Brazil Section 301 Tariffs: Proposed Action and Importer Watch Items
USTR's Brazil Section 301 determination and proposed tariff action, including allegations, proposed scope, comment deadlines, and how importers should separate this from IEEPA refunds.
Quick Answer
USTR has made a Section 301 determination on Brazil and proposed responsive action for comment. The June 2026 notice covers alleged issues in digital trade and electronic payment services, tariff treatment, anti-corruption enforcement, intellectual property, ethanol market access, and illegal deforestation. These are proposed future Section 301 actions, not current IEEPA refunds and not current CAPE claims.
Informational only - not legal advice.
What changed
On June 1, 2026, USTR announced that Brazil's acts, policies, and practices are actionable under Section 301(b). The Federal Register notice was published June 4.
The determination followed an investigation initiated July 15, 2025 and a record that USTR says included more than 30 witnesses and more than 295 comments and rebuttals.
Issues USTR identified
USTR grouped the Brazil determination around six areas:
- digital trade and electronic payment services,
- unfair and preferential tariffs,
- anti-corruption enforcement,
- intellectual property protection,
- ethanol market access,
- illegal deforestation.
Dates importers should track
| Date | Event |
|---|---|
| June 1, 2026 | USTR determination announced |
| June 4, 2026 | Federal Register notice published |
| June 22, 2026 | Requests to appear due |
| July 1, 2026 | Written comments due |
| July 6, 2026 | Public hearing scheduled |
| July 15, 2026 | Statutory deadline for USTR action |
What to do now
Brazil importers should separate three different issues:
- IEEPA history: Brazil IEEPA reciprocal duties ended February 24, 2026 and may be reviewed through CAPE if eligible.
- Section 122:
9903.03.*duties remain separate from IEEPA/CAPE and are in appellate-stay posture. - Brazil Section 301: the June 2026 notice is a proposed future trade-remedy action that may create new exposure if finalized.
Do not put Brazil Section 301 exposure into a CAPE refund model. Instead, map Brazil-origin imports by HTS, value, supplier, and whether any proposed exclusion or special category applies.
Frequently Asked Questions
Did USTR make a Section 301 determination about Brazil in June 2026?
Yes. USTR announced on June 1, 2026 that it determined several Brazil acts, policies, and practices are unreasonable and burden or restrict U.S. commerce.
Are Brazil Section 301 tariffs currently being collected under the June 2026 notice?
No. The June notice proposes action and asks for comments. Importers should wait for any final USTR action and CBP implementation before treating it as a current duty.
How is the Brazil Section 301 action different from IEEPA refunds?
IEEPA refunds relate to invalidated IEEPA duties and CAPE. The Brazil Section 301 notice is a separate proposed trade-remedy action and does not create or block CAPE eligibility by itself.
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Sources & Verification
Last verified: 2026-06-08
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Upload DocumentsInformational only — not legal advice. RefundArrow is not a law firm, and this resource does not create an attorney‑client relationship with Himmelstein & Adkins, LLC. Tariff/refund outcomes depend on your facts, entry records, and evolving CBP/court guidance; consult qualified customs counsel for advice on your situation.