Effective August 6, 2025, the United States implemented a new tariff policy imposing a 50% surtax on various imports originating from Brazil. The measure affects approximately 36% of Brazilian exports to the U.S. market, with significant repercussions for production chains and the tax planning of exporting companies
Main Products Subject to the 50% Surtax
According to published data, the following sectors have been directly impacted by the new rate:
- Coffee beans
- Beef, pork, and poultry
- Soybeans and derivatives
- Other agro-industrial products with a strong presence in Brazil’s export portfolio
The estimated financial impact of this measure exceeds USD 14 billion, based on 2024 Brazilian export figures.
Products and Sectors Exempt from the SurtaxDespite the generalized increase, approximately 694 Brazilian items have been excluded from the measure, remaining subject only to the standard 10% tariff. Among these are:
- Orange juice and pulp
- Fertilizers and strategic minerals
- Aircraft and aircraft parts
- Pulp, fuels, electricity, and precious metals
The exclusion of these sectors reflects a strategic choice by the U.S., preserving products deemed essential or with direct impact on its domestic economy.
Tax and Operational Implications
The new tariff policy demands immediate attention from Brazilian companies exporting to the U.S.:
- Review of international tax planning, including reassessment of export pricing and total cost structures;
- Analysis of impacts on special customs regimes, such as drawback and Reintegra;
- Evaluation of alternative export routes, with potential redirection to other markets;
- Contractual review aimed at partially or fully passing on the additional cost to U.S. trading partners;
- Regulatory and diplomatic monitoring, considering the possibility of initiating a WTO panel or bilateral tariff review.
Recommendations
In light of the new tax environment, exporters are advised to:
- Map exported products affected by the surtax;
- Adopt measures for currency and tax risk management;
- Assess, with legal counsel, possible tariff challenge actions or exclusion requests;
- Strengthen compliance review regarding rules of origin and tariff classification.