On June 2, 2020 the Trump administration announced a 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.

Terminated Investigations

In March 2021, USTR terminated the investigations of Brazil, the Czech Republic, the European Union, and Indonesia because those jurisdictions have not implemented the DSTs under consideration. 

Investigations with Suspended Tariffs

In January 2021, USTR found 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. 

On June 2, 2021, USTR announced that the final determination in those investigations is to impose additional tariffs on certain goods from these countries. However, those tariffs are suspended for up to 180 days to provide additional time to complete ongoing multilateral negotiations. Lists of goods that would have been subject to these tariffs, along with specific HTS numbers, can be found on the official documents below.

New! In July 2021, the OECD announced that 130 countries and jurisdictions, including all countries with open Section 301 Digital Services Tax investigations, have joined a new two-pillar plan to reform international taxation rules. The plan aims to ensure that large Multinational Enterprises pay tax where they operate and earn profits, while adding certainty and stability to the international tax system. Participants have set an October 2021 deadline for finalizing the remaining technical work, and a plan for implementation in 2023.

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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