at the port
of loading and in transit on the final mode of transit prior to entry
into the United States, before 12:01 a.m. eastern daylight time on
August 6, 2025; and (2) are entered for consumption or withdrawn from
warehouse for consumption before 12:01 a.m. eastern daylight time on
October 5, 2025.
9903.01.79: Articles
the product of Brazil that are donations, by persons subject to the
jurisdiction of the United States, of articles, such as food,
clothing, and medicine, intended to be used to relieve human
suffering, provided that the President has not made the determination
for an exception from this exemption as provided in subdivision
(x)(ii) of note 2 to subchapter III of chapter 99 of the HTSUS, which
was added to the HTSUS by Annex II of the Executive Order.
9903.01.80: Articles
the product of Brazil that are informational materials, including but
not limited to, publications, films, posters, phonograph records,
photographs, microfilms, microfiche, tapes, compact disks, CD ROMs,
artworks, and news wire feeds.
9903.01.81: Articles
the product of Brazil, identified in Annex I of the Executive Order
and classified in the subheadings enumerated in subdivision (x)(iii)
of note 2 to subchapter III of chapter 99 of the HTSUS, which was
added to the HTSUS by Annex II of the Executive Order. The
articles subject to 9903.01.81 are products other than civil
aircraft.
9903.01.82: Articles
of civil aircraft (all aircraft other than military aircraft); their
engines, parts, and components; their other parts, components, and
subassemblies; and ground flight simulators and their parts and
components, the product of Brazil, that otherwise meet the criteria
of General Note 6 of the HTSUS, regardless of whether a product is
entered under a provision for which the rate of duty “Free (C)”
appears in the “Special” subcolumn, as identified in Annex I of the
Executive Order.
9903.01.83: Articles
of iron or steel, derivative articles of iron or steel, articles of
aluminum, derivative articles of aluminum, passenger vehicles
(sedans, sport utility vehicles, crossover utility vehicles,
minivans, and cargo vans) and light trucks and parts of passenger
vehicles (sedans, sport utility vehicles, crossover utility vehicles,
minivans, and cargo vans) and light trucks, and semi-finished copper
and intensive copper derivative products, the product of
Brazil, as provided in subdivision (x)(v) through (x)(xi) of
note 2 to subchapter III of chapter 99 of the HTSUS, which was added
to the HTSUS by Annex II of the Executive Order. Specifically,
consistent with subdivision (x)(v) through (x)(xi) of note 2 to
subchapter III of chapter 99 of the HTSUS, as added to the HTSUS by
Annex II of the Executive Order, the additional duties imposed by
heading 9903.01.77 do not apply for such products that are provided
for in headings 9903.81.87 through 9903.81.93, inclusive, and
headings 9903.85.02, 9903.85.04, 9903.85.07, 9903.85.08, 9903.85.09,
9903.94.01, 9903.94.03, 9903.94.05, and 9903.78.01.
CHAPTER 98
The additional
duties imposed by heading 9903.01.77 will not apply to goods for
which entry is properly claimed under a provision of chapter 98 of
the HTSUS pursuant to applicable regulations of U.S. Customs and
Border Protection (CBP), and whenever CBP agrees that entry under
such a provision is appropriate, except for goods entered under
heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and
9802.00.60. For subheadings 9802.00.40, 9802.00.50, and
9802.00.60, the additional duties apply to the value of repairs,
alterations, or processing performed (in Brazil), as described in the
applicable subheading. For heading 9802.00.80, the additional
duties apply to the value of the article assembled abroad (in
Brazil), less the cost or value of such products of the United
States, as described.
FOREIGN TRADE
ZONE
Articles that
are products of Brazil, excluding those encompassed by 50 U.S.C.
1702(b), except those that are eligible for admission to a foreign
trade zone under “domestic status” as defined in 19 CFR 146.43, and
are admitted into a United States foreign trade zone on or after
12:01 a.m. eastern daylight time on August 6, 2025, must be admitted
as “privileged foreign status” as defined in 19 CFR 146.41. Such
articles will be subject, upon entry for consumption, to the duties
imposed by this order and the rates of duty related to the
classification under the applicable HTSUS subheading in effect at the
time of admission into the United States foreign trade zone.
DRAWBACK
Drawback is
available with respect to the additional duties imposed pursuant to
the July 30, 2025 EO, “Addressing Threats to the United States by the
Government of Brazil”.
HTS SEQUENCE
When
submitting an entry summary in which a heading or subheading in
Chapter 98 and/or 99 is claimed on imported merchandise, the
following instructions will apply for the order of reporting the HTS
on an entry summary line.
1. Chapter 98
(if applicable)
2. Chapter 99
number(s) for additional duties (if applicable)
3. For trade
remedies,
· First report the Chapter 99 HTS for Section 301,
· Followed by the Chapter 99 HTS for IEEPA,
· Followed by the Chapter 99 HTS for 201 duties (if applicable)
(232 is not applicable to the Brazil EO),
· Followed by the Chapter 99 HTS for Section 201 quota (if
applicable).
4. Chapter 99
number(s) for REPLACEMENT duty or other use (i.e., MTB or other
provisions)
5. Chapter 99
number for other quota (not covered by #3) (if applicable)
6. Chapter 1
to 97 Commodity Tariff
The entered
value of the imported product reported on the entry summary line
should be reported on the Chapter 1-97 HTS classification, unless
Chapter 98 reporting provisions require the entered value to be
reported differently.
CBP will
provide additional guidance to the trade community through CSMS
messages as appropriate.
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