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

A Section 301 measure is a U.S. trade action that can impose an additional duty on covered imported goods in response to a foreign government’s conduct or trade practice. A measure described as relating to forced labor and Thailand generally applies based on the merchandise covered, its country-of-origin determination, and the legal scope of the measure—not simply because a seller, supplier, or shipping route is located there. The additional duty is separate from the product’s ordinary tariff classification and any other applicable trade remedies.

For an importer, the key professional terms are HTSUS classification, country of origin, additional duty, and scope. The importer of record is generally responsible for declaring the correct tariff treatment and paying duties. A covered product can therefore have more than one applicable duty component, and incorrect classification or origin information can lead to additional duty, entry corrections, penalties, or delays. Confirm the measure’s official scope and obtain customs-broker advice when the facts are uncertain.

What to check

• Identify the product’s complete HTSUS classification and verify whether the official measure lists or covers that provision.
• Document the product’s country of origin using the applicable origin rules; do not rely only on the shipping country or supplier address.
• Read the measure’s scope, exclusions, definitions, and any product-specific instructions in the current official sources.
• Check whether other duties, preference programs, quotas, or trade remedies also apply and how the additional duty must be reported on the entry.
• Keep bills of materials, manufacturing records, supplier declarations, and classification notes, and ask a qualified customs broker or trade counsel to review close cases.