Starting from 12:01 today, an 84% tariff will be imposed on the United States! The General Administration of Customs has released implementation details

According to the "Announcement of the Tariff Commission of the State Council on the Imposition of Tariffs on Imported Goods Originating in the United States" (Tariff Commission Announcement No. 4 of 2025) and the "Announcement of the Tariff Commission of the State Council on Adjusting Tariff Measures on Imported Goods Originating in the United States" (Tariff Commission Announcement No. 5 of 2025)——

Starting from April 10 at 12:01, an additional 84% tariff will be imposed on all imported goods originating in the United States, based on the current applicable tariff rates;

Goods that have been shipped from the place of departure before April 10 at 12:01 and imported between April 10 at 12:01 and May 13 at 24:00 (hereinafter referred to as "in-transit goods") will not be subject to this additional tariff.

How will the additional 84% tariff on the U.S. be imposed? What are the requirements for goods not subject to this additional tariff? On April 9, the General Administration of Customs announced the following regarding the implementation of the above measures——

1. For all goods originating in the United States declared for import starting from April 10 at 12:01, the additional tariff will be imposed based on the current taxation method and applicable tariff rates (the sum of the currently applicable most-favored-nation rate or provisional rate and the implemented additional tariff rate).

2. For "in-transit goods," importing enterprises may apply for exemption from this additional tariff. Importing enterprises should verify the transportation status of imported goods originating in the United States themselves, confirming that the means of transport carrying the relevant goods departed from the place of departure before April 10 at 12:01, and that the relevant goods are declared for import before May 13 at 24:00.

Applications for exemption from this additional tariff for "in-transit goods" should be declared after the means of transport carrying the goods has declared entry;

For imported goods under trade methods such as domestic sales from customs special supervision areas, bonded supervision places, etc., and domestic sales from processing trade outside the area, applications for exemption from this additional tariff should be declared for domestic sales import before May 13 at 24:00.

1. For importing enterprises applying for exemption from this additional tariff for "in-transit goods," the relevant imported goods should be declared according to the following requirements:

(1) The "Departure Date" column of the import goods declaration form should fill in the date when the goods left the first port of shipment outside the country, the reported departure date should be before April 10 at 12:01, and the remarks column should indicate "".

Among them, for imported goods under trade methods such as domestic sales from customs special supervision areas, bonded supervision places, etc., and other goods without actual entry and exit, proof of the transportation status of the goods should be uploaded in the accompanying documents column during declaration (the proof must include information such as the place of departure, departure time, transportation route, etc.), and the remarks column should indicate "".

(2) During the import declaration process, importing enterprises need to make the following declaration:

"This unit commits that it has verified that the imported goods comply with the provisions of Article 3 of Announcement No. 4 of the Tax Commission for the year 2025, and applies for exemption from the additional tariffs imposed this time. This unit bears legal responsibility for the authenticity and accuracy of the declared content and the provided supporting materials."

1. For goods that have been declared imported before 24:00 on May 13 (for goods imported using the advance declaration method, this time refers to the time of declaration of the means of transport entering the country), and for which the additional tariffs have been paid, the importing enterprise may apply to the customs for a refund of the relevant taxes and interest after self-verifying the transportation situation of the imported goods, confirming that the relevant imported goods meet the definition of "in-transit goods," and making a declaration to the customs in accordance with the provisions of Article 3 (2) of this announcement, along with submitting relevant supporting materials.

2. The current bonded policy for imported goods originating from the United States under processing trade remains unchanged. The specific management requirements are as follows:

(1) For bonded imported goods originating from the United States in customs special supervision areas, their processed finished products, from 12:01 on April 10, shall not be circulated under bond, and when sold domestically, shall be declared according to all corresponding bonded materials; for bonded imported goods originating from the United States outside customs special supervision areas, their processed finished products (including by-products and defective products), from 12:01 on April 10, shall not be circulated under bond, and export or domestic sales procedures shall be handled, and when sold domestically, the processed finished products (including defective products, excluding by-products) shall be declared according to all corresponding bonded materials.

(2) From 12:01 on April 10, for imported materials under processing trade handbooks (B handbook, C handbook, E handbook, H handbook, TH handbook, TG handbook) that originate from the United States, processing trade enterprises may implement special handbook management. When establishing or changing the handbooks, processing trade enterprises shall indicate "[M]" at the beginning of the remarks column in the header of the special handbook. All finished products under the special processing trade handbooks shall not be circulated under bond.

If processing trade enterprises fail to implement special handbook management, from 12:01 on April 10, when establishing or changing the processing trade handbooks, for bonded materials and related finished products originating from the United States, they shall indicate "[M]" at the beginning of the product name in their commodity items, separating them from similar goods originating from other countries (regions) for record-keeping.

(3) From 12:01 on April 10, logistics handbooks (TW handbook, L handbook) in customs special supervision areas and bonded supervision places involving goods originating from the United States shall not engage in simple processing activities that change the commodity code or origin.

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