Are products entered under the Section 321 de minimis exemption (under $800) subject to Section 301 duties?

No, not right now. Goods properly entered under Section 321 are not subject to Section 301 duties. Please note that a formal entry is required if a shipment contains merchandise subject to AD/CVD. Goods subject to AD/CVD do not qualify for Section 321. Something to keep an eye on: U.S. Customs and Border Protection (CBP) submitted a proposal in early September 2020 to the Office of Management and Budget that would eliminate the $800 de minimis exemption for goods subject to Section 301 tariffs. Additionally, in January 2022, the Import Security and Fairness Act was introduced to address Section 321 shipment activity. Significant changes proposed within this legislation are as follows: Reverses Congress’s decision to raise the threshold to $800 from the previous threshold of $200 Prohibits goods from countries that are both non-market economies and on the United States Trade Representative’s (USTR) Watch List from using de minimis benefits Prohibits goods subject to enforcement actions (e.g., Section 301 tariff measures) from using the program Remember, Section 321, 19 USC 1321 is the statute that describes de minimis. De minimis provides admission of articles free of duty and of any tax imposed on, or by reason of importation, but the aggregate fair retail value in the country of shipment of articles imported by one person on one day and exempted from the payment of duty shall not exceed $800. The de minimis threshold was previously $200 but increased with the passage of the Trade Facilitation and Trade Enforcement Act (TFTEA).

Can I still apply for exclusions to the Section 301 (China) tariffs?

The time window to submit new exclusion requests is now closed. While the USTR approved, on average, 35% of requests under the first two actions, the approval rates under the third and fourth actions were 5% and 7%, respectively. Be sure to check in with your trusted trade advisors to see if new comment periods open. Be aware the USTR has completed its evaluation for the potential extension of 549 specific product exclusions granted from Lists 1, 2, 3, and 4. Accordingly, in March 23, 2022, of the 549 specific product exclusions, the USTR reinstated 352 previously expired Section 301 China duty exclusions, as published in the accompanying Federal Register notice. The exclusions were retroactively applied to October 12, 2021, and made valid through December 31, 2022.

If I previously paid Section 301 (China) duties, but an exclusion was later issued by the United States Trade Representative (USTR), can I get my money back?

Yes. You have the opportunity to potentially recover duties paid on previous entry activity. Your customs broker, trade attorney, or trade consultant can submit a refund request via Post Summary Correction (PSC) or Protest as long as the entry has not exceeded the liquidation date plus 180-day time period (roughly 480 days from the original entry date). Remember, your company doesn’t have to be the one that requested the exclusion in the first place. You qualify as long as your product meets the specific description of the exclusion granted by the USTR.

Are products used to support the fight against COVID-19 subject to the additional Section 301 (China) tariffs?

The USTR announced on March 20, 2020, that, prior to the COVID-19 outbreak, the agency had been working with the U.S. Department of Health and Human Services “to ensure that critical medicines and other essential medical products were not subject to additional Section 301 tariffs.” Consequently, the United States had not imposed tariffs on certain critical products, such as ventilators, oxygen masks, and nebulizers. The USTR has since reviewed requests for exclusions on medical care products, resulting in exclusions granted on basic medical supplies, including gloves, soaps, face masks, surgical drapes, and hospital gowns. Since March 2020, the USTR has exempted certain medical products from Section 301 tariffs in several rounds of exclusions.

What is the timing of duty calculations on immediate transportation in bond entries subject to Section 301?

Duties are due on goods that are entered for consumption, or withdrawn from warehouse for consumption, on or after the effective date of the provisional tariffs. For entries covered by an entry for immediate transportation, and with a country of origin of China, and a Harmonized Tariff Schedule (HTS) classification covered by Annex A to the FRN, such entries shall be subject to the duty rates in effect when the immediate transportation entry was accepted at the port of original importation, pursuant to 19 CFR 141.69 (b), which states: Merchandise which is not subject to a quantitative or tariff-rate quota and which is covered by an entry for immediate transportation made at the port of original importation, if entered for consumption at the port designated by the consignee or his agent in such transportation entry without having been taken into custody by the port director for general order under section 490, Tariff Act of 1930, as amended (19 U.S.C. 1490), shall be subject to the rates in effect when the immediate transportation entry was accepted at the port of original importation.

How much has the U.S. government collected from the various trade remedy measures?

U.S. CBP assesses and collects duties on U.S. imports, including the additional duties imposed as a result of the president’s tariff actions. As of April 27, 2022 U.S. CBP has reported these duty assessments.

Are products of Hong Kong subject to the additional Section 301 duties against China?

No. Additional duties imposed by the Section 301 remedy only apply to articles that are products of the People’s Republic of China (ISO Country Code CN). Imported goods that are legitimately the product of Hong Kong (HK) or Macau (MO) are not subject to the additional Section 301 duties. Please note that Section 301 duties are based on country of origin, not country of export.

What are various types of import restrictions that can be imposed by the government?

Tariffs – A tax on imports of foreign goods paid by the importer. Ad valorem tariffs are assessed as a percentage of the value of the import (e.g., a tax of 25% on the value of an imported truck). Specific tariffs are assessed at a fixed rate based on the quantity of the import (e.g. 7.7% per kilogram of imported almonds), and are most common on agricultural imports. Quotas – A restriction on the total allowable amount of imports based either on the quantity or value of goods imported. Quotas are in place on a limited number of U.S. imports, mostly agricultural commodities, in part due to past trade agreements to remove and prohibit them. Tariff-Rate Quota (TRQ) –TRQs involve a two-tiered tariff scheme in which the tariff rate changes depending on the level of imports. Below a specific value or quantity of imports, a lower tariff rate applies. Once this threshold is reached, all additional imports face a higher, sometimes prohibitive, tariff rate.

Does U.S. Customs and Border Protection (CBP) pay interest when refunding duties previously paid?

Yes! CBP does pay interest from the date the original money was deposited. The current interest rates are published in the Federal Register on a quarterly basis. Review the most recent Federal Register Notice for the latest rates.

How do I find out if my product is subject to Section 301 tariff duties?

Enter the product’s harmonized tariff schedule (HTS) classification on the USTR website. In addition, you can refer to our U.S. tariff search tool to quickly search both the Section 301 tariff lists, but also identify if there are any exclusion opportunities. Talk to your Trusted Advisor® expert at C.H. Robinson to learn more.

Do Section 301 (China) duties still apply if I ship goods to another country, such as Canada or Mexico, and have them packaged there before entering the commerce of the United States?

Yes. Basic changes/processes such as packaging, cleaning, and sorting would not change the country of origin to be declared in most cases. The origin would still be China and therefore the Section 301 duties would still apply.

Are Section 301 duties eligible for drawback?

As noted in CSMS Message 18-000419, Section 301 duties are eligible for duty drawback. Drawback is the refund of certain duties, internal revenue taxes, and certain fees collected upon the importation of goods. Such refunds are only allowed upon the exportation or destruction of goods under U.S. Customs and Border Protection supervision.

Have U.S. trading partners taken or proposed retaliatory trade actions?

Yes. Some United States’ trading partners subject to the additional United States import restrictions have taken or announced proposed retaliations against each of the three United States actions. The International Trade Administration published an article regarding retaliatory tariffs implemented by United States’ trading partners.

Tariffs or duties are taxes assessed on imports of foreign goods, paid by the importer to the U.S. government, and collected by U.S. Customs and Border Protection (CBP). Current U.S. tariff rates may be found in the Harmonized Tariff Schedule (HTS) maintained by the U.S. International Trade Commission (ITC). The U.S. Constitution grants Congress the sole authority to regulate foreign commerce and therefore impose tariffs, but, through various trade laws, Congress has delegated authority to the president to modify tariffs and other trade restrictions under certain circumstances.

北美贸易和关税洞察

随时了解来自我们海关和贸易政策专家的最新消息、见解、观点和资源。

Customs and trade compliance feature story

Two Courts Declare IEEPA Tariffs Unlawful: What Importers Need to Know

2025-06-05 | Monica DeMars Senior Manager Compliance

On May 28, 2025, the U.S. Court of International Trade (CIT) ruled that the administration exceeded its authority by imposing tariffs under the International Emergency Economic Powers Act (IEEPA), including those targeting fentanyl-related imports. A day later, the D.C. District Court ruled in a similar fashion on a separate case, with both rulings now being appealed by the administration. Following the decisions, the U.S. Court of Appeals for the Federal Circuit (CAFC) issued a temporary stay, pausing the...

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为了尽可能及时地向全球受众提供我们的市场洞察，我们依靠机器翻译来翻译这些英文洞察。

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海关和贸易新闻

美国提高钢铁和铝关税

原先对进口钢铁、铝以及用这些材料制成的商品征收 25% 的关税，自 2025 年 6 月 4 日凌晨 12:01 起翻倍至 50%。这一变化适用于除英国以外所有国家的商品，英国将继续对钢铁和铝征收25%的关税，直至7月9日，届时税率将升至50%，或者可能实施配额。

钢铁和铝关税的变化对于利用对外贸易区（FTZ）推迟关税的进口商具有特别的影响。那些在 6 月 4 日之前将钢铁和铝产品放入自贸区并期望享受较低税率的企业，在产品撤出时将面临 50% 的关税。6 月 4 日或之后进入 FTZ 的货物将适用退出时适用的关税税率。自由贸易区的变化不适用于汽车零部件。

美国先前取消对墨西哥和加拿大商品征收关税的行政命令被推翻。钢铁和铝产品现在面临25%的药品相关关税以及50%的钢铁和铝关税。遵守《美国-墨西哥-加拿大自由贸易协定》仍可免除5月份在全球范围内征收的25%的汽车零部件关税和25%的药品相关关税，但适用的钢铁和铝关税现在为50%。

此前不受美国互惠关税约束的钢铁和铝制品，现在将对其非钢铁或非铝成分征收 10% 的关税。在针对大多数国家为期 90 天的进口互惠关税降低期结束后，互惠税率可能于 7 月 9 日起上调。50%的关税适用于钢铁和铝的衍生价值。

法院挑战美国总统的关税权力

2025年5月28日，法院裁定，美国总统不能通过宣布国家紧急状态来征收关税。该裁决适用于全球进口商品征收 10% 的互惠关税，以及为遏制毒品贩运而对中国、加拿大和墨西哥制造的商品征收 20-25% 的关税。联邦上诉法院很快暂缓了这一判决，在上诉程序展开期间，关税仍然有效。辩论截止日期为 2025 年 6 月 9 日。

要求将商品添加到第232条款铝关税清单中

美国铝业协会向美国工业和安全局提交了一份申请，要求将某些衍生产品纳入对进口铝征收的第 232 条关税范围。对拟议补充内容的评论截止日期为 2025 年 6 月 4 日。预计该局将在未来 60 天内决定将哪些商品添加到清单中。

降低第 232 条车辆关税的程序

2025年5月20日，美国商务部发布通知，概述了根据《美国-墨西哥-加拿大协定》（USMCA）获得优惠关税待遇的汽车进口商的程序。此类汽车的进口商可以提交文件，标明进口到美国的每种车型的美国成分含量，以抵消部分25%的关税。

因关税叠加而提出的退款更正或抗议

美国海关和边境保护局发布了一份通知，概述了与关税累积有关的退款程序。自 2025 年 5 月 16 日起，进口商可以针对 3 月 4 日或之后的报关申请退款，对于未清算的商品，可以通过事后更正的方式申请退款，对于在抗议期满之前已清算的商品，可以通过抗议的方式申请退款。

我们的信息是从多个来源汇编的，据我们所知，这些来源是准确和正确的。我们公司始终致力于提供准确的信息。 C.H. Robinson 对此处发布的信息不承担任何责任或义务。

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工具和资源

对海关流程进行年度审查可以帮助您快速调整流程，避免延误或处罚。这 20 个步骤可以帮助您审查贸易合规计划的各个方面。

获取检查清单

按部署速度、实施成本和风险等级，比较多种交易策略。找到可助您适当降低风险、简化流程和控制成本的有效策略。

查看贸易策略

谁在您的交易中承担风险，风险何时从买方转移到卖方？查看这些运输条款。

使用指南

探索可支持您实施美国货物进出口战略的表格和其他文件。

探索表格和文件

通过使用抵达前审查系统 (PARS) 追踪工具，将货物从美国运送到加拿大的整车和零担承运人可搜索 PARS 编号 — 可利用此方法确认 C.H. Robinson 已提交加拿大边境服务部 (CBSA) 放行货物条目且已被 CBSA 受理。CBSA 同意入境后，承运人可以前往边境进行最终处理并进入加拿大。

搜索 PARS 编号

通过使用抵达前处理系统 (PAPS) 追踪工具，将货物从加拿大运送到美国的整车和零担承运人可搜索 PAPS 编号 — 可利用此方法确认 C.H. Robinson 已提交美国海关和边境保护局 (CBP) 放行货物条目且已被 CBP 受理。一旦 CBP 同意入境，承运人就可以前往边境进行最终处理并进入美国。

搜索 PAPS 号码

查找支持加拿大货运代理、报关和水陆运输的表格和资源链接。

查找表格和链接

此交互式数据库可让您查看过去一年加元汇入和汇出国际海关汇率。这在预测进出不同国家/地区的运输成本时很有用。

查找汇率

客户通知

减轻关税风险，抵消关税，让您高枕无忧。

日期	职务
2025.06.05	USTR Extends Section 301 Exclusions to August
2025.06.04	IEEPA Reciprocal In-Transit Guidance Update
2025.06.04	Adjusting Imports of Steel and Aluminum into the United States
2025.05.29	U.S. Court Strikes Down IEEPA Tariffs

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法规发生变化时会收到通知。

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常见问题

一般问题

Q: 什么是关税？

关税或关税是对外国商品进口征收的税，由进口商支付给美国政府，并由美国海关和边境保护局（CBP）征收。当前美国的关税税率可在美国国际贸易委员会（ITC）维护的协调关税表（HTS）中找到。美国宪法授予国会管理对外贸易并因此征收关税的唯一权力，但国会通过各种贸易法将总统的权力下放给总统，以在某些情况下修改关税和其他贸易限制。 ^1个

Q: 什么是贸易救济措施？

根据美国海关和边境保护局 (CBP) 的定义，贸易救济措施是指各国用来保护国内产业免受不公平贸易做法损害的法律和行动，例如征收额外关税、规定配额或禁止某些产品进口。

Q: 问：美国海关与边境保护局 (CBP) 在退还先前已缴纳的关税时是否支付利息？

是的！CBP 会从存入原始款项之日起支付利息。当前利率每季度发布在《联邦公报》上。查看最新的《联邦公报》，了解最新价格。

Q: 贸易救济措施如何影响进口成本、信用限额和保证金金额？

贸易救济措施可从多方面影响企业。我们建议使用自动清算所 (ACH) 和定期月度报表 (PMS) 直接向 CBP 支付关税、税金和费用。这些方法可以帮助您有效地管理信用额度和付款。

此外，还须确定您的保证金金额。海关保证金不足可能会导致供应链严重延误，并对您的企业产生负面的财务影响。

201 条款：原因/对国内行业的威胁

Q: 何谓 201 条款？

1974 年《贸易法》第 201 条允许总统在美国国际贸易委员会 (ITC) 认为进口激增对美国工业造成严重损害或严重伤害威胁的情况下，施加临时关税和其他贸易措施。

Q: 201 条款对贸易有何影响？

1974 年《贸易法》第 201 条允许美国针对当前对国内工业实际造成或可能造成严重损害的进口商品施加关税或配额等贸易限制。从本质上讲，它会导致进口商品成本上涨，或能保护美国国内生产商，但同时也会影响到消费者和国际贸易流动。

232 条款：国家安全问题

Q: 何谓 232 条款？

1962 年《贸易扩展法》第 232 条允许总统在美国商务部 (Department of Commerce) 发现某些产品的进口量或产品进口在某些情况下威胁到美国国家安全时，适当进行进口调整。2018 年，美国根据第 232 条对钢铁进口征收 25% 的关税，对铝进口征收 10% 的关税。

Q: 第 232 条对贸易有何影响？

自 2025 年 3 月 12 日起，美国对钢铁和铝进口以及部分钢铁和铝衍生品进口征收 25% 的关税。

第 232 条关税会对企业的利润产生重大影响，自 2018 年生效以来已为美国创造数十亿美元的关税收入。

Q: 如果第 232 条关税自 2018 年起就已实施，那么 2025 年的新关税具体为何？

美国对 2025 年第 232 条关税进行了多项重大调整，例如铝进口关税从 10% 上调至 25%。自 2025 年 3 月 12 日起，钢铁和铝进口（包括部分钢铁和铝衍生品进口）也须遵守第 232 条关税规定，而无论出口国为何。

Q: 第 232 条是否有任何关税排除、豁免或配额规定？

否。所有一般批准排除 (GAE) 和国家一级的“替代安排”（包括豁免、绝对配额和关税率配额）均自 2025 年 3 月 12 日起撤销。

但是，任何先前提供的进口商特定产品关税排除将持续有效，直至到期或产品进口量达到规定的排除量（以先发生者为准）。关税排除申请流程于 2025 年 2 月 10 日终止。

Q: 第 232 条适用于哪些国家？

自 2025 年 3 月 12 日起，对钢铁和铝（包括部分钢铁和铝衍生品）进口征收的第 232 条关税适用于所有国家。

Q: 什么是钢铁和铝衍生品？是否所有钢铁和铝衍生品进口都需要遵守第 232 条关税规定？

钢铁和铝衍生品是指含有钢铁或铝的下游产品。只有部分钢铁和铝衍生品进口须遵守第 232 条关税规定。

Q: 须遵守第 232 条关税规定的货物进入美国对外贸易区 (FTZ) 后将如何处理？

除非从美国出口，否则进入美国 FTZ 的货物必须按“特权外国地位”申报，并需要在最终入境消费时缴纳关税。

Q: 托运人如何计算衍生品货物中铝或钢铁含量的价值？

生产商通常会计算衍生品货物中钢铁或铝含量的总价值，或者供应商可能会提供一份详细列出钢铁或铝含量值的物料清单 (BOM)。无论以何种方式计算价值，均须备好可提供给 CBP 的书面证明。

301 条款：不公平贸易行为

Q: 何谓 301 条款？

1974 年《贸易法》第 301 条（第 301 条）允许美国贸易代表 (USTR) 在确定美国贸易伙伴违反贸易协议承诺或采取歧视性或不合理的做法，给美国商业造成负担或限制时，中止贸易协议减让或施加进口限制。

Q: 第 301 条对贸易有何影响？

第 301 条可能会从多方面影响贸易。最值得注意的是，对中国进口产品征收的关税对托运人产生了重大影响——自 2018 年相关关税规定生效以来已为美国创造数十亿美元的关税收入。

Q: 如何确定我的产品是否需要缴纳 301 条款规定的关税？

在 USTR 网站上输入产品的统一关税表 (HTS) 分类。与您在 C.H. Robinson 的 Trusted Advisor^® 专家交流，了解更多相关资讯。

Q: 301 条款规定的关税是否有资格享受退税？

如CSMS消息18-000419中所述，第301节的关税适用于关税减免。缺点是退还某些关税，内部所得税和商品进口时收取的某些费用。只有在美国海关和边境保护局监督下出口或销毁商品时，才允许此类退款。

Q: 依据 321 条款最低免税申报门槛（800 美元以下）报关的产品是否需要缴纳 301 条款规定的关税？

现在还不需要。依据 321 条款正确报关的商品无需缴纳 301 条款规定的关税。请注意，如果货物包含需缴纳 AD/CVD 的商品，则需要正式报关。需缴纳 AD/CVD 的商品不符合 321 条款的规定。

需要注意：美国海关与边境保护局 (CBP) 于 2020 年 9 月上旬向管理和预算办公室提交了一项提案，该提案将针对需缴纳 301 条款关税的商品取消 800 美元的最低免税申报门槛。此外，2022 年 1 月推出的《进口安全和公平法》旨在解决 321 条款的货运活动。这项立法中提出的重大修改如下：

推翻国会将门槛从之前的 200 美元提高到 800 美元的决定
禁止来自非市场经济国家和美国贸易代表 (USTR) 观察名单上的国家的商品使用微量福利
禁止受到执法行动（例如，301 条款关税措施）约束的商品使用该程序

请记住，321 条款即《美国法典》第 19 编第 1321 条，是描述最低申报门槛的法规。最低申报门槛允许进口商品时免除关税以及针对进口或由于进口而征收的任何税款，但一人一天之内进口免征关税的物品在其装运国家/地区的合理零售总额不应超过 800 美元。最低起付额度以前是 200 美元，但随着《贸易便利化和贸易执行法》(TFTEA) 的通过而有所提高。

Q: 香港产品是否需要缴纳针对中国的 301 条款额外关税？

不能。第301条规定的附加关税仅适用于中华人民共和国产品（ISO国家/地区代码CN）。合法属于香港（HK）或澳门（MO）产品的进口货物无需缴纳301条附加关税。请注意，第301条规定的关税是基于原产国而不是出口国。 ^2个

Q: 如果我将货物运送到加拿大或墨西哥等其他国家，在当地包装后进入美国贸易，是否仍适用 301 条款（中国）规定的关税？

是的。大多数情况下，包装、清洁和分拣等基本更改/流程不会改变要申报的原产国。原产国仍是中国，因此，301 条款规定的关税仍将适用。

参考

美国国会研究服务处 - 特朗普政府的关税行动（201、232 和 301 条款）：常见问题
第 301 条贸易救济常见问题
国会研究服务部 - 301 条款：美国从中国进口商品的关税豁免

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