

The Office of the United States Trade Representative (USTR) adopted a final action under Section 301 of the Trade Act of 1974 establishing an additional 12.5% tariff on goods originating from Costa Rica, subject to the exceptions provided under the measure. The tariff began applying to goods entered for consumption in the United States, or withdrawn from warehouse for consumption, as of July 24, 2026.
The decision is the result of an investigation initiated by the United States into the policies and practices of 60 economies related to the prohibition on importing goods produced wholly or in part through forced labor. Costa Rica’s inclusion in this measure does not indicate that the United States has determined that Costa Rican exports are produced through forced labor; rather, the investigation evaluated the measures each economy maintains to prohibit and enforce restrictions on the import of goods produced under such conditions.
The additional tariff does not apply uniformly to all Costa Rican products. The action includes exclusions for certain goods, including some for which U.S. supply is insufficient, certain inputs and raw materials, as well as other products identified by their tariff classification. Among products relevant to Costa Rica’s exportable supply, certain tariff lines corresponding to coffee, banana, and pineapple are included within the exclusions. To determine whether a specific good is excluded, its tariff classification must be verified in the Harmonized System against the official list.
Companies exporting to the United States should consider that this measure is in addition to the tariff treatment applicable to each good. Applicable exclusions can be verified primarily in Annex II, Part A of the official notice, while Annex I contains other provisions and exceptions related to the application of the measure. Because exclusions are established through Harmonized System codes, a product’s general commercial description is not sufficient to determine its treatment.
For this reason, Costa Rican companies exporting to the United States are advised to verify the specific classification of their goods in the Harmonized System and consult the official annexes before determining the impact of the new tariff. Complete information, including exclusions and conditions of application, is available in the official documentation published by USTR corresponding to the investigations carried out under Section 301.
Measures of this kind may be subject to adjustments, extensions, or additional modifications as the implementation process advances on the part of U.S. authorities. Exporters are therefore encouraged to periodically monitor official USTR announcements and relevant institutional channels in order to anticipate any changes that could affect conditions for accessing the U.S. market.