Aircraft Parts Tariffs: Good News About Aircraft Parts from Brazil

July 17, 2026 by Leave a comment

Several recent developments could once again cause confusion with respect to aircraft parts imported into the United States.

The good news is that the new 25% tariff imposed on goods from Brazil will NOT apply to most aircraft parts. For the past year, the U.S. Trade Representative (USTR) has been investigating Brazil and its trade practices. The USTR determined that
certain of Brazil’s acts, policies, and practices are unreasonable or discriminatory and they burden or restrict United States commerce. On this basis, the USTR recommended a 25% tariff on goods of Brazil. This is expected to be published as a notice of action on Monday.

The 25% tariff will not apply to certain HTSUS codes. In particular, HTSUS codes identified by the administration as aviation parts are exempt from the tariff if the parts are actually intended for use on civil aircraft. Some civil aircraft parts are NOT identified in the HTSUS as aircraft parts and will be subject to the additional chapter 99 duties (even though they may be only used on civil aircraft). In the Federal Register notice this is expected to be described as an “Aircraft” scope limitation that will be implemented in subdivision (a)(iv) of U.S. note 50 (as found in subchapter III of chapter 99, HTSUS), which states:

As provided in heading 9903.05.05, the additional duty imposed by heading 9903.05.01 shall not apply to articles the product of Brazil that are civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components, that otherwise meet the criteria of general note 6 of the HTSUS and are classifiable in the following provisions of the HTSUS, but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column: [a long list of tariff codes follows this text]

When entering civil aircraft parts from Brazil (like Embraer parts), the importer will want to enter them under their base tariff number, and then confirm that the base tariff number is listed in subdivision (a)(iv) (as described above). It is important to check this list of tariff numbers because some aircraft parts, like most fasteners (as just one example) will NOT be subject to this exemption. If you can confirm that the base tariff code for your Brazilian goods is listed among the exemption list, then you will need to record an additional tariff code number of 9903.05.05 to reflect that the parts are civil aircraft parts at are exempt from the newest 25% tariff on Brazilian goods.

If your base tariff code is not listed on the exemption list in subdivision (a)(iv), then your Brazilian-origin aircraft parts are likely to be subject to the additional 25% tariff on goods from Brazil.

BUT make sure you read our other article about the section 232 tariffs!

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New Guidance on Tariffs for Aircraft Parts (Aug. 6, 2025)

August 6, 2025 by Leave a comment

Tariffs continue to be a moving target. Today’s Federal Register includes some new tariff changes that affect aircraft parts imports (some of these new provisions are not yet listed in revision 17 to the HTSUS).

A quick look at some major jurisdictions that produce civil aircraft parts shows the variety of approaches currently being used to assign tariff value to aircraft parts being imported into the United States:

Source (“product of”)Duty and Tariff Code
Aircraft parts that are products of Brazil (e.g. many Embraer parts):Base duty plus 10% additional duty (9903.02.09)(but NOT the additional 40% (9903.01.82)) for aircraft parts)
Aircraft parts that are the products of Canada (e.g. many Bombardier parts):If subject to USMCA – no additional duty (9903.01.14)
If NOT subject to USMCA  – base duty plus 35% (9903.01.10)
Aircraft parts that are products of the EU** (e.g. many Airbus parts):The higher of 15% (9903.02.20) or the normally-applicable base duty value if it exceeds 15% (9903.02.19)
Aircraft parts that are products of Japan (e.g. JAMCO parts):Base duty plus 15% (9903.02.30)
Aircraft parts that are products of the UK (e.g. many BAE Systems parts):No additional duty for aircraft parts (9903.96.01)

This table assumes an aircraft part that is subject to heading 8807 (where the base duty is 0%). In all cases, the civil aircraft-specific provisions are often limited to certain tariff codes, so please confirm the treatment of your actual import based on its tariff classification and actual country of origin. There may be additional codes and duties (or exceptions) that apply to your transaction based on the specific facts of your import.

These rates and applications are constantly changing, so be sure to verify information for the date of your entry into the U.S. Customs Zone!

** SPECIAL NOTE: The EU has reported that the United States has agreed to accept civil aviation products of the EU (including aircraft parts) with no additional duty; however this is not yet reflected in any Executive Order, Federal Register Notice, nor HTSUS provision. Stay tuned – we hope that this exception will be implemented into U.S. trade law, soon!

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Embraer Parts Appear to be Exempt from Latest Brazil Tariffs

July 30, 2025 by Leave a comment

Earlier today, the President issued an Executive Order imposing new sanctions on Brazil. The Executive Order imposes an additional 40% duty on goods of Brazil. This would be in addition to the existing 10% duty that already exists, for a total of a 50% duty on affected goods. Both of these are tariffs listed under Chapter 99 of the Harmonized Tariff Schedule, so they are called “chapter 99 tariffs.”

The good news for the aviation industry is that the Order appears to recognize the United States’ obligations under the Agreement on Trade in CIvil Aircraft, and it exempts civil aircraft parts under a wide array of tariff headings. In fact, the list includes things that are no always recognized as aircraft parts, like wires, tubes, and base metal parts [for purposes of the aviation exception, in all cases, only when the parts are intended for installation in civil aircraft]. As always, check your tariff code against the lust to be sure how your goods are treated, but the list of civil aircraft parts tariff codes that are not subject to this new Brazil tariff is a long one.

One particularly interesting element of the Executive Order is the way that it treats civil aviation maintenance performed in Brazil. When goods are exported for maintenance work overseas and the goods are then returned to the U.S., the work is typically tariffed on the invoice value of the work performed (under HTSUS 9802.00.50, for example). Many of the Chapter 99 tariffs have explicitly imposed their duties rates to maintenance performed in the subject country (for example, the tariff on goods of the EU also applies to the ‘added value’ associated with parts sent to the EU, repaired, and then returned to the United States [this is often the invoice value of the repairs]). But the additional 40% tariff does not apply to the value of maintenance of civil aircraft parts exported to Brazil for maintenance and then returned to the United States following that maintenance (at present, the earlier 10% tariff on goods of Brazil continues to apply to the added value of the repairs).

This is the second time we’ve seen this treatment for new chapter 99 tariffs – the UK tariff also has an exception for civil aircraft maintenance performed in the UK.

The Aviation Suppliers Association has filed documents with the Administration, asserting that application of many of the chapter 99 tariffs to civil aircraft parts violates both U.S. law and U.S> obligations under the Agreement on Trade in Civil Aircraft. Hopefully, the Administration is starting to recognize that aircraft parts need to be left out of the scope of the new chapter 99 tariffs.

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