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 |
Chỉ là ước tính. Không phải tư vấn hải quan, thuế hay pháp lý. Thuế thực phải nộp do Hải quan và Bảo vệ Biên giới Mỹ (CBP) quyết định.
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.
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.
Nguồn: FR 2026-15181 (91 FR 47318)