CLIENT ADVISORY: Update to Additional Section 301 Tariffs Effective July 24

WHAT'S THE LATEST

As of July 24, 2026, the Office of the United States Trade Representative (USTR) is applying new Section 301 duties on imports from 60 economies. These tariffs replace the Section 122 tariffs, which expired on July 24, 2026.

WHAT WE KNOW

The new duty rates are based on each exporting country's adoption and enforcement of forced labor import prohibitions:

• 10% Additional Tariff - Applies to imports from economies that have committed to adopting and effectively enforcing forced labor import prohibitions.
• 12.5% Additional Tariff - Applies to imports from economies that have not adopted such prohibitions.

These additional tariffs apply to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. ET on July 24, 2026.

In-Transit Exception

The additional tariffs do not apply to goods that meet both of the following conditions:

• The goods were loaded onto a vessel at the port of loading and were in transit on the final mode of transport before 12:01 a.m. ET on July 24, 2026; and
• The goods are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. ET on July 28, 2026.

SEKO'S GUIDANCE

SEKO recommends that importers:

1. Review current and upcoming shipments to determine tariff exposure.
2. Confirm eligibility for the in-transit exception where applicable.
3. Assess the impact on sourcing strategies and future imports from affected countries.

For the list of countries and applicable tariff rates, refer to the USTR's announcement regarding investigations into failures to take action on forced labor:

• List of Affected HTS Classifications Impacted
• Covered Economies and Applicable Rates

If you have questions, please reach out to your SEKO representative, or email us at [email protected].