Key Facts

- On September 18, 2026 the President signed the Lindsey O. Graham Sanctioning Russia and Iran Act into law, creating a statutory framework for sanctions, restrictions, and duties aimed at the Russian Federation and other designated jurisdictions [1].

- A presidential order issued under that Act raises the ad valorem duty on **all** goods imported from the Russian Federation by **500 percent**, subject to the specific waivers described in Section 4 of the order [1].

- An additional **100 percent** ad valorem duty is imposed on goods originating from the **five largest importers of Russian crude oil and natural gas** that “knowingly” make new purchases after October 18, 2026 [1].

- A further **100 percent** ad valorem duty targets goods from the **five leading facilitators of Russian oil sanctions evasion**, as defined in the Graham Act [1].

- The President submitted a written certification to Congress stating that the waivers issued in this order are in the national interest, as required by Section 115 of the Graham Act [1].

Presidential Waiver and Duty Framework

The order is grounded in the President’s constitutional authority and the specific powers granted by the Lindsey O. Graham Sanctioning Russia and Iran Act (the “Graham Act”). It begins with an explicit declaration that the President is exercising the waiver authority set out in Section 115 of the Graham Act, which permits the President to waive any sanctions, restrictions, or duties after providing a written certification to Congress explaining why the waiver serves the United States’ national interests [1].

The **Background** section of the order notes that the Graham Act was signed on September 18, 2026 and outlines its purpose: to impose targeted sanctions, restrictions, and duties on foreign persons and on goods imported from the Russian Federation and certain other states [1].

Section 2 of the order spells out the duty increases:

- **Subsection (a)** imposes a **500 percent** ad valorem duty on **all** Russian‑origin goods entering the United States, except where exemptions apply under Section 114 of the Graham Act or the waivers listed in Section 4 of the order [1].

- **Subsection (b)** adds a **100 percent** duty on goods from the **five largest importers of Russian crude oil and natural gas** that knowingly continue purchases after October 18, 2026, again subject to the same exemptions and waivers [1].

- **Subsection (c)** creates a parallel **100 percent** duty on goods from the **five leading facilitators of Russian oil sanctions evasion**, as defined in Section 113(i) of the Graham Act, with identical exemption language [1].

The order also assigns monitoring responsibilities. The United States Trade Representative, in consultation with the Secretaries of State, Treasury, Energy, and any other senior officials deemed appropriate, must track imports of Russian oil and gas, identify the top importers and facilitators, and regularly brief the President with recommendations for further action as outlined in Section 3 of the order [1].

Duty Mechanics, Scope, and Waiver Authority

The legal foundation for the duty regime rests on two sources: the Graham Act itself (22 U.S.C. § 10802 et seq.) and the President’s constitutional authority, both cited in the opening language of the order [1]. Section 115 of the Graham Act authorizes the President to waive any sanctions, restrictions, or duties after submitting a written certification to Congress that explains why the waiver is in the national interest [1]. The order exercises that waiver power by issuing a set of waivers in Section 4, although the text of those waivers is not reproduced in the excerpt.

### Tiered Duty Structure

1. **Baseline Duty** – A **500 percent** ad valorem duty applies to **all** goods of Russian origin, regardless of product category, unless an exemption under Section 114 or a waiver in Section 4 applies [1].

2. **Supplemental Oil‑Import Duty** – An additional **100 percent** duty applies to goods from the five largest importers of Russian crude oil and natural gas that knowingly purchase after the October 18, 2026 cutoff [1].

3. **Facilitator Duty** – A further **100 percent** duty applies to goods from the five leading facilitators of Russian oil sanctions evasion, as defined by the Graham Act [1].

All three duties are **additive**. For example, an importer subject to both the baseline 500 percent duty and one of the supplemental 100 percent duties would face a combined **600 percent** ad valorem charge, unless a waiver relieves the applicable portion [1].

The order explicitly preserves the applicability of any other existing tariff, fee, tax, or charge, including those imposed under Title VII of the Tariff Act of 1930 (19 U.S.C. § 1671 et seq.) [1]. Consequently, the new duties stack on top of any pre‑existing trade measures.

### Waiver Scope

Section 4 of the order provides a mechanism for relief from the duties. The record does not disclose which persons, entities, or categories of goods are exempted, nor does it specify the duration of any waiver. The President’s certification to Congress asserts that the waivers serve the national interest, but the order does not elaborate on the criteria used to determine eligibility [1].

Practical Effects on Trade Actors

### Importers of General Russian Goods

Importers of any Russian‑origin merchandise will be subject to the **500 percent** ad valorem duty, in addition to any existing tariffs. The order does not address the economic viability of such imports; therefore, the record does not indicate whether the duty makes the goods “unviable” for U.S. markets [1].

### Importers of Russian Crude Oil and Natural Gas

Companies that purchase Russian crude oil or natural gas after October 18, 2026 must determine whether their transactions meet the “knowingly” standard described in Subsection (b). The order does not specify how importers must demonstrate knowledge of the purchase, nor does it place an explicit evidentiary burden on them; the record does not address that procedural detail [1].

### Facilitators of Sanctions Evasion

Entities identified as the **five leading facilitators of Russian oil sanctions evasion** will face an additional **100 percent** duty on all of their goods entering the United States, regardless of the product type [1]. The order does not provide guidance on how the facilitators are identified beyond referencing Section 113(i) of the Graham Act, and it does not list the specific entities.

### Waiver Process

The waivers in Section 4 offer a path to relief from any or all of the duties, but the order provides no public list of who qualifies. Because the President’s certification to Congress is required for each waiver, the authority to grant relief remains discretionary and is not detailed in the public record [1].

What to Watch

- **Effective Date:** The increased duties take effect immediately upon issuance of the order; no later effective date is specified in the record [1].

- **Monitoring and Reporting:** The United States Trade Representative must continuously monitor imports of Russian oil and gas, identify the top five importers and top five facilitators of sanctions evasion, and provide regular briefings to the President as mandated in Section 3 [1].

- **Future Waiver Certifications:** Any subsequent waiver certifications submitted to Congress will need to include a written certification that the waiver serves the national interest, as required by Section 115 of the Graham Act [1].

- **Congressional Action:** The order does not specify how Congress may act on the President’s certification or on the waivers, nor does it set a deadline for legislative response [1].

- **Potential Adjustments:** Because the duty regime is tied to the President’s waiver authority and to ongoing monitoring by the Trade Representative, any changes in U.S. policy toward Russian energy imports or sanctions‑evasion activities could result in adjustments to the duty rates or the list of affected entities, though such adjustments are not detailed in the current order.

These elements together outline the immediate legal and procedural landscape created by the President’s implementation of the Graham Act’s duty provisions, while also highlighting the areas where the public record does not provide further clarification.