Executive Order 14361 · Signed Nov 20, 2025

90 FR 54467 · Published Nov 26, 2025 · Effective on signing

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Modifying the Scope of Tariffs on the Government of Brazil

trade tariffsBrazil trade relationsagricultural importsnational emergency powers

Signed by President Donald Trump

Revises the scope of the 40 percent tariff imposed on Brazilian goods under a July 2025 national emergency order, removing certain agricultural imports from the additional duty in response to early progress in ongoing trade negotiations with Brazil.

Establishes a retroactive effective date of November 13, 2025, for the exemptions, meaning importers who paid duties on the newly exempt agricultural goods after that date are entitled to refunds.

What this order does

What it orders

The order modifies Executive Order 14323 (July 30, 2025), which had declared a national emergency and imposed an additional 40 percent ad valorem duty on certain Brazilian goods. Specifically, it exempts certain agricultural products from that additional duty by replacing the prior Annex I exemption list with an updated version attached to this order. It also directs modifications to the Harmonized Tariff Schedule of the United States via a new Annex II. Both changes are made retroactively effective to November 13, 2025, and CBP is directed to process duty refunds for qualifying goods entered after that date.

The order does not terminate the underlying national emergency or the 40 percent tariff on non-exempted goods. The Secretary of State is directed to continue monitoring conditions, consult with relevant senior officials, and take all necessary actions to implement the order — and may invoke IEEPA powers as needed. A severability clause preserves the remainder of the order if any provision is struck down.

Who it affects

U.S. importers of Brazilian agricultural products now exempt from the additional 40 percent duty, Brazilian agricultural exporters, U.S. Customs and Border Protection (which must process retroactive refunds), and U.S. businesses and consumers that buy affected agricultural goods.

Why it matters

Importers of the newly exempted Brazilian agricultural goods who paid the 40 percent surcharge on or after November 13, 2025, can seek refunds. Going forward, those agricultural imports will cost less, with downstream effects on food processors and consumers who depend on those commodities.

What must happen and when

How the order is supposed to work

The Secretary of State leads implementation, consulting with Treasury, Commerce, Homeland Security, the U.S. Trade Representative, and other senior officials. Retroactive duty refunds flow through CBP's standard refund procedures. The Secretary of State monitors the ongoing national emergency and must notify the President if further action is warranted. No termination date or sunset clause is included; the exemptions remain in force unless the President issues a further modifying order. The Secretary may redelegate implementation authority within the Department of State.

Actions and deadlines

  • Modify the Harmonized Tariff Schedule of the United States as provided in Annex II2025-11-13
  • Process duty refunds for newly exempt goods entered on or after November 13, 2025No deadline specified
  • Continue monitoring the national emergency and consult regularly with appropriate senior officialsNo deadline specified
  • Take all necessary actions to implement and effectuate the orderNo deadline specified

Agencies directed to act

Department of StateDepartment of the TreasuryDepartment of CommerceDepartment of Homeland SecurityOffice of the United States Trade RepresentativeU.S. Customs and Border ProtectionUnited States International Trade Commission

Authority and reach

Authorities cited

International Emergency Economic Powers Act (IEEPA)

Federal law authorizing the President to regulate international commerce during a declared national emergency.

National Emergencies Act

Federal law governing how the President declares and maintains national emergencies.

Trade Act of 1974, section 604

Authorizes the President to modify the Harmonized Tariff Schedule to carry out trade agreements and actions.

3 U.S.C. § 301

Allows the President to delegate functions and authorities to executive branch officials.

Executive Order

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Executive Order 14361: Modifying the Scope of Tariffs on the Government of Brazil | EO Reporter