IEEPA Tariffs on Goods from Brazil: The 40 Percent Duty and Its Exemptions

The IEEPA duties on Brazilian goods

• April 5, 2025: 10 percent reciprocal rate, which continued after August 7, 2025.
• August 6, 2025: an additional 40 percent IEEPA duty (Executive Order 14323). Exemptions included civil aircraft and parts, Section 232 goods, and certain other items.
• November 13, 2025: about 238 tariff lines of agricultural goods, including beef, coffee, and tropical fruit, were removed from the 40 percent duty (Executive Order 14361), retroactive to entries on or after that date.
• February 24, 2026: collection ended.

What this means for refunds

Both the 40 percent duty and the reciprocal rate are IEEPA duties. For Brazilian coffee and beef, entries from August 6 through November 12, 2025 carried the largest IEEPA share. See food, beverage, and agriculture.

Who gets the refund

IEEPA duties paid on these goods may be refundable to the Importer of Record through CAPE, depending on each entry's liquidation status. Duties under Section 232, Section 301, antidumping and countervailing duty orders, and ordinary duties are not part of the IEEPA refund. See where to start and how to find your IEEPA duty lines.

When IEEPA duties ended

After the Supreme Court decision on February 20, 2026, CBP stopped collecting IEEPA duties at 12:00 a.m. Eastern on February 24, 2026. A separate 10 percent surcharge under Section 122 of the Trade Act of 1974 applied from February 24 to July 24, 2026. That surcharge is not an IEEPA duty and is not refunded through CAPE. See the Section 122 guide.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.