The Office of the United States Trade Representative (“USTR”) has finalized Section 301 tariffs on 60 trading partners — covering 99.4% of U.S. imports — after finding they failed to adopt or enforce bans on forced-labor-made goods. Partners that committed to enacting such bans face a 10% tariff; those that haven’t face 12.5%. The tariffs took effect July 24, replacing a  stopgap 10% global tariff that expired after hitting its 150-day statutory limit.

USTR Finalizes Section 301 Tariffs & CIT Orders IEEPA Duty Refunds (2026) - Chan Vitanza LLP

Independently, the administration has imposed a 25% tariff on Brazil and plans a 50% tariff on Canada in August, while “excess capacity” tariffs on China, the EU, and others remain under negotiation. CIT Order Directs CBP to Reliquidate IEEPA Duties on Certain Entries Separately, the Court of International Trade (“CIT”) issued an Order on July 23, 2026, in pending IEEPA tariff refund litigation, ordering the Customs and Border Protection (“CBP”) to reliquidate — without IEEPA duties — plaintiffs’ entries liquidated more than 80 days ago where plaintiffs made estimated deposits under IEEPA, contingent on plaintiffs’ counsel submitting importer of record ID numbers and CBP’s acceptance of plaintiffs’ CAPE declarations.