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.

北美貿易和關稅洞察

隨時了解來自我們海關和貿易政策專家的最新消息、見解、觀點和資源。

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...

Read the full story

為了盡可能提供最有時效性的客戶市場見解給本公司全球目標讀者，我們使用機器技術將英文版的見解內容翻譯成其他語言。

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瀏覽所有貨運市場最新資訊

有與貿易或關稅有關的問題嗎？

聯繫我們

海關與貿易新聞

美國提高鋼鐵和鋁關稅

截至 2025 年 6 月 4 日上午 12 時 01 分，對進口鋼鐵、鋁和使用這些材料製成的商品徵收 25% 關稅，增加了一倍至 50%。此變更適用於除英國以外的所有國家的貨物，該國將繼續受 25% 鋼鐵和鋁關稅，直到 7 月 9 日，該稅率將增加至 50% 或可能會徵收配額。

鋼鐵和鋁關稅的變化對利用外貿區延期關稅的進口商產生特別影響。在 6 月 4 日前將鋼鐵和鋁貨品放入 FTZ，並預計較低稅率的人，現在將貨物被撤回時將受 50% 關稅。於 6 月 4 日或之後進入自由貿易區的貨物，將在撤回時須繳納任何稅率。FTZ 變更不適用於汽車零件。

美國先前的行政命令取消對來自墨西哥和加拿大的貨物的關稅堆疊被撤銷。鋼鐵和鋁產品現在面臨 25％的藥物關稅，加上 50% 鋼鐵和鋁關稅。遵守美墨-加拿大自由貿易協定仍將汽車零件免除 5 月全球實施的 25% 汽車零件關稅和 25% 的毒品相關關稅，但現在適用的鋼鐵和鋁關稅為 50％。

以前不受美國相互關稅的鋼鐵和鋁製產品，現在對其非鋼或非鋁含量的 10% 規定。由於對來自大多數國家的進口貨物徵收相互關稅的 90 天後，相互稅率可能會增加 7 月 9 日。50% 關稅適用於鋼鐵和鋁衍生物價值。

法院向美國總統關稅機關提出挑戰

法院在 2025 年 5 月 28 日裁定，美國總統不能通過宣布國家緊急情況來徵收關稅。該裁決適用於全球進口對 10% 的相互關稅，以及對中國、加拿大和墨西哥製造的商品徵收 20-25% 的關稅，這些關稅是為了阻止販運毒品的措施。聯邦上訴法院迅速暫停該決定，而在上訴程序進行期間，關稅仍然有效。爭議將於 2025 年 6 月 9 日前向法院提交。

要求將貨物加入第 232 條鋁關稅表

鋁業協會向美國工業和安全局提交了要求，將某些衍生物品納入進口鋁條 232 關稅。有關建議新增建議的意見將於二零二五年六月四日截止。該局預計將在未來 60 天內決定將哪些商品添加到清單中。

降低第 232 條車輛關稅的程序

2025 年 5 月 20 日，美國商務部發布公告，概述符合美國-墨西哥-加拿大協議（USMCA）有資格獲得優惠關稅待遇的汽車進口商的程序。此類汽車的進口商可提交證明每種進口到美國車型中的美國內容量的文件，以抵消 25% 關稅的部分。

關稅堆疊退款的更正或抗議

美國海關和邊境保護機構發布了一項通知，概述與關稅堆疊有關的退款程序。從 2025 年 5 月 16 日起，進口商可於 3 月 4 日或之後作出的條目，以對未清算的貨物進行總結更正，或對於抗議期屆滿前已清算的貨物作出抗議方式提出申請退款。

我們的信息是從多個來源彙編的，據我們所知，這些來源是準確和正確的。我們公司始終致力於提供準確的信息。 C.H. Robinson 對此處發布的信息不承擔任何責任或義務。

通過貿易和關稅電子郵件通知掌握最新動態

工具和資源

每年檢討一次海關流程有助於快速調整流程，避免誤時或遭罰。這 20 個步驟可以幫助您審視自家貿易法遵計畫的各個層面。

下載清單

依部署速度、實施成本以及風險程度比較數種不同的貿易策略。找到能幫助您適度減輕風險並簡化流程，以進一步妥善控管成本的策略。

查看貿易策略

交易風險由哪一方承擔？風險會在何時從買方轉移到賣方？請詳閱這些運輸條款。

使用指南

瀏覽能輔助您實施美國進出口運輸策略的表單和其他文件。

瀏覽表單和文件

到貨前檢查系統 (Pre-Arrival Review System, PARS) 追蹤工具支援從美國運送貨物到加拿大的整車貨運和零擔運輸貨運公司搜尋 PARS 編號，這個方法能夠確認 C.H. Robinson 已經向加拿大邊境服務局 (Canada Border Services Agency, CBSA) 申報貨物放行資料，並且 CBSA 也已經受理申報。CBSA 受理申報後，貨運公司即可前往邊境進行最後處理並入境加拿大。

搜尋 PARS 編號

到貨前處理系統 (Pre-Arrival Processing System, PAPS) 追蹤工具支援從美國運送貨物到加拿大的整車貨運和零擔運輸貨運公司搜尋 PAPS 編號，這個方法能夠確認 C.H. Robinson 已經向加拿大邊境服務局 (Canada Border Services Agency, CBSA) 申報貨物放行資料，並且 CBSA 也已經受理申報。CBSA 受理申報後，貨運公司即可前往邊境進行最後處理並入境美國。

搜尋 PAPS 編號

找到支援加拿大貨運代理、報關和陸運的表單和資源連結。

瀏覽表單和連結

這個互動式資料庫可讓您查看去年度國際海關加幣買賣匯率。預測不同國家/地區的貨物進出口成本時，這項資料非常有幫助。

查詢匯率

客戶須知

減輕關稅風險，抵消關稅，讓您高枕無憂。

日期	職稱
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

瀏覽所有客戶公告

隨時了解客戶諮詢

法規發生變化時會收到通知。

查看客戶諮詢

常見問題

一般

Q: 什麼是關稅？

關稅或關稅是對外國商品進口徵收的稅，由進口商支付給美國政府，並由美國海關和邊境保護局（CBP）徵收。當前美國的關稅稅率可在美國國際貿易委員會（ITC）維護的協調關稅表（HTS）中找到。美國憲法授予國會管理對外貿易並因此徵收關稅的唯一權力，但國會通過各種貿易法將總統的權力下放給總統，以在某些情況下修改關稅和其他貿易限制。 ^1個

Q: 什麼是貿易救濟？

根據美國海關與邊境保護局 (CBP) 的定義，貿易救濟是指各國用來保護產業免受不公平貿易行為影響的法律和行動，例如征收額外關稅、規定配額或禁止某些產品進口。

Q: 美國海關與邊境保護局 (CBP) 退回先前繳納的稅金時，會不會付利息？

會！CBP 會付利息，計息期間從最初存入稅金當天算起。聯邦公報會每季公佈最新利率。請瀏覽最新的聯邦公報通知，瞭解最新利率。

Q: 貿易救濟如何影響進口成本、信用額度和保證金金額？

貿易救濟可能會在許多方面影響企業。我們建議使用自動清算所 (ACH) 和定期月度報表 (PMS) 直接向 CBP 支付您的關稅、稅款和費用。這些方法可協助您有效管理信用額度和付款。

此外，請務必確定您的保證金金額。海關保證金不足可能會對您的供應鏈造成嚴重延誤，並對您的業務產生負面財務影響。

201 條款：對國內產業造成的刺激/威脅

Q: 何謂 201 條款？

1974 年《貿易法》第 201 條允許總統在美國國際貿易委員會 (ITC) 認為進口激增對美國工業造成嚴重損害或嚴重傷害威脅的情況下，施加臨時關稅和其他貿易措施。

Q: 201 條款對貿易有何影響？

1974 年《貿易法》第 201 條允許美國針對給國內產業實際帶來或可能帶來嚴重損害的進口貨物施加貿易限制，例如關稅或配額。基本上，這可能會導致進口貨物的成本增加，可能有助於保護國內生產商，但也會影響到消費者和國際貿易往來。

232 條款：國家安全問題

Q: 何謂 232 條款？

1962 年《貿易擴展法》第 232 條規定，如果商務部 (Department of Commerce) 發現某些產品的進口量或產品進口在某些情況下威脅到美國國家安全，則允許總統調整進口。2018 年，美國根據第 232 條對鋼鐵進口徵收 25% 的關稅，對鋁進口徵收 10% 的關稅。

Q: 第 232 條會對貿易產生什麼影響？

自 2025 年 3 月 12 日起，美國對鋼鐵和鋁進口以及部分鋼鐵和鋁衍生品進口徵收 25% 的關稅。

第 232 條關稅規定可能對公司的利潤產生重大影響，並且自 2018 年生效以來已為美國創造數十億美元的關稅收入。

Q: 如果第 232 條關稅規定已自 2018 年起實施，那麼 2025 年的新關稅規定有哪些？

2025 年，美國對第 232 條關稅規定進行了幾項重要變更，例如鋁進口關稅從 10% 上調至 25%。從 2025 年 3 月 12 日開始，鋼鐵和鋁（包括部分鋼鐵和鋁衍生品）進口也受第 232 條關稅規定管控，而無論出口國為何。

Q: 第 232 條是否有任何關稅排除、豁免或配額規定？

否。自 2025 年 3 月 12 日起，美國將撤銷所有一般核准排除 (GAE) 和國家等級的「替代安排」（包括豁免、絕對配額和關稅率配額）。

但是，任何先前授與的進口商特定產品關稅排除仍然有效，直至其到期或進口量達到排除量為止（以先到者為準）。排除申請程序已於 2025 年 2 月 10 日終止。

Q: 第 232 條適用於哪些國家？

自 2025 年 3 月 12 日起，根據第 232 條對鋼鐵和鋁（包括部分鋼鐵和鋁衍生品）進口徵收的關稅適用於所有國家。

Q: 什麼是鋼鐵和鋁衍生品？是否所有鋼鐵和鋁衍生品都受第 232 條關稅規定管控？

鋼鐵和鋁衍生品是指含有鋼鐵或鋁的下游產品。只有部分鋼鐵和鋁衍生品進口受第 232 條關稅規定管控。

Q: 進入對外貿易區 (FTZ) 時，須繳納第 232 條關稅的貨物應如何處理？

除非從美國出口，否則進入 FTZ 的貨物必須按「特權外國狀態」申報，並需在入境美國消費時繳納關稅。

Q: 託運人如何計算衍生商品中鋁或鋼鐵含量的價值？

生產商通常會計算衍生商品中鋼鐵或鋁含量的總價值，或者供應商可提供一份詳細列出鋼鐵或鋁含量之價值的材料表 (BOM)。無論以何種方式計算價值，均須備好可提供給 CBP 的書面證明。

301 條款：不公平的貿易行為

Q: 何謂 301 條款？

1974 年《貿易法》第 301 條（第 301 條）允許美國貿易代表 (USTR) 在確定美國貿易夥伴違反貿易協議承諾或從事歧視性或不合理行為，進而對美國商業造成負擔或限制時，暫停貿易協議優惠或實施進口限制。

Q: 第 301 條會對貿易產生什麼影響？

第 301 條可能會在多個方面影響貿易。最值得注意的是，對中國進口產品徵收的關稅給託運人帶來了重大影響，自 2018 年關稅生效以來已為美國創造數十億美元的關稅收入。

Q: 如何確認我進口的商品是否須繳納 301 條款規定的關稅？

請至 USTR 網站輸入產品的美國進口關稅表 (Harmonized Tariff Schedule, HTS)。與您在 C.H. Robinson 的 Trusted Advisor^® 專家進行交流，進一步了解相關資訊。

Q: 301 條款稅金能否退稅？

如CSMS消息18-000419中所述，第301節的關稅適用於關稅減免。缺點是退還某些關稅，內部所得稅和商品進口時收取的某些費用。只有在美國海關和邊境保護局監督下出口或銷毀商品時，才允許此類退款。

Q: 如依據 321 條款低額免稅（金額低於 800 美元）進口商品，是否須按 301 條款繳納稅金？

不，現在不需要。依據 321 條款正當進口的商品無須繳納 301 條款規定的稅金。請注意，如貨物含必須遵守 AD/CVD 規定的商品，則須正式進口。須遵守 AD/CVD 規定的商品不符合 321 條款所規定的條件。

請注意：美國海關與邊境保護局 (CBP) 於 2020 年 9 月初向美國管理預算局 (Office of Management and Budget) 提出了一份提案，提議針對應課徵 301 條款關稅的商品取消 800 美元的最低免稅額規定。此外，為因應 321 條款運輸活動，2022 年 1 月開始實施進口安全與公平法 (Import Security and Fairness Act)。以下列舉這項法規提議的重大改革：

推翻美國國會將關稅上限從原本 200 美元調高至 800 美元的決議
商品出口地如果為非市場經濟體且是名列美國貿易代表 (USTR) 觀察名單的國家/地區，則禁止享有最低免稅額優惠
禁止受限於強制措施（如 301 條款關稅措施）的商品使用這項計畫

請記住，321 條款第 19 USC 1321 條是說明最低免稅額的法令。低額免稅條款准許商品在免稅和不繳納任何進口稅的情況下入境，但一人於同一天內進口且免稅的商品在出口國家/地區的公平零售總價值不能超過 800 美元。最低免稅額規定上限原本是 200 美元，《美國貿易促進及貿易執行法案》(Trade Facilitation and Trade Enforcement Act, TFTEA) 通過後，隨即調高此項免稅額。

Q: 來自中國香港的商品是否會徵收針對中國加收的 301 條款稅金？

不能。第301條規定的附加關稅僅適用於中華人民共和國產品（ISO國家/地區代碼CN）。合法屬於香港（HK）或澳門（MO）產品的進口貨物無需繳納301條附加關稅。請注意，第301條規定的關稅是基於原產國而不是出口國。 ^2個

Q: 如果我將商品運往加拿大或墨西哥等其他國家，先進行包裝後再將商品進口到美國市場，是否仍須繳納 301 條款（針對中國）規定的稅金？

需要。大多數情況下，包裝，清潔和分揀等基本變動/處理不會改變應申報的原產國。原產國仍是中國，因此仍須繳納 301 條款稅金。

參考

美國國會研究服務處 - 川普政府的關稅措施（201、232 和 301 條款）：常見問題
301 條款貿易救濟常見問題
美國國會研究服務處 - 301 條款：美國自中國進口免關稅
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本文討論的所有內容和材料僅供參考，並不構成法律建議。您應該始終獨立檢查相關的聯邦法規（CFR），如有需要，請在存在任何疑問或疑問的情況下，與適用的聯邦機構（例如CBP，USTR）和/或外部顧問進行協商。本網站的信息是CH Robinson的財產。未經CH Robinson許可和批准，不得進行任何傳輸或使用。

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