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Origin and trade agreements

US free trade agreements

Every US free trade agreement in force, the SPI code that claims it on entry, and how Section 232, 301 and 338 duties now cut into the saving.

Updated · 16 official sources

The United States has 14 free trade agreements in force with 20 countries. Goods that originate in a partner country under the agreement's rules enter at its lower rate, often free, when the importer puts the agreement's special program indicator (SPI), such as KR or S, in front of the 10-digit HTS number on the entry.

Rules as of 30 October 2026.

A free trade agreement (FTA) is a treaty in which both sides cut duties on each other's originating goods. The US side of each one sits in the "Special" column of the Harmonized Tariff Schedule (HTSUS), with a general note that sets its rules of origin.

Which free trade agreements does the US have?#

The US free trade agreements in force are USMCA with Canada and Mexico, CAFTA-DR with six Central American and Caribbean countries, and single-partner agreements with Australia, Bahrain, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru and Singapore. CBP lists none of them with an expiry date except USMCA, which now has a yearly review.

Agreement Partners Applies since (CBP) SPI
USMCA Canada, Mexico 1 July 2020 S, S+
Israel Israel 1 September 1985 IL
Jordan Jordan 17 December 2001 JO
Chile Chile 1 January 2004 CL
Singapore Singapore 1 January 2004 SG
Australia Australia 1 January 2005 AU
Morocco Morocco 1 January 2006 MA
CAFTA-DR Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua 2006 to 2009, by country P, P+
Bahrain Bahrain 1 August 2006 BH
Oman Oman 1 January 2009 OM
Peru Peru 1 February 2009 PE
Korea (KORUS) South Korea 15 March 2012 KR
Colombia Colombia 15 May 2012 CO
Panama Panama 31 October 2012 PA

Other symbols in the special column aren't free trade agreements. JP is the Trade Agreement Between the United States and Japan, a limited tariff agreement CBP lists apart from the FTAs. D (AGOA), E (CBERA) and R (CBTPA) are one-way preference programs set by Congress. A, the Generalized System of Preferences, expired on 31 December 2020 and still appears on some lines.

How is FTA preference claimed on a US entry?#

FTA preference is claimed line by line on the entry summary, by putting the agreement's SPI in front of the HTS number. The claim is the importer's statement that the goods originate. CBP doesn't ask for proof with the entry, but it can ask for it later, and the importer keeps the records for five years.

What backs the claim depends on the agreement:

Agreement The claim rests on Paper CBP can ask for Not needed when
USMCA A certification of origin the importer holds when claiming The certification (nine data elements) Non-commercial, or originating goods worth $2,500 or less
KORUS A certification, or the importer's knowledge The certification Non-commercial, or originating goods worth $2,500 or less
Australia The importer's knowledge A supporting statement with cost and production data Non-commercial, or originating goods worth $2,500 or less
Israel The importer's knowledge A signed affidavit No threshold set

A USMCA, KORUS or Australia claim also exempts the line from the merchandise processing fee, and goods of Israel are exempt from it whether or not they qualify. Goods that pass through a third country can lose preference unless the importer shows nothing was done to them there beyond unloading, reloading and keeping them in good condition. Under USMCA and KORUS, a claim missed at entry can be made within one year of importation for a refund; for Israel it goes through a post-entry amendment or post-summary correction.

Origin under an agreement is about where the goods were made, not where they were shipped from: a Chinese-made product stocked in Toronto is not a USMCA good. The difference is explained in country of origin vs shipped from, and the country of origin finder helps work out where a product was made.

Do Section 232, 301 and 338 duties still apply to FTA goods?#

Section 232, 301 and 338 duties apply to FTA goods unless a chapter 99 note says otherwise. HTS General Note 3(c)(iii) charges the chapter 99 rates on goods eligible for special treatment, and the notes repeat it for each action. The exceptions are mostly for goods entered free under USMCA, and a few for CAFTA-DR textiles.

Measure (2026) Effect on an FTA claim
Section 232 (metals, cars and parts, timber and more) Charged on top of the FTA rate. USMCA parts other than kits are exempt from the auto parts duty, and USMCA cars can pay only on their non-US content once Commerce approves. Cars and parts from the UK, Japan, the EU, Korea and Taiwan have their own rates.
Section 301 forced-labor action (60 economies, from 24 July 2026) Charged on FTA goods, except products of Canada or Mexico entered free under USMCA and CAFTA-DR textiles and apparel entered free.
Section 338 (some Canadian alcoholic beverages, dairy and motor vehicles, 50% since 22 August 2026) Charged in addition to all other duties, with no USMCA exception. Later proclamations bar some of these products from entry altogether.
IEEPA duties (2025) Ended. CBP stopped collecting them for goods entered on or after 24 February 2026, after the Supreme Court held on 20 February 2026 that IEEPA doesn't authorize tariffs.
Section 122 surcharge 10% from 24 February to 24 July 2026, with goods entered free under USMCA and CAFTA-DR textiles exempt. Ended.

Here is what that does to one shipment: $10,000 of cotton T-shirts under HTS 6109.10.00, where the general rate is 16.5% and the rate is Free for AU, IL, KR, S and other partners. The forced-labor rate is 10% for Mexico and 12.5% for Australia, and the example assumes the shirts aren't on that action's exemption list.

Made in With the FTA claim Without it
Mexico (USMCA) $0: Free, and the forced-labor duty doesn't apply $2,650: $1,650 duty plus $1,000 forced-labor duty
Australia (AUSFTA) $1,250: Free plus the 12.5% forced-labor duty $2,900: $1,650 plus $1,250

The US duty calculator works out the current total for a product, origin and value, with each chapter 99 line it applies.

What about the trade deals of 2025 and 2026?#

The trade deals the US announced in 2025 and 2026 are not free trade agreements and add no SPI. Their US tariff terms count only once a proclamation or notice writes them into chapter 99 of the HTS, as a December 2025 notice did for Korea's 15% total rate on cars, parts and timber products.

USTR has published Agreements on Reciprocal Trade with Malaysia, Cambodia, El Salvador, Guatemala, Argentina, Ecuador, Bangladesh, Indonesia, Taiwan and Jordan, and its page doesn't say any of them is in force. They still matter for duty: the July 2026 forced-labor memorandum set rates for several economies by reference to their reciprocal trade commitments. Check each partner's chapter 99 headings, not the press release, before pricing a shipment.

Common questions#

What is a special program indicator?#

A one- or two-character code, such as KR for KORUS or S for USMCA, placed before the HTS number on the entry to claim a preference. Each program's code is listed in General Note 3(c)(i) of the HTSUS.

Can I claim an FTA rate because I ship from a partner country?#

No. The goods must originate there under the agreement's rules of origin, and shipping or storing them in a partner country doesn't make them originating.

Do I need a certificate of origin to claim a US FTA rate?#

No set form is needed. USMCA claims rest on a certification of origin the importer holds, KORUS claims on a certification or the importer's knowledge, and Australia and Israel claims on the importer's knowledge, with proof given if CBP asks.

Does an FTA claim remove Section 232 or Section 301 duties?#

Usually not. Chapter 99 duties apply on top of the FTA rate unless a note exempts the goods, as it does for USMCA goods entered free under the 2026 forced-labor action.

Guides in this section#

Sources#