美國再對中國加征10%關稅，中國公布反制關稅清單（附英文公告）
美國時間2025年3月3日，白宮鑒于芬太尼供應鏈管控問題發(fā)布總統(tǒng)行政命令，對原2025年2月4日生效的第14195號行政命令進行了修訂[1]，修訂內(nèi)容為對”中國加收10%關稅“改成”加收20%“，自2025年3月4日起生效，依然是針對全品類（回顧此前加收10%關稅詳情）。
(截圖僅供信息研讀之用，不代表本公眾號贊同其觀點)
(新修訂后關稅數(shù)據(jù)已更新，圖為查詢示例)
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[1] 美國時間2025年3月3日發(fā)布的修訂行政命令
https://www.whitehouse.gov/presidential-actions/2025/03/further-amendment-to-duties-addressing-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china/
[2] 原第14195號行政命令
https://www.federalregister.gov/documents/2025/02/07/2025-02408/imposing-duties-to-address-the-synthetic-opioid-supply-chain-in-the-peoples-republic-of-china
美國海關發(fā)布的進口申報指引
CSMS # 64299816 - UPDATE – Additional Duties on Imports from China and Hong Kong
The purpose of this message is to provide an update on the additional duties for imports that are the products of China and Hong Kong, pursuant to the Executive Order (EO) titled Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China, signed on March 3, 2025. As directed by the EO, U.S. Customs and Border Protection (CBP), is updating the additional duties from 10% to 20% and implementing a new Chapter 99 HTSUS number.
GUIDANCE
APPLICATION OF INCREASED DUTY RATES
The following HTSUS classifications and additional duty rates will apply for goods that are the products of China and Hong Kong, entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 4, 2025, through March 3, 2025:
9903.01.20: All imports of articles that are products of China and Hong Kong, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, and other than products for personal use included in accompanied baggage of persons arriving in the United States, will be assessed an additional ad valorem rate of duty of 10%.
The following HTSUS classifications and additional duty rates will apply for goods that are the products of China and Hong Kong, entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on March 4, 2025:
9903.01.24: All imports of articles that are products of China and Hong Kong, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, and other than products for personal use included in accompanied baggage of persons arriving in the United States, will be assessed an additional ad valorem rate of duty of 20%.
The additional ad valorem duty provided for in headings 9903.01.20 and 9903.01.24 applies in addition to all other applicable duties (including antidumping and countervailing duties), taxes, fees, exactions, and charges.
Products of China that are eligible for temporary duty exemptions or reductions under subchapter II to chapter 99 will be subject to the additional ad valorem rate of duty imposed by heading 9903.01.24.
EXCLUSIONS
The following HTSUS classifications apply to products that are excluded from the additional ad valorem duties:
9903.01.21: Articles the product of China and Hong Kong that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering.
9903.01.22: Articles the product of China and Hong Kong that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds.
9903.01.23: Except for products described in headings 9903.01.21 and 9903.01.22, and other than products for personal use included in accompanied baggage of persons arriving in the United States, articles the product of China and Hong Kong that: (1) were loaded onto a vessel at the port of loading, or in transit on the final mode of transport prior to entry into the United States, before 12:01 a.m. eastern standard time on February 1, 2025; and (2) are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 4, 2025, and before 12:01 a.m. eastern standard time on March 7, 2025.
CHAPTER 98
The additional duties imposed by heading 9903.01.20 and 9903.01.24 will not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed (in China and Hong Kong), as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad (in China and Hong Kong), less the cost or value of such products of the United States, as described.
FOREIGN TRADE ZONE
Articles that are products of China and Hong Kong, excluding those encompassed by 50 U.S.C. 1702(b), except those that are eligible for admission to a foreign trade zone under "domestic status" as defined in 19 CFR 146.43, and are admitted into a United States foreign trade zone on or after 12:01 a.m. eastern standard time on February 4, 2025, must be admitted as "privileged foreign status" as defined in 19 CFR 146.41. Such articles will be subject, upon entry for consumption, to the duties imposed by this order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone.
DRAWBACK
No drawback is available with respect to the additional duties imposed pursuant to the Executive Order, as implemented in the Federal Register Notice.
DE MINIMIS
The administrative exemption from duty and certain taxes at 19 U.S.C. 1321(a)(2)(C), known as the de minimis exemption, continues to be available for articles covered by headings 9903.01.20 and 9903.01.24 that are otherwise eligible for the exemption, including eligible articles sent to the United States through the international postal network.
CBP will provide additional guidance to the trade community through CSMS messages as appropriate.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Questions regarding this memorandum should be directed to the Trade Operations Division (TOD) email attribute at OFO-TRADEOPERATIONS@cbp.dhs.gov, or the OT, TPP, Commercial Operations, Revenue and Entry Division (CORE) email attribute at OTENTRYSUMMARY@cbp.dhs.gov.
Related CSMS: 63988468, 63992482, 64045612, 64082249, 64018403, 64235342, 64196888
稅委會公告2025年第2號 2025年3月3日，美國政府宣布以芬太尼為由對所有中國輸美商品進一步加征10%關稅。美方單邊加征關稅的做法損害多邊貿(mào)易體制，加劇美國企業(yè)和消費者負擔，破壞中美兩國經(jīng)貿(mào)合作基礎。 根據(jù)《中華人民共和國關稅法》、《中華人民共和國海關法》、《中華人民共和國對外貿(mào)易法》等法律法規(guī)和國際法基本原則，經(jīng)國務院批準，自2025年3月10日起，對原產(chǎn)于美國的部分進口商品加征關稅。有關事項如下： 一、對雞肉、小麥、玉米、棉花加征15%關稅，具體商品范圍見附件1。 二、對高粱、大豆、豬肉、牛肉、水產(chǎn)品、水果、蔬菜、乳制品加征10%關稅，具體商品范圍見附件2。 三、對原產(chǎn)于美國的附件所列進口商品，在現(xiàn)行適用關稅稅率基礎上分別加征相應關稅，現(xiàn)行保稅、減免稅政策不變，此次加征的關稅不予減免。 四、2025年3月10日之前，貨物已從啟運地啟運，并于2025年3月10日至2025年4月12日進口的，不加征本公告規(guī)定加征的關稅。 關務小二注：“此次加征的關稅不予減免”是指對美市場采購化排除等減免措施無法排除本次所加征的關稅，對美市場化采購排除申請系統(tǒng)目前僅可排除對美301關稅。 附件： 1. 加征15%關稅商品清單 2. 加征10%關稅商品清單 國務院關稅稅則委員會
國務院關稅稅則委員會關于對原產(chǎn)于美國的部分進口商品加征關稅的公告
2025年3月4日
附：中國反制加征公告英文(參考)
On March 3, 2025, the U.S. government announced an additional 10% tariff on all Chinese exports to the United States under the pretext of fentanyl-related concerns. The unilateral imposition of tariffs by the U.S. side undermines the multilateral trading system, increases burdens on American businesses and consumers, and damages the foundation of economic and trade cooperation between China and the United States. In accordance with the Customs Tariff Law of the People's Republic of China, the Customs Law of the People's Republic of China, the Foreign Trade Law of the People's Republic of China, and other relevant laws, regulations, and fundamental principles of international law, and upon approval by the State Council, additional tariffs will be imposed on certain imported goods originating from the United States starting March 10, 2025. The relevant matters are as follows: 1. A 15% additional tariff will be imposed on chicken, wheat, corn, and cotton. For specific product categories, refer to Attachment 1. 2. A 10% additional tariff will be imposed on sorghum, soybeans, pork, beef, aquatic products, fruits, vegetables, and dairy products. For specific product categories, refer to Attachment 2. 3. For the imported goods listed in the attachments originating from the United States, the corresponding additional tariffs will be imposed on top of the current applicable tariff rates. Existing bonded and duty reduction/exemption policies remain unchanged, and no exemptions will be granted for the additional tariffs imposed under this announcement. 4. Goods shipped from the place of origin before March 10, 2025, and imported between March 10, 2025, and April 12, 2025, will not be subject to the additional tariffs specified in this announcement. Download Attachments: ? Attachment 1: List of Goods Subject to 15% Additional Tariffs.pdf[1] ? Attachment 2: List of Goods Subject to 10% Additional Tariffs.pdf[2] Customs Tariff Commission of the State CouncilAnnouncement of the Customs Tariff Commission of the State Council on Imposing Additional Tariffs on Certain Imported Goods Originating from the United States
Announcement No. 2 [2025] of the Customs Tariff Commission
March 4, 2025引用鏈接
[1] Attachment 1: List of Goods Subject to 15% Additional Tariffs.pdf
http://gss.mof.gov.cn/gzdt/zhengcefabu/202503/P020250304305423284638.pdf[2] Attachment 2: List of Goods Subject to 10% Additional Tariffs.pdf
http://gss.mof.gov.cn/gzdt/zhengcefabu/202503/P020250304305423284638.pdf