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US Import Tariff Guide for IQF Frozen Produce — 2026

Understanding import tariffs is critical for food manufacturers, distributors, and procurement teams sourcing IQF (Individually Quick Frozen) fruits and vegetables. The US tariff landscape for frozen produce has become increasingly complex, with multiple layers of duties now applying to most origins. This guide breaks down the current tariff structure and helps you calculate true landed costs.

The Three Layers of US Import Tariffs

Frozen produce imports into the United States currently face up to three separate tariff components:

• MFN (Most Favored Nation) Duties: The base tariff rate applied to each HTS code. For frozen fruits and vegetables, MFN rates typically range from 8% to 15%. These rates are set by Congress and apply universally to imports from all countries.
• Section 301 Tariffs: Additional duties specifically targeting Chinese-origin goods. List 3 frozen produce products carry a 7.5% surcharge. These tariffs were implemented in 2018 and remain in effect with no announced expiration date.
• Section 122 Emergency Tariffs: A 15% emergency import surcharge enacted after the Supreme Court struck down IEEPA-based tariffs. This tariff applies to all imports except those from USMCA countries (Mexico and Canada). The Section 122 tariff is set to expire approximately July 24, 2026, unless renewed by Congress.

Country-by-Country Tariff Analysis

China — Highest Tariffs, Widest Selection

China remains the world's largest producer and exporter of IQF frozen produce, offering the widest selection of products at competitive FOB prices. However, Chinese imports face the highest combined tariff burden: MFN duties (8-15%) + Section 301 (7.5%) + Section 122 (15%) = typically 30-40% total. Despite these costs, China's product diversity and production capacity make it irreplaceable for many SKUs, particularly specialty items like IQF water chestnuts, edamame, and lychee.

Mexico — USMCA Advantage

Mexico benefits from USMCA (United States-Mexico-Canada Agreement), exempting qualifying products from both Section 301 and Section 122 tariffs. Mexican imports pay only MFN duties, resulting in significantly lower landed costs. Mexico excels in products like IQF mango, strawberries, avocado, and tropical fruits. Shorter transit times (typically 3-5 days vs. 30-35 days from China) also reduce working capital requirements.

Alternative Origins — Egypt, Turkey, Poland, Peru, Chile

Other major producing regions offer varying advantages. Egypt specializes in frozen strawberries and citrus at competitive prices. Turkey produces excellent stone fruits and peppers. Poland and the EU provide premium berries with strong food safety credentials. Peru and Chile offer counter-seasonal production, crucial for year-round supply of products like blueberries and raspberries. All non-USMCA origins face the Section 122 tariff through mid-2026.

Calculating Your True Landed Cost

The landed cost formula used in our calculator is:

For example, a container of IQF broccoli from China with FOB $800/MT:

• FOB: $800
• MFN (14.9%): +$119
• Section 301 (7.5%): +$60
• Section 122 (15%): +$120
• Freight (~$120/MT): +$120
• Total Landed: $1,219/MT

What Happens When Section 122 Expires?

The Section 122 emergency tariff is currently scheduled to expire around July 24, 2026. If not renewed, non-USMCA origins will see a 15% reduction in their total tariff burden. This would significantly improve the competitiveness of Chinese, European, and other origins relative to Mexico. However, Congressional action could extend or modify these tariffs. Our calculator will be updated to reflect any changes.

Important Disclaimers

Tariff rates and HTS classifications can change. The data in this calculator is based on publicly available information as of February 2026 and is provided for informational purposes only. Always verify specific HTS codes, duty rates, and trade agreement eligibility with a licensed customs broker before making purchasing decisions. Crestwood Global is not a customs brokerage and does not provide customs advice.