Borat goes on Pornhub an watches a video but is censored.

Male nudity shown in two pictures very briefly.

Lots of jokes of selling young girls to men for sex trafficking and rape.

Tutar masturbates in bathroom but nothing is shown as the camera is shoulder-top. No nudity, as this scene is shown comically.

We see a drawing of a nude pregnant woman on her hands and knees with three men around her and one man stands behind her penetrating her, another man stands in front of her while she performs oral sex on him and the third man is said to be delivering her child.

After masturbating successfully for the first time, Tutar walks up to the podium of the Conservative Womens' Club and urges them to take the participants' pants off in order to join a mass-masturbation event. Nothing happens as the participants strongly disagree.

When Borat brings Tutar to do a breast implant surgery, he talks very graphically about womens' breasts to the surgeon.

Tutar explains her first experience of masturbation to the Conservative Women Society fairly graphically. The women are disgusted at her speech and tells her that it's a private thing to talk about in public.

When Borat orders the Home Assistant Alexa to order some flashlights, he misspells 'flashlights' as 'fleshlights', which are revealed to be sex toys.

When Borat breaks into Rudy Giuliani's room to save Tutar, he tells Giuliani that she was too old for him. He then offers his 'backpu**y' to Giuliani claiming that it was 'tighter' than Tutar's. Tutar retaliates and says her 'frontpu**y was tighter. The entire scene is played for laughs but it was unstaged and real. Borat wears a pink bikini during the scene.

Tutar hands a book over to the babysitter which contains hand-drawn pictures of a vagina and masturbation.

Graphic depiction of menstruation (theatrical and highly exaggerated)

A man is hit in his crotch with a sledgehammer as punishment.

A moderate level of obscenities,100 profanities and coarse language in it.

1 use of C*nt, 2 "f" words, 2 uses of b*tch, 4 uses of ass, four uses of asshole, 2 "s" words, 1 use of C*ck more than 25 sexual terms

Drugs: None

Smoking: None

Alcohol: A few depictions of drinks, though none appear to be consumed.

Borat is threatened to be executed throughout the film unless he completes his mission

Overall, somewhat tamer than its predecessor, however this film is still very much R-rated.