Forced-labor Section 301 — Australia — 12.5% additional duty

A Section 301 measure is a U.S. trade action that can impose an additional duty on covered merchandise from a specified country. The title indicates that the measure is associated with forced-labor concerns and Australia, but the official product scope, origin rules, and legal text control—not the title alone. The additional duty is generally assessed on top of any ordinary customs duty and other applicable import charges.

This type of measure typically affects importers whose products meet the listed tariff classifications, product descriptions, and country-of-origin requirements. It matters because an importer may owe extra duty, must report the correct statistical classification and duty treatment on the entry, and should be able to support the supply chain and origin information used for that decision. Forced-labor concerns may also create separate compliance or admissibility issues, so an importer should review applicable U.S. import restrictions rather than treating the measure as only a duty calculation.

What to check

• Verify the measure’s official scope, including covered HTSUS classifications, product descriptions, exclusions, and any specified country-of-origin rules.
• Confirm the product’s tariff classification and substantial-transformation analysis; obtain a binding ruling or customs-broker advice when classification or origin is uncertain.
• Check whether the additional duty is reported through a separate Chapter 99 provision or another entry mechanism, and confirm the current filing instructions with official sources or your broker.
• Review supplier, component, and production records to support country of origin and forced-labor due diligence, including records for materials sourced through intermediaries.
• Check for overlapping trade remedies, exclusions, quota rules, or separate admissibility restrictions before calculating the total landed cost.