Brazil customs tariff schedule update
Brazil’s customs tariff schedule (TIPI and NCM) was recently updated by the Brazilian Federal Revenue (Receita Federal) and Câmara de Comércio Exterior (Gecex) to add new tariff codes and delete or split others, including specific listings for protective helmets and poly(oxyethylene) methallyl ether (HPEG). The original NCM 6506.10.00 (“Capacetes e artigos de uso semelhante, de proteção”) was split into two new subcodes:
- 6506.10.10 – Protective helmets used by firefighters with visor and face shield (alíquota 0 % IPI).
- 6506.10.90 – Other protective helmets (alíquota 0 % IPI).
A new classification was added under the TIPI (Tabela de Incidência do Imposto sobre Produtos Industrializados) to reflect updated NCM splits and product descriptions.
Éter metalílico de poli(oxietileno) (HPEG) was added as a new TIPI entry with its appropriate IPI rate (3.25 %).
EU: Explanatory notes to the Combined Nomenclature of the European Union
Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
- on page 99, the following explanatory note is inserted:
‘ 2202 99 Other
These subheadings do not include liquid food preparations consisting predominantly of fats and oils of Chapter 15 (generally heading 2106 or Chapter 15). (See also the Harmonised System Classification Opinion 2106.90/42).’
EU Classification of certain goods in the Combined Nomenclature
2106 90 98 - Liquid sourdough starter made from whole grain rye flour in retail packaging of 150 g. It consists of:
- Water,
- fermented whole grain rye flour (44 %),
- lactic acid bacteria,
- yeasts,
- fermentation products (lactic acid, acetic acid, ethanol, volatile organic compounds, etc.),
- stabilizer (xanthan gum).
It is intended to be mixed with flour, water, yeast and other ingredients to obtain a dough for the production of bakers’ wares.
HS 2028 introduces new sub-headings for plastic products to enhance capacities to fight plastic pollution
Individual goods are placed into different classes in the HS, so that governments can decide what to do about these goods as a group, namely apply a simplified procedure, charge a particular rate of duty, require an import permit, apply quarantine checks, or take whatever measures are considered appropriate. Such groupings also enable governments to collect a range of data on trade in these groups of goods, which can then be turned into highly useful information.
Recognizing the role played by the WCO’s Harmonized System (HS) as the backbone of international trade statistics and in the implementation of trade regulations, the WTO Dialogue on Plastic Pollution and Environmentally Sustainable Plastics Trade submitted several proposals during the last review cycle of the instrument to enhance the visibility of materials and products that contribute to plastic pollution. The WCO Secretariat added further proposals based on previous discussions with other intergovernmental organizations. As a result, the 2028 edition of the HS introduces new subheadings giving greater visibility:
- for certain polymers, in primary forms, of environmental interest (PBS[1], PBT[2], PBAT[3], PEF[4]) (subheadings 3907.92 to 3907.95) and PHBV[5] (subheading 3913.21).
- for certain articles of expanded (cellular) polystyrene and poly(vinyl chloride) (subheadings 3923.11, 3924.21 and 3924.22).
- certain vegetable textile fibres specified as “raw or processed but not spun”, or “tow, noils and waste” (subheadings 5305.10 and 5305.90).
- cotton buds with sticks of plastic (subheading 5601.23).
- made up fishing nets, other made-up nets and knotted netting of twine, cordage or rope, of artificial and of synthetic fibres (heading 56.08).
- ballons (subheading 9503.10).
- fish landing nets, butterfly nets and similar articles, of man-made and of other textile materials (subheadings 9507.41 and 9507.49).
The term “single-use”, defined as referring “to goods of a kind normally disposed of or recycled after a single use and that are not for repeated or prolonged use”, was also introduced for some products of Chapter 39 “Plastics and articles thereof” and Chapter 65 “Headgear and parts thereof”:
- single-use drinking straws (subheadings 3917.24 and 3917.34);
- single-use boxes, cases, crates and similar articles (subheadings 3923.11 and 3923.12);
- single-use sacks and bags (subheadings 3923.22 and 2923.23);
- single-use carboys, bottles, flasks and similar articles (subheading 3923.31);
- single-use stoppers, lids, caps and other closures (subheading 3923.51);
- single-use “other articles for the conveyance or packing of goods, of plastics” (subheading 3923.91);
- single-use tableware and kitchenware (subheadings 3924.21 to 29);
- single-use gloves, mittens and mitts (subheading 3926.21).
- single-use headgear of plastics (subheading 6506.93).
These changes will facilitate the collection of data by Customs for these products, enhancing the understanding of global trade in plastics, including flows of plastics embedded in internationally traded goods or associated with them (such as plastic packaging). WCO
HS 2028 introduces new subheadings to facilitate the monitoring of plastic waste movements and tackle one of the most urgent global pollution challenges the world is facing
To fight this phenomenon, in 2019, the 186 Parties to the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (the Basel Convention) adopted the Plastic Wastes Amendments, thereby bringing additional types of plastic waste under the Convention’s control procedures. The 2028 edition of the HS creates new subheadings for these types of waste, facilitating the work of enforcement agencies and businesses alike in implementing the new Basel Convention requirements.
- Expanding the scope of the Convention to plastic wastes
Since January 2021, following the entry into force of the Plastic Wastes Amendments, the scope of plastic wastes subject to the Convention’s provisions has been extended. The Basel Plastic Waste Amendments define two categories of controlled plastic waste: Y48 for non-hazardous mixed plastic waste, and A3210 for hazardous plastic waste. It also defines one category not controlled by the Convention, B3011, which covers plastic waste consisting exclusively of one non-halogenated polymer or resin, selected fluorinated polymers, or mixtures of polyethylene, polypropylene and/or polyethylene terephthalate, that are “almost free from contamination and other types of wastes,” and are “destined for recycling in an environmentally sound manner.”
- HS 2028 amendments related to plastic waste
In the HS 2022, only waste of polymers of ethylene (3915.10), styrene (3915.20) and vinyl chloride (3915.30) is specifically identified under heading 39.15 “Waste, parings and scrap, of plastics”. Waste of all other plastics, including mixtures of polymers, is classified in the residual subheading 3915.90 “Of other plastics”. To identify specifically other types of plastic wastes not distinguished at the HS 6-digit level, countries or regions may establish dedicated national or regional subheadings beyond these 6-digit level for such plastic wastes. The HS 2028 introduces a restructuring of heading 39.15 to better reflect the categories of plastic waste established under the Basel Convention and to support its effective implementation by Customs administrations and facilitate trade operators’ compliance. A new subheading, 3915.40, is introduced to identify hazardous plastic waste (and mixtures of such waste), based on criteria aligned with the Basel Convention. This subheading applies to plastic waste containing specified substances and exhibiting hazardous characteristics, as set out in the new Subheading Note 2 to Chapter 39, reflecting Annexes I, III and VIII to the Basel Convention. It provides a tariff framework for plastic waste that are subject to the Prior Informed Consent (PIC) procedure, corresponding to waste covered by Basel entry A3210, where the relevant conditions are met. Plastic waste presumed not to be hazardous, corresponding to Basel entry B3011, may be classified under specific HS subheadings, provided that the applicable purity and composition are fulfilled. In particular:
Subheadings 3915.51 to 3915.59 cover waste, parings and scrap of plastics consisting of one non-halogenated polymer only, almost free from contamination and other types of waste. Subheading 3915.62 covers manufacturing waste consisting of only one of the fluorinated polymers listed in Basel entry B3011, where the waste meets the required purity conditions. Other plastic waste containing halogenated polymers falls outside the scope of B3011. Subheading 3915.91 covers mixtures consisting only of polyethylene, polypropylene and/or poly(ethylene terephthalate), almost free from contamination and other types of waste.
Waste requiring special consideration corresponds to Basel entry Y48 and is subject to the PIC procedure. This is classified as follows:
- in subheading 3915.61 when consisting only of polymers of vinyl chloride,
- in subheading 3915.69, whether it is a mixture of waste or not, and
- in residual subheading 3915.99 (only mixtures of waste are classified here).
By enhancing the visibility of some plastic waste in the HS, the WCO aims to ensure their consistent classification among parties involved in their transboundary movements and facilitate the work of Customs and trade operators in implementing the requirements of the Basel Convention. WCO
Switzerland Tariff Update
The EU has published a statement on 3rd country alignment with EU sanctions on Guatemala. In January. The Tares Customs Tariff will be updated to 1 February 2026. Source
Trump Authorizes New Tariffs on Countries Supplying Oil to Cuba
On January 29, 2026, President Trump issued an Executive Order authorizing new tariffs on U.S. imports from countries that directly or indirectly supply oil to Cuba, effective January 30, 2026. Citing the International Emergency Economic Powers Act (IEEPA), the administration said Cuba poses a national security risk to the United States. While specific tariff rates have not yet been announced, the order empowers the Secretaries of State and Commerce to implement the tariff framework through future rules and guidance. The administration may adjust or lift the measures if Cuba or affected countries align with U.S. national security objectives, and the order warns of potential escalation if foreign governments retaliate.
United States: Imposing Temporary Section 122 Duties
The purpose of this message is to provide guidance regarding the February 20, 2026 Presidential Proclamation, “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems,” issued pursuant to Section 122 of the Trade Act of 1974 (Section 122), which imposed an additional 10% ad valorem duty on imported articles of every country for a period of 150 days, unless specifically exempt.
APPLICATION OF ADDITIONAL DUTY RATES UNDER SECTION 122
For articles that are the product of any country entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026, and through 12:01 a.m. eastern daylight time on July 24, 2026, the following HTSUS classification and additional duty rate apply under heading 9903.03.01:
Except for products described in headings 9903.03.02–9903.03.11, and other than products for personal use included in accompanied baggage of persons arriving in the United States, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS, will be subject to an additional ad valorem rate of 10%
Exemptions
The following HTSUS headings apply to products that are exempted from the additional 10% ad valorem duty under heading 9903.03.01:
9903.03.02: Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026.
9903.03.03: Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.
9903.03.04: Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS. The agricultural products described in subdivision (aa)(iii) 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, 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); and
(11) Essential oils other than those of citrus fruit, nesoi, for religious purposes only (classifiable in subheading 3301.29.51).
Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.
9903.03.05: Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS. Filers must ensure that all supporting documentation that substantiates the intended use of the product, where applicable, is kept on file for recordkeeping purposes.
9903.03.06: Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks and parts of passenger vehicles and light trucks, semiconductor articles, semi-finished copper and intensive copper derivative products, wood products, or medium- and heavy-duty vehicles and buses or medium- and heavy-duty vehicle parts, of any country, as provided for in subdivision (aa)(v) of U.S. note 2 to subchapter III of chapter 99 of the HTSUS.
9903.03.07: Articles the product of Canada, entered free of duty under the United States-Mexico-Canada Agreement.
9903.03.08: Articles the product of Mexico, entered free of duty under the United States-Mexico-Canada Agreement.
9903.03.09: Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua that meet the rules of origin under the Dominican Republic-Central America Free Trade Agreement.
9903.03.10: Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering.
9903.03.11: Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds.
Chapter 98
The additional duties imposed by heading 9903.03.01, HTSUS will not apply to goods for which entry is properly claimed under a provision of Chapter 98 of the HTSUS pursuant to applicable regulations issued by CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60, HTSUS. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, HTSUS, the additional duties apply to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For heading 9802.00.80, HTSUS, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States, as described.
Foreign Trade Zone
Articles subject to the ad valorem duty imposed by the February 20, 2026, Proclamation, “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems,” except those that are eligible for admission to a foreign trade zone under “domestic status” as defined in 19 C.F.R. § 146.43, and are admitted into a United States foreign trade zone on or after 12:01 a.m. eastern standard time on February 24, 2026, must be admitted as “privileged foreign status” as defined in 19 C.F.R. § 146.41. Such articles will be subject, upon entry for consumption, to the duties imposed by this order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone.
Drawback
Drawback is available with respect to the additional duties imposed pursuant to the February 20, 2026, Proclamation “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems.”
HTS Sequence
When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTS on an entry summary line.
- Chapter 98 (if applicable)
- Chapter 99 number(s) for additional duties (if applicable)
- For trade remedies,
- First report the Chapter 99 HTS for Section 301,
- Followed by the Chapter 99 HTS for Section 122,
- Followed by the Chapter 99 HTS for Section 232
- Followed by the Chapter 99 HTS for Section 201 duties (if applicable),
- Followed by the Chapter 99 HTS for Section 201 quota (if applicable).
- Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions)
- Chapter 99 number for other quota (not covered by #3) (if applicable)
- Chapter 1 to 97 Commodity Tariff
The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently.
India Tariffs Reduced by US
President Trump has announced a trade deal between the United States and India, lowering the reciprocal tariffs placed on goods imported from India from 25% to 18%. In return, India has agreed to reduce their tariffs and non-tariff barriers against the U.S. to zero. The Prime Minister of India also committed to buy over $500 billion of U.S. energy, technology, agriculture, coal, and other products. No official memo has been released by the USTR at this time.
United States: Cotton Import Fee Reduction (Import Assessment Rate)
The U.S. Department of Agriculture (USDA) issued a direct final rule to reduce the cotton import assessment rate that importers pay under the Cotton Research and Promotion Order. The assessment rate will fall to 0.12388 kg (equivalent), reflecting lower U.S. upland cotton prices. This change is scheduled to go into effect on March 1, 2026 (unless significant adverse comments cause withdrawal before then).
United States: Supreme Court Strikes Down IEEPA Tariffs
The Supreme Court of the United States has ruled 6-3 that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded presidential authority. The decision invalidates the broad IEEPA-based tariffs and reaffirms that Congress holds primary authority over tariff measures. This ruling follows earlier decisions by the United States Court of International Trade (CIT), which held that IEEPA does not authorize sweeping tariff actions and permanently enjoined enforcement of the challenged duties.
To summarize:
1. IEEPA-based tariffs have been struck down. Duties imposed under other statutes (e.g., Section 232 or Section 301) remain unaffected.
2. Further instruction, and implementation from CBP is required regarding any removal of IEEPA tariffs from entry requirements. Until that instruction is delivered, entries must continue to be submitted with IEEPA tariffs in place with duty continuing to be paid.
3. The CIT is the governing body responsible for any potential refunds.
United States: Harmonized System Update (HSU) 2604
Harmonized System Update (HSU) 2604 was created on February 13, 2026, and contains 27 harmonized tariff records and 143 ABI records. HSU 2604 contains the USDA Agricultural Marketing Service (AMS) National Organic Program (NOP) HTS code flag changes and the Argentina Beef Quota HTS updates.
United States: Trump Announces 10% Global Tariff Under Section 122 After Supreme Court Blocks IEEPA Tariffs
White House press conference, President Trump announced that he will impose a 10% global tariff under Section 122 following the U.S. Supreme Court’s ruling earlier today that invalidated the administration’s use of IEEPA tariffs. He also confirmed that the existing Section 232 and Section 301 tariffs will remain in effect. For those unfamiliar with Section 122, it allows levy up to 15% ad valorem, with 10% imposed. This will last 150 days and then Congress will need to vote on it. Source
United States: CBP Publishes Guidance on Ending IEEPA Tariff Collection
In a Cargo Systems Messaging Service (CSMS) bulletin published on February 23, 2026, U.S. Customs and Border Protection (CBP) provided guidance on how the agency would cease collecting additional ad valorem duties imposed under the International Emergency Economic Powers Act (IEEPA) as instructed under the Ending Certain Tariff Actions Executive Order (EO). CBP will stop collecting IEEPA duties on “goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026.”
This applies to the additional ad valorem duties imposed under the following EOs:
- EO 14193, Imposing Duties to Address the Flow of Illicit Drugs Across Our Northern Border.
- EO 14194, Imposing Duties to Address the Situation at Our Southern Border.
- EO 14195, Imposing Duties to Address the Synthetic Opioid Supply Chain in the People's Republic of China.
- EO 14245, Imposing Tariffs on Countries Importing Venezuelan Oil
- EO 14257, Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits.
- EO 14323, Addressing Threats to the United States by the Government of Brazil.
- EO 14329, Addressing Threats to the United States by the Government of the Russian Federation
This EO affects IEEPA duties only and does not affect any other duties, including duties imposed under section 232 of the Trade Expansion Act of 1962, as amended, and section 301 of the Trade Act of 1974, as amended. Source
United States: CBP Provides Guidance on Additional Duties on Imports from India
In a Cargo Systems Messaging Service (CSMS) bulletin published on February 9, 2026, U.S. Customs and Border Protection (CBP)provided guidance on how to implement of the “Modifying Duties to Address Threats to the United States by the Government of the Russian Federation” Executive Order (EO). The EO issued on February 6, 2026, states that as of 12:01a.m. EST on February 7, imports from India are exempt from the 25% additional ad valorem duty.Entries that were entered for consumption or withdrawn from a warehouse for consumption on or after 12:01 am Eastern Time on February 7,2026, should be corrected by filers, removing the header as soon as possible. For unliquidated entries that have already deposited the duties, importers may file a post summary correction to request a refund. If the entry is liquidated, a protest must be filed within 180 days of the date of liquidation. Source