Evolving U.S. Tariffs on Agri-Food Imports and Farm Inputs: From Broad Measures to Targeted Exemptions

➤ U.S. agricultural tariff policy moved from IEEPA to Section 122 and then to Section 301. Tariffs initially increased under IEEPA, and agricultural exclusions were introduced in November 2025. Following the Supreme Court’s decision concerning tariff authority under IEEPA, those exclusions were preserved across subsequent statutory frameworks and expanded under the current Section 301 actions. The current framework retains broad country coverage but applies more product- and country-specific treatment to agricultural imports.

➤ Agricultural exemptions expanded across successive tariff actions. The share of food and agricultural imports receiving zero additional duty increased from 56.7% under Section 122 to 62.6% under the current Section 301 measures. USTR expanded the exemption list when it finalized the forced-labor Section 301 action following public comments and hearings.

➤ Several major food imports no longer face additional duties. Unroasted coffee, cocoa beans, beef and beef products, bananas, and avocados faced additional tariffs ranging from 10.1% to 23.5% in August 2025. All five have received zero additional duty since November 2025.

➤ Seeds and most fertilizers face little or no additional duty. The additional tariff on seeds declined from 6.4% under Section 122 to 0.2%. Nitrogen, potash, and mixed or organic fertilizers face no additional duty, while phosphate fertilizer faces an average rate of 0.9%.

➤ Average food and agricultural tariff exposure remained broadly stable from Section 122 to Section 301, while its distribution shifted. Current Section 301 measures add an average of 4.2% to regular U.S. tariff rates, compared with 4.3% under Section 122. Expanded exemptions reduced rates for some products, while country sourcing and the applicable Section 301 tiers produced higher rates for others.

➤ A June adjustment reduced tariff exposure for specified agricultural machinery, while treatment of some agricultural chemicals remains conditional on end use. The proclamation extended temporary 15% Section 232 treatment to specified machinery, subject to country-of-origin and metal-content provisions. Average machinery rates declined from their April 2026 levels but remain above Section 122 rates and account for most current tariff exposure on agricultural inputs. For certain chemicals, Section 301 exclusions apply only to pharmaceutical uses.

➤ Pending Section 338 and Section 301 proceedings could further alter agricultural tariff exposure. Three Section 338 proclamations would apply an additional 50% duty to 554 Canadian tariff lines, covering dairy, alcoholic beverages, planting seed, and processed foods. The duties were suspended before taking effect and are scheduled for August 22, 2026. Covered lines account for 3.5% of U.S. agricultural and food imports from Canada. A separate Section 301 investigation is examining structural excess capacity across 16 economies; a determination and any resulting product coverage remain pending.

Recommended Citation: Arita, S., Kim, J., and Steinbach, S. (2026). Evolving U.S. Tariffs on Agri-Food Imports and Farm Inputs: From Broad Measures to Targeted Exemptions. NDSU Agricultural Trade Monitor 2026-08. Center for Agricultural Policy and Trade Studies, North Dakota State University. August 2026.