U.S. Tariffs by Country: the Global 301 Tiers (2026)
Since 2026-07-24 the U.S. stacks a global 301 by origin (FR 2026-15181): 60 economies across 10% / 12.5% tiers plus 5 combined-cap tiers; USMCA-qualifying goods and Section 232 sectors are exempt. The tier table updates with the ruleset snapshot.
The global Section 301 program (FR 2026-15181, 91 FR 47318), effective 2026-07-24, adds an ad valorem layer by origin economy on top of MFN; it is in litigation and CBP enforcement prevails. Tiers below are generated live from ruleset v0.3.1 (as of 2026-09-19). Sources: FR 2026-15181 (91 FR 47318) · USTR fact sheet
Flat 10% tier (17 economies)
Flat 12.5% tier (38 economies)
MFN + 301 combined-cap tiers
- EU — MFN + 301 combined cannot exceed 10% (tier 10%, waived above the cap)
- TW — MFN + 301 combined cannot exceed 10% (tier 10%, waived above the cap)
- CH — MFN + 301 combined cannot exceed 12.5% (tier 12.5%, waived above the cap)
- JP — MFN + 301 combined cannot exceed 12.5% (tier 12.5%, waived above the cap)
- KR — MFN + 301 combined cannot exceed 12.5% (tier 12.5%, waived above the cap)
USMCA-qualifying goods (CA/MX) are exempt; goods covered by Section 232 sectors are exempt from the global 301 layer.
The other direction: exporting from the U.S.
For non-U.S. destinations the calculator uses the simplified regime: local import VAT/GST and de minimis thresholds (data as of 2026-08-31).
| Market | Import tax | Duty de minimis | VAT de minimis |
|---|---|---|---|
| United Kingdom | 20% | 135 | 135 |
| Germany | 19% | 150 | 0 |
| France | 20% | 150 | 0 |
| Italy | 22% | 150 | 0 |
| Netherlands | 21% | 150 | 0 |
| Spain | 21% | 150 | 0 |
| Poland | 23% | 150 | 0 |
| Canada | 5% | 20 | 40 |
| Australia | 10% | 1000 | 1000 |
| New Zealand | 15% | 1000 | 1000 |
| Japan | 10% | 10000 | 10000 |
| Singapore | 9% | 400 | 400 |
| South Korea | 10% | 150000 | 150000 |
| United Arab Emirates | 5% | 300 | 300 |
| Mainland China | 13% | 1000 | 1000 |
Apenas estimativas. Não é assessoria aduaneira, tributária ou jurídica. Os tributos devidos são determinados pela Alfândega e Proteção de Fronteiras dos EUA (CBP).
Frequently asked questions
How many economies does the global 301 cover, and at what rates?
The global 301 (FR 2026-15181), effective 2026-07-24, covers 60 economies across flat 10% and 12.5% tiers, plus 5 combined-cap tiers (e.g., EU capped at MFN + 301 ≤ 10%, Japan ≤ 12.5%). The tier table above is generated live from the ruleset snapshot.
Fontes: FR 2026-15181 (91 FR 47318) · USTR fact sheet
Do Canadian/Mexican goods pay the global 301?
USMCA-qualifying goods are exempt. Canada/Mexico goods that do not qualify under USMCA origin rules pay their tier rate (both sit at the 10% tier).
Do Section 232 sector goods also stack the global 301?
No. Goods covered by Section 232 sectors (steel/aluminum/copper/autos/lumber/furniture/pharmaceuticals/semiconductors) are exempt from the global 301 layer and carry the 232 rates instead (e.g., steel/aluminum/copper 50%, autos 25%).
Is the program still in litigation?
Yes. Challenges are pending at the Court of International Trade with a schedule set; CBP enforcement prevails meanwhile, and the tiers above follow the ruleset snapshot as it updates.
Fontes: FR 2026-15181 (91 FR 47318)