Update on Brazil Tariff Exemptions
Customs and Border Protection (CBP) has issued further guidance on exemptions from the tariffs imposed by Executive Order 14323, issued July 30, 2025, “Addressing Threats to the United States by the Government of Brazil.” A new Executive Order, “Modifying the Scope of Tariffs on the Government of Brazil” provides updates to the products that are exempt from the Brazil tariffs.
Here is the new guidance:
Effective with respect to goods entered for consumption, or withdrawn from a warehouse for consumption, on or after 12:01 a.m. ET on Nov. 13, 238 agricultural HTSUS classifications and eleven additional categories of agricultural products, are added to Annex I of Executive Order 14323, as amended, which identifies the products to which the Brazil tariffs do not apply.
The list of added agricultural classifications and additional product categories can be found in Annex II of the Nov. 20, 2025, Executive Order. Thus, products that are properly classifiable under these 238 HTSUS classifications, or the eleven additional categories of products, described in subdivisions (a) and (b), respectively, of U.S. note 2(x)(iii) to subchapter III of chapter 99 of the HTSUS, are now exempt from the Brazil tariffs. With the exception of products listed in the paragraph below, entry filers should declare heading 9903.01.81 when entering such goods to declare the goods exempt from the Brazil tariffs, CBP said.
Entry filers should declare heading 9903.01.90 when entering such goods that are described by one of the categories of agricultural products that are described in new subdivision (b) to U.S. note 2(x)(iii) to subchapter III of chapter 99 of the HTSUS, to declare the goods as exempt from Brazil tariffs. The categories of agricultural products that are described in the new subdivision (b) to U.S. note 2(x)(iii) to subchapter III of chapter 99 of the HTSUS are:
1. Etrogs (classifiable in subheading 0805.90.01)
2. Tropical fruit, nesoi, frozen, whether or not previously steamed or boiled (classifiable in subheading 0811.90.80)
3. Date palm branches, Myrtus branches, or other vegetable material for religious purposes only (classifiable in subheading 1404.90.90)
4. Bread, pastry, cakes, biscuits and similar baked products, nesoi, and puddings, whether or not containing chocolate, fruit, nuts or confectionery, for religious purposes only (classifiable in subheading 1905.90.10)
5. Bakers’ wares, communion wafers, empty capsules suitable for pharmaceutical use, sealing wafers, rice paper and similar products, nesoi, for religious purposes only (classifiable in subheading 1905.90.90)
6. Acai (classifiable in subheading 2008.99.21)
7. Citrus juice of any single citrus fruit (other than orange, grapefruit or lime), of a Brix value not exceeding 20, concentrated, unfermented, except for lemon juice (classifiable in subheading 2009.31.60)
8. Coconut water or juice of acai (classifiable in subheading 2009.89.70)
9. Coconut water juice blends, not from concentrate, packaged for retail sale (classifiable in subheading 2009.90.40)
10. Acai preparations for the manufacture of beverages (classifiable in subheading 2106.90.99)
11. Essential oils other than those of citrus fruit, other, nesoi, for religious purposes only (classifiable in subheading 3301.29.51)
CBP said entry filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.
For any entries that have been filed declaring heading 9903.01.77 that include the agricultural products identified as exempt from the Brazil tariffs and that have been entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on Nov. 13, 2025, importers should take action as necessary to correct entries to identify any products that are exempt from the Brazil tariffs pursuant to the Nov. 20, 2025 EO as soon as possible. For entries filed within the last 10 days, importers should correct entries within 10 days of the cargo’s release from CBP custody and prior to estimated duties being deposited to avoid needing refunds. For unliquidated entries for which estimated duties have already been deposited, importers may file a post summary correction (PSC) to request a refund. Upon PSC approval, the refund will be issued at liquidation. For liquidated entries, importers may request a refund by filing a protest within 180 days after liquidation in accordance with 19 U.S.C. 1514.