Skip to main content

USTR announces phased-in tariff on imported Nicaraguan goods

The United States will implement a phased-in tariff on Nicaraguan goods not covered by CAFTA-DR, starting January 1, 2026.

Share
december 10, 2025

The Office of the United States Trade Representative (USTR) today released a notice announcing targeted action under Section 301 of the Trade Act of 1974 to address Nicaragua’s acts, policies, and practices related to abuses of labor rights, human rights, fundamental freedoms, and the dismantling of the rule of law.

A related USTR release explains that the United States will impose a phased-in tariff on all imported Nicaraguan goods not originating under the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR). The tariff will start at 0% on January 1, 2026, increase to 10% on January 1, 2027, and reach 15% on January 1, 2028. Any tariff would stack with others, such as the existing 18% reciprocal tariff. 

Background

The USTR in December 2024 decided to initiate an investigation regarding Nicaragua’s acts, policies, and practices related to labor rights, human rights, and the rule of law. Read TradeNewsFlash

In October 2025, the USTR determined that Nicaragua’s acts, policies, and practices related to labor rights, human rights and fundamental freedoms, and the rule of law are unreasonable and burden or restrict U.S. commerce, and thus are actionable under Section 301(b)(1) of the Trade Act of 1974. The USTR proposed a range of responsive actions and invited the public to provide comments on the proposed action. Read TradeNewsFlash

For more information, contact a professional with KPMG Trade & Customs services:

Andrew Siciliano
Partner, U.S. & Global Practice Leader

E: asiciliano@kpmg.com

Doug Zuvich
Partner

E: dzuvich@kpmg.com

Irina Vaysfeld
Principal

E: ivaysfeld@kpmg.com

John L. McLoughlin
Principal

E: jlmcloughlin@kpmg.com

Luis (Lou) Abad
Principal

E: labad@kpmg.com

George Zaharatos
Principal

E: gzaharatos@kpmg.com

Christopher Young
Principal

E: christopheryoung@kpmg.com

Amie Ahanchian
Principal

E: aahanchian@kpmg.com

Gisele Belotto
Principal

E: gbelotto@kpmg.com

Steve Brotherton
Principal

E: sbrotherton@kpmg.com

Jessica Libby
Principal

E: jlibby@kpmg.com

Dawn Olesky
Principal

E: dolesky@kpmg.com

Frances Xing
Principal

E: francesxing@kpmg.com

 

 

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline