The measures took effect at 00:01 Eastern Time on 24 July 2026 and apply to goods entered for consumption, or withdrawn from warehouse for consumption, in the US.
The Office of the United States Trade Representative said the tariffs were imposed under Section 301 of the Trade Act of 1974 after investigations found that the economies concerned had failed to introduce or effectively enforce bans on imports made with forced labour.
UK goods face 10% additional tariff
Imports from the United Kingdom are generally subject to an additional 10% duty, although certain products are exempt.
The same rate applies to goods from Argentina, Bangladesh, Cambodia, Canada, Ecuador, El Salvador, Guatemala, Honduras, India, Indonesia, Jordan, Malaysia, Mexico, Pakistan, Sri Lanka and Trinidad and Tobago.
For goods from the European Union and Taiwan, the Section 301 tariff applies only where needed to bring the combined standard US tariff and the new duty to 10%.
A similar mechanism applies to Japan, South Korea and Switzerland, where the combined rate is capped at 12.5%.
Goods from the remaining economies covered by the investigation are generally subject to an additional 12.5% tariff.
The list includes Australia, Brazil, China, Israel, New Zealand, Norway, Singapore, South Africa, Thailand, Türkiye, the United Arab Emirates and Vietnam.
Short transit exemption for goods already shipped
Goods already in transit were granted a limited exemption.
The additional tariffs do not apply where products were loaded onto a vessel and were already travelling on their final mode of transport before 00:01 Eastern Time on 24 July, provided they were entered for consumption or withdrawn from warehouse before 00:01 on 28 July.
This narrow window is likely to be particularly relevant to importers, freight forwarders and customs brokers handling shipments that departed shortly before the measures entered into force.
Vehicles and Section 232 goods excluded
The general exemptions cover a number of strategically sensitive product groups.
These include civil aircraft and parts, certain pharmaceutical products, life-saving donations and informational materials.
Products already subject to Section 232 duties are also excluded. The CBP guidance identifies steel, aluminium and copper products, passenger vehicles, light commercial vehicles, medium- and heavy-duty vehicles, vehicle parts, wood products and semiconductors among the categories covered by this exemption.
Articles qualifying for preferential treatment under the United States-Mexico-Canada Agreement are also exempt, alongside certain goods entered under Chapter 98 of the US tariff schedule.
Further country-specific exclusions apply to selected products from the EU, UK and a number of other economies.
US cites uneven enforcement of forced-labour bans
The USTR launched the 60 investigations on 12 March 2026 at the direction of President Donald Trump.
The process included consultations with more than 45 governments, two rounds of public hearings and more than 2,100 public submissions. More than 100 witnesses also gave evidence during hearings held from 7 to 9 July.
On 2 June, the USTR concluded that the failure to impose and enforce forced-labour import restrictions was unreasonable and placed a burden on US commerce.
US Trade Representative Jamieson Greer said voluntary pressure had failed to remove forced labour from international supply chains.
He argued that the tariffs would address both a human rights violation and a trade distortion, while encouraging other governments to adopt and enforce import bans similar to those used by the United States.
New customs requirements for importers
US Customs and Border Protection has issued detailed instructions setting out the tariff classifications importers and brokers must use when filing entries.
Affected products must be declared under newly introduced Chapter 99 tariff headings, with separate codes assigned according to their country of origin and applicable duty rate.
Goods admitted to a US foreign trade zone that are subject to the tariffs must generally be entered under privileged foreign status, unless they qualify for domestic status.
The new duties remain payable in addition to any applicable anti-dumping, countervailing or other customs charges.
