How does the US’ 12.5% Section 301 tariff (for Singapore-originating goods) interact with the USSFTA and the Most Favoured Nation (MFN) rates?

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Updated as of 20 August 2026.

The 12.5% Section 301 tariff on Singapore will be applied in addition to the US’ existing MFN rates. USSFTA-compliant goods, which are not subject to the US MFN duties (i.e. 0% MFN), will only be subject to the 12.5% tariff rate.

Scenario	Tariff Treatment
Goods subject to the new 12.5% Section 301 tariff	If eligible for preferential tariff treatment under the USSFTA: 12.5% Section 301 tariff only (i.e. US MFN duty not applicable) If not eligible for preferential tariff treatment under the USSFTA: 12.5% Section 301 tariff + standard US MFN duty
Goods subject to prevailing Section 232 tariffs	· Steel and aluminium: 0-50%[1] · Copper: 0-50%[2] · Automobiles: 25% · Upholstered wooden products: 25% · Kitchen cabinets and vanities: 25% · Softwood timber and lumber: 10% · Medium- and heavy-duty vehicles: 25% · Buses: 10% · Selected semiconductors: 25% · Pharmaceuticals and Pharmaceutical Ingredients: 100% (for patented pharmaceuticals and ingredients)[3] + standard US MFN duty, if not eligible for preferential tariff treatment under USSFTA + 12.5% Section 301 tariff, if not exempted under Annexes I and II, Part A, of the Federal Register Notice by the Office of the USTR. [4]
Other goods exempted from the 12.5% Section 301 or Section 232 tariffs	If eligible for preferential tariff treatment under the USSFTA: 0% Section 301 or Section 232 tariffs and US MFN duty not applicable If not eligible for preferential tariff treatment under the USSFTA: 0% Section 301 or Section 232 tariffs + standard US MFN duty

Singapore does not have any other FTA with the US beyond the USSFTA.

[1] The US has introduced a tiered tariff structure (between 0 – 50%) depending on the metal content of the product.

[2] The US has introduced a tiered tariff structure (between 0 – 50%) depending on the metal content of the product.

[3] The US has introduced a tiered tariff structure based on several factors, including whether the importer has entered into agreements with the US government. Companies with approved onshoring plans will face 20% tariffs 20% (rising to 100% on 2 April 2030). Companies with most-favored nation (MFN) pricing and onshoring agreements will face 0% tariffs through 20 January 2029.

[4] The US CBP has confirmed that the following goods subject to Section 232 duties are exempted from the Section 301 Forced Labor tariff under HTSUS classification 9903.05.90: (a) Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; (b) Passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; and parts of passenger vehicles and light trucks; (c) medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; (d) wood products; (e) semiconductor articles; and (f) patented pharmaceutical articles provided for in headings 9903.04.60–9903.04.66

How does the US’ 12.5% Section 301 tariff (for Singapore-originating goods) interact with the USSFTA and the Most Favoured Nation (MFN) rates?

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Related questions

What are the new Section 301 tariffs and when will they take effect for Singapore?

Does the US’ 12.5% Section 301 tariff change how goods may qualify for preferential tariff treatment under the USSFTA?

Are goods eligible for preferential tariff treatment under the USSFTA exempted from the 12.5% Section 301 tariff on imports from Singapore?

Are there other FTAs that Singapore exporters can tap for an “exemption” from the 12.5% Section 301 tariff?

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