On July 24, 2026, the new additional tariffs imposed by the United States under Section 301 of the Trade Act of 1974 entered into force following investigations conducted by the Office of the United States Trade Representative (USTR) into the adoption and enforcement of measures aimed at preventing the importation of goods produced with forced labor.
Under this new framework, El Salvador remains subject to an additional 10% tariff on most of its exports, while certain textile and apparel products, as well as specific agricultural goods, continue to benefit from a 0% tariff pursuant to the trade and labor commitments in force between the two countries. In light of these developments, Salvadoran exporters are encouraged to review their compliance procedures and supporting documentation to minimize risks in their trade operations with the U.S. market.
Although the impact on El Salvador is less significant than on other jurisdictions, the new measures require exporters to strengthen their compliance processes to avoid delays, additional costs, or the application of incorrect tariff rates.
Recommendations for exporting companies
- Verify the tariff classification (HTSUS) of each product to determine whether it falls within the exclusions published by the USTR.
- Confirm with the U.S. importer or customs broker that the customs entry includes the applicable HTSUS Chapter 99 code for El Salvador, as failure to include this special designation could result in the application of an incorrect tariff rate.
- Maintain documentary evidence supporting the origin of the goods and compliance with applicable labor standards, as U.S. authorities may request this information during the importation process.
- Review commercial agreements and applicable Incoterms® to determine which party will bear any additional costs arising from the new tariffs.
- Maintain close communication with customers, importers, and customs brokers to anticipate the impact of the new tariffs on costs, customs clearance timelines, and commercial arrangements.
- Monitor future USTR publications, as the list of excluded products and other implementation criteria may be updated.
