top of page

New U.S. Section 301 Tariffs

Jul 27
5 min read

🔓 The U.S. will implement new Section 301 tariffs within hours, replacing the temporary Section 122 tariffs. Importing businesses should review their exposure immediately.

Summary: The Trump Administration has announced a significant expansion of U.S. trade measures through new Section 301 tariffs, effective 12:01 a.m. EDT on 24 July 2026.

The new duties replace the temporary worldwide 10% Section 122 tariffs, which expire at midnight on 23 July 2026. Unlike the temporary emergency tariffs, the new measures introduce differentiated tariff rates depending on the country of origin and include special rules for several major trading partners, including the European Union, Taiwan, Japan, South Korea and Switzerland. Importers, exporters, customs brokers and multinational manufacturers should review their customs strategies immediately to understand how these measures could affect duty costs, sourcing decisions and supply chain resilience.

Customs Manager trade dashboard with Section 301 tariffs, world map, cargo ship, port cranes, charts, and compliance forms.
Global trade enters a new phase as the United States expands Section 301 tariff measures.


Why Has the United States Introduced These Tariffs?

The latest measures follow a series of investigations conducted under Section 301 of the Trade Act, which allows the United States to impose trade remedies where foreign trade practices are considered harmful to U.S. commerce.


According to the Administration, these new tariffs are intended to strengthen domestic manufacturing, reduce unfair trading practices and encourage greater resilience across critical supply chains.


The measures also replace the temporary Section 122 tariffs that were introduced as emergency trade actions.



Which Countries Are Affected?

Infographic titled SECTION 301 TARIFFS with world map, customs dashboard, cargo ship, plane, and country tariff lists.
Different countries now face different tariff rates under the new U.S. trade measures.

The new tariff structure applies two different additional duty rates.

Countries Subject to an Additional 10% Tariff

The following countries will be subject to an additional 10% Section 301 duty:

  • Argentina

  • Bangladesh

  • Cambodia

  • Canada

  • Ecuador

  • El Salvador

  • Guatemala

  • Honduras

  • India

  • Indonesia

  • Jordan

  • Malaysia

  • Mexico

  • Pakistan

  • Sri Lanka

  • Trinidad & Tobago

  • United Kingdom


Countries Subject to an Additional 12.5% Tariff

Most remaining countries investigated under the Administration's review will now face an additional 12.5% tariff, including several major U.S. trading partners such as:

  • China

  • Vietnam

  • Thailand

  • Australia

  • Brazil

  • Israel

  • Türkiye

  • United Arab Emirates

  • South Africa



Special Rules Apply to Certain Trading Partners

The Administration has also introduced special duty calculations for several important trading partners.

European Union and Taiwan

Where the normal U.S. tariff is below 10%, an additional Section 301 tariff will apply to increase the combined duty to 10%.

Where the existing tariff is already 10% or higher, no additional Section 301 duty will be added.


Japan, South Korea and Switzerland

For these countries, the combined tariff will be increased to 12.5% where existing duties are below that level.


Where existing tariffs already exceed 12.5%, no additional duty applies.

These differentiated approaches demonstrate that businesses must calculate landed costs carefully rather than assuming a single tariff rate applies across all imports.



Products Excluded From the New Tariffs

Infographic for Customs Manager: Major Exemptions Section 301 with icons for pharmaceuticals, coffee, sugar, wood, crops, and more.
Several strategic industries continue to benefit from important tariff exemptions.

Several important product categories remain outside the scope of the new measures.

Major exemptions include:

  • Products already covered by Section 232 tariffs

  • Pharmaceuticals and pharmaceutical ingredients

  • Semiconductor manufacturing equipment

  • Pig iron

  • Aluminium scrap

  • Fertiliser inputs

  • Pesticide inputs

  • Agricultural seeds

  • Certain coffee products

  • Certain sugar products

  • Selected animal products

  • Battery scrap

  • Wood products

  • Antiques

  • Artwork

  • Collectibles


These exemptions reduce the impact on several strategic industries while maintaining pressure on other imported goods.



What Should Businesses Do Now?

Team reviews customs exposure dashboard in a dark office, with charts, maps, contracts, and laptops during a tense meeting.
Businesses should review sourcing strategies, tariff exposure and customs compliance without delay.

The new tariffs become effective almost immediately, leaving businesses with very limited preparation time.

Importers should now:

  • Review country of origin classifications.

  • Confirm applicable tariff rates.

  • Recalculate landed costs.

  • Review supplier contracts.

  • Assess customs valuation implications.

  • Examine sourcing alternatives where commercially viable.

  • Strengthen customs compliance procedures.

  • Monitor further U.S. trade announcements.


Businesses operating across multiple jurisdictions should also consider how these measures interact with existing Section 232 tariffs, Rules of Origin requirements and customs valuation obligations.



Looking Ahead

The introduction of these new Section 301 tariffs marks another significant shift in U.S. trade policy and highlights the continuing use of tariff measures as a strategic trade and industrial policy tool.


For businesses importing into the United States, customs compliance and proactive supply chain planning will become increasingly important as global trade policies continue to evolve.

Organisations that understand their tariff exposure, maintain accurate customs data and regularly monitor regulatory developments will be better positioned to manage costs, reduce compliance risks and respond quickly to future policy changes.



Sources

  1. The White House – Presidential Memorandum

    • Actions by the United States in the Investigations under Section 301 of the Trade Act of 1974 Related to the Failure of 60 Economies to Prohibit Imports Produced with Forced Labor

    • The White House – Presidential Memorandum

  2. U.S. Customs and Border Protection (CBP)

  3. Office of the United States Trade Representative (USTR)

  4. Office of the United States Trade Representative (USTR)



Need Help Managing Tariff Changes?

At Customs Manager Ltd,, we help businesses navigate evolving trade measures through:

Customs Consultancy

Expert advice on tariff classification, customs valuation, origin and duty optimisation.


Trade Compliance Reviews

Assess exposure to new tariff measures and strengthen customs governance.


Customs Training

Practical training covering U.S. trade remedies and customs compliance.


Actionable Trade Intelligence

Stay informed through our weekly customs intelligence covering the UK, EU, USA, export controls, sanctions, and global trade developments.

Gold-on-navy Customs Watch promo on a desk with booklets, pen, and envelope; text: Weekly EU, UK, and U.S. Regulatory Intelligence.
𝐹𝑜𝑢𝑟 𝑒𝑠𝑠𝑒𝑛𝑡𝑖𝑎𝑙 𝑐𝑢𝑠𝑡𝑜𝑚𝑠 𝑖𝑛𝑡𝑒𝑙𝑙𝑖𝑔𝑒𝑛𝑐𝑒 𝑢𝑝𝑑𝑎𝑡𝑒𝑠. 𝑂𝑛𝑒 𝑡𝑟𝑢𝑠𝑡𝑒𝑑 𝑠𝑜𝑢𝑟𝑐𝑒 𝑓𝑜𝑟 𝑠𝑡𝑎𝑦𝑖𝑛𝑔 𝑖𝑛𝑓𝑜𝑟𝑚𝑒𝑑, 𝑐𝑜𝑚𝑝𝑙𝑖𝑎𝑛𝑡, 𝑎𝑛𝑑 𝑎ℎ𝑒𝑎𝑑 𝑜𝑓 𝑐ℎ𝑎𝑛𝑔𝑒.

About Customs Manager’s Customs & Global Trade Intelligence Services

Our Professional Legislative Monitoring Service (PLM) is a research and curation service that monitors legislative updates from official government websites across selected jurisdictions and topics.


PRO Plan subscribers can access regular law change notifications to ensure they never miss a significant legal change on www.customsmanager.info – a website dedicated to customs & trade intelligence providing vital thought leadership development services to empower them to trade effectively, efficiently, and, of course, compliantly, across borders.


Pro Subscribers can add jurisdictions and topics for an additional charge to receive white-label intelligence services tailored to their industry. To find out more, contact us by emailing info@customsmanager.org


About Customs Manager Ltd.

We aim to empower people with import, export, and transport responsibilities with helpful advice, insightful training, relevant trade intelligence, and EU, UK, and U.S. direct and indirect customs clearance services. We devote all our passion and energy to helping businesses grow faster cross-border.


Working with us means having your own multilingual Customs Manager on standby to help you trade effectively, efficiently, and, of course, compliantly wherever you want to go. Includes Brexit & U.S. Tariff support.


Free Information and Updates:


Author

Ann Karen | Head of Growth

Updated: July 2026


Related Topics


Disclaimer

This article is provided for general informational purposes only and does not constitute legal, customs or tax advice. Businesses should seek professional advice based on their individual trading arrangements and compliance obligations.

Comments


Terms of Website Use

Cookie policy

Privacy policy

© 2025 by Customs Manager Ltd.

bottom of page