Section 301 (forced labor) – new US additional duties

The focus was on whether these economies adequately prohibit or effectively enforce a prohibition on the import of goods produced wholly or partly with forced labor. On June 2, 2026, the US Trade Representative (USTR) concluded that the reviewed actions, policies, and practices are inadequate and burden or restrict US trade.

The amount of the additional duty depends on the country of origin of the goods and may vary depending on the origin. The following tariff models apply:

Additional duty (Section 301) – “net after MFN” (all-in)

For goods from Switzerland, Japan and Korea, a Section-301 tariff of 12.5% (all in) applies, which already includes the MFN rate and is not applied in addition to it

• If MFN < 12.5%: additional Section 301 duty until the sum reaches 12.5%
• If MFN >= 12.5%: Section-301 duty 0%

For goods from the EU and Taiwan, a Section-301 tariff of 10% (all in) applies, which already includes the MFN rate and is not applied in addition to it

• If MFN < 10%: additional Section 301 duty until the sum reaches 10.0%
• If MFN >= 10%: Section-301 duty 0%

Additional duty (Section 301) – 10%

For goods from Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka, the United Kingdom, and Trinidad and Tobago, Section 301 duties of 10% in addition to the MFN duty apply.

Additional duty (Section 301) – 12.5%

For goods from all economies not listed above that were examined, an additional duty of 12.5% in addition to the MFN rate applies.

Goods from non-investigated smaller economies such as Liechtenstein are not subject to additional tariffs under Section 301 in connection with forced labor.

Country-specific tariffs are levied on the basis of the country of origin of the goods, not the country of departure. The non-preferential rules of origin of the United States apply.

Exceptions  

The following products are excluded from the Section 301 tariffs (forced labor):

• U.S. note 52(b) (page 16) - General products
• U.S. note 52(c) (page 19) - Specifically named items, such as seeds and tropical fruits
• U.S. note 52(d) (page 20) - Civil aviation products
• U.S. note 52(e) (page 22) - Pharmaceutical products
• U.S. note 52(f) (page 25) - Goods that already have an additional customs duty due to section 232, e.g. aluminum, steel, copper and vehicles
• U.S. note 52(j3) (page 27) - Certain products originating in Switzerland

Transit arrangement

Goods that were already on their final mode of transport (ship) or in a bonded warehouse and therefore in transit before July 24, 2026, are exempt from the additional duties under Section 301 (forced labor). However, this exemption only applies if the goods are released into free circulation in the United States by July 28, 2026, at the latest.

Drawback

The refund via the so-called Duty Drawback is also possible for duties pursuant to Section 301 (forced labor) duties. Whether the conditions for Duty Drawback are met must be checked on a case-by-case basis by an expert.

Note: The latest additional duties are available at any time in the customs database. Updates are usually made on a daily basis, but may be delayed by up to one working day in the event of short-term changes.

Sources:  

Actions by the United States in the Investigations under Section 301 of the Trade Act of 1974 of the Acts, Policies, and Practices of 60 Economies Related to the Failure of Each Economy to Impose and Effectively Enforce a Prohibition on the Importation of Goods Produced with Forced Labor – The White House

CSMS # 69326983 – GUIDANCE: Section 301 Forced Labor Import Duties