Late on July 23, 2026, the Office of the U.S. Trade Representative (USTR) published its final action under Section 301, concluding investigations into 60 economies concerning their failure to impose and effectively enforce prohibitions on the importation of goods produced with forced labor. The USTR determined that the identified acts, policies, and practices are unreasonable and burden or restrict U.S. commerce, warranting the imposition of additional tariffs.
The additional tariffs will apply to products entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. EST on July 24, 2026. Goods that are loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. EST on July 24, 2026, and entered for consumption or withdrawn from warehouse for consumption before 12:01 EST on July 28, 2026, will not be subject to this additional duty.
Under the final action, an additional 10% ad valorem Section 301 tariff applies to imports from Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, Trinidad and Tobago, and the United Kingdom.
For products of the European Union and Taiwan, the Section 301 tariff will apply in combination with the MFN duty rate, with the combined rate totaling 10 %. Where the applicable MFN duty rate is already 10% or greater, no additional Section 301 tariff applies.
Similarly, for products of Japan, South Korea, and Switzerland, the Section 301 tariff will apply in combination with the MFN duty rate, with the combined rate totaling 12.5%. If the MFN duty rate is already 12.5% or greater, no additional Section 301 tariff applies.
All other investigated economies are subject to an additional 12.5% ad valorem Section 301 tariff, which include Algeria, Angola, Australia, Bahamas, Bahrain, Brazil, Chile, China, Colombia, Costa Rica, Dominican Republic, Egypt, Guyana, Hong Kong, Iraq, Israel, Kazakhstan, Kuwait, Libya, Morocco, New Zealand, Nicaragua, Nigeria, Norway, Oman, Peru, Philippines, Qatar, Russia, Saudi Arabia, Singapore, South Africa, Thailand, Turkey, United Arab Emirates, Uruguay, Venezuela, and Vietnam.
The tariffs apply broadly to products of the covered economies unless specifically exempted. Annexes I and II identify the excluded products, which include certain raw materials, products that could cause economy-wide disruptions if subject to these tariffs, products that cannot be grown or produced in sufficient quantities in the United States or obtained from other sources, and products for which these tariffs would not effectively address the identified trade practices. Certain product-specific exclusions were also granted to Argentina, Bangladesh, Cambodia, Ecuador, El Salvador, the European Union, Guatemala, Indonesia, Jordan, Malaysia, Switzerland, Taiwan, and the United Kingdom to encourage those economies to strengthen and effectively enforce forced labor import prohibitions.
The final action also directs the USTR to establish three-year tariff-rate quotas (TRQs) for certain textile and apparel products from Bangladesh, Cambodia, Indonesia, and Malaysia to encourage the import and use of U.S. cotton and textile inputs. Until those TRQs are implemented, the applicable 10% Section 301 tariff will continue to apply to covered textile and apparel imports from those countries.
This final action exempts Canadian goods qualifying for duty-free treatment under USMCA, as well as certain qualifying textile and apparel goods entered duty-free under CAFTA-DR, from the additional Section 301 Forced Labor tariffs.
The additional duties also will not apply to goods properly entered under Chapter 98, except for goods entered under subheadings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed. For goods entered under 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost or value of U.S. components.
The tariff proposals in each investigation included exemptions for certain goods, including informational materials, donations, accompanied baggage, and all articles subject to tariffs under Section 232.
Any merchandise subject to these Section 301 Forced Labor tariffs that are admitted into an FTZ, except merchandise eligible for admission under "domestic status" as defined in 19 C.F.R. § 146.43, may only be admitted under "privileged foreign status", effective on the date the additional duties take effect.
Please refer to the links below for the complete details and Annexes:
USTR Takes Action in Forced Labor Section 301 Investigations