On June 2, 2020 the Trump administration announced a new Section 301 investigation into digital services taxes adopted or under consideration by Austria, Brazil, the Czech Republic, the European Union, India, Indonesia, Italy, Spain, Turkey, and the United Kingdom.

In January 2021, USTR issued findings that the Digital Service Taxes adopted by India, Italy, Turkey, Austria, Spain and the United Kingdom each discriminate against US companies and burden or restrict US commerce.

New! As of March 26, 2021, USTR is proposing to impose additional tariffs of up to 25 percent on goods from Austria, India, Italy, Spain, Turkey and the UK, which would yield aggregate additional duty revenue of $880 million. Duties to be collected on each of these countries would be $45 million for Austria, $55 million for India, $140 million for Italy, $155 million for Spain, $160 million for Turkey, and $325 million for the UK. Goods subject to these tariffs would be drawn from preliminary lists of products for each of the six countries. For specific dates, refer to the official documents below.

New! Targeted products include, among others, leather articles, textile products, ceramic articles, stemware, glassware, glass fibers, copper alloys, printed circuit assemblies, and various instruments from Austria; seafood, rice, bamboo articles, corks, cigarette paper, wool yarn, bras, pearls, precious stones, precious metal articles, and furniture from India; seafood, perfumery, travel and leather goods, apparel, footwear, spectacle lenses, and optical elements from Italy; seafood, handbags, belts, footwear, hats, and glassware from Spain; textile floor coverings, bed linen, curtains, stone and ceramic articles, precious metal articles, and imitation jewelry from Turkey; and personal care and cosmetic products, apparel, footwear, ceramic articles, precious metal articles, imitation jewelry, refrigeration equipment, industrial robots, furniture, and games from the UK. For specific HTS numbers, refer to the official documents below.

New! Brazil, the Czech Republic, the European Union, and Indonesia have either not adopted or implemented the DSTs under consideration at the initiation of the 301 investigation. USTR has terminated these investigations without further proceedings as of March 2021.

The investigation focused on concerns that the DSTs may discriminate against U.S. companies, be retroactive, and diverge from norms reflected in the U.S. and international tax systems with respect to extraterritoriality, the taxation of revenue instead of income, and the apparent penalization of particular technology companies for their commercial success.

Product Lists

Please note we are unable to provide this list in Excel. Every attempt has been made to ensure the accuracy of this list. However, we recommend that you contact us with issues or questions and that you refer to the original Federal Register notice or CSMS messages for official information.

Official Documents


Email Nicole Bivens Collinson ( or Kristen Smith ( for more information.


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