According to the announcement of the General Administration of Customs on April 9, starting from 12:01 today, 84% tariff will be imposed on all imported goods originating from the United States on the basis of the current applicable tariff rate.
Announcement of General Administration of Customs No. 58 of 2025
(Announcement on the implementation of tariff measures on imported goods originating from the United States)
According to the "Announcement of the State Council Tariff Commission on the Improving Tariffs on Imported Goods Originating from the United States" (Announcement of the Tax Commission of the State Council on the Improving Tariffs on Imported Goods Originating from the United States" (Announcement of the Tax Commission of the State Council on the Adjustment of Tariffs on Imported Goods Originating from the United States" (Announcement of the Tax Commission of the State Council on the Adjustment of Tariffs on Imported Goods Originating from the United States) (Announcement of the Tax Commission of the State Council on the 5th of the Tax Commission of the State Council)——
From 12:01 on April 10, 2025, 84% tariff will be imposed on all imported goods originating from the United States on the basis of the current applicable tariff rate;
Before 12:01 on April 10, 2025, the goods have been shipped from the place of departure and imported from 12:01 on April 10, 2025 to 24:01 on May 13, 2025 (hereinafter referred to as "in-transit goods") will not be imposed on this additional tariff.
The following announcement is made on the implementation of the above measures:
1. For all goods originating from the United States, the tariffs imposed this time shall be imposed on the current taxation method and the applicable tariff rate (the sum of the current most-favored-nation tax rate or tentative tax rate and the implemented tariff rate).
2. For "in-transit goods", importing enterprises may apply for no additional tariffs imposed this time. Importing companies should verify the transportation of goods imported from the United States on their own and confirm that the means of transportation loading the relevant goods have been departed from the place of departure before 12:01 on April 10, 2025, and the relevant goods shall be declared for import before 24:00 on May 13, 2025.
For goods on the road that do not impose this tariff, they should be declared for import after the means of transportation loading the goods are declared for import; for goods imported from special customs supervision areas, bonded supervision places and other trade methods such as domestic sales outside the district and domestic sales of processing trade outside the district, and domestic sales of processing trade outside the district, if they apply for unimported tariffs, they should be declared for domestic disposal before 24:00 on May 13, 2025.
3. For import enterprises that apply for "goods in transit" without levied tariffs, their relevant imported goods shall be declared as follows:
(I) The "Departure Date" column of the customs declaration form of imported goods should be filled in the date on which the incoming goods left the first shipment port abroad. The date of departure should be before 12:01 on April 10, 2025, and the " Including, for imported goods from special customs supervision areas, bonded supervision places and other trade methods such as domestic sales outside the area and domestic sales outside the area processing trade outside the area, as well as other goods without actual entry and exit, the supporting documents should be uploaded in the accompanying document column (the proof materials must contain information such as the departure point, departure time, transportation route, etc. of the goods transported from the place of departure from the place of departure from abroad to the place of arrival), and the " (II) During the import declaration process, the importing enterprise must make the following statement: "This unit promises that the imported goods have verified that the imported goods meet the circumstances stipulated in Article 3 of the Taxation Committee Announcement No. 4 of 2025, and shall apply for the exemption of the additional tariffs. This unit shall bear legal responsibility for the authenticity and accuracy of the application content and the supporting materials provided." 4. For goods that have been declared before 24:00 on May 13, 2025 (for goods imported by early declaration, this time refers to the time for the import of the vehicle to be declared) and have paid the additional tariffs, the importing enterprise shall verify the transportation of the imported goods by itself and confirm that the relevant imported goods complies with the provisions of "goods in transit", and may apply to the customs for refund of relevant taxes and interest, make a statement to the customs in accordance with the provisions of Article 3 (II) of this announcement, and submit relevant supporting materials. 5. For goods imported from the United States under the processing trade, the current bonded policy remains unchanged. The specific management requirements are as follows: (I) For goods imported from the United States with bonded imports from the United States with bonded imports from the United States with bonded imports from the United States with bonded imports from 12:01 on April 10, 2025, the finished products after processing shall not be transferred from the United States with bonded imports from the United States with bonded imports from the United States with bonded imports from the United States with processing (including by-products and defective products) from the United States with processing shall not be transferred from the United States with export departure or domestic sales procedures, and the processed finished products (including defective products, not by-products) shall be declared as the corresponding bonded materials when domestic sales are sold. (II) From 12:01 on April 10, 2025, the imported materials under the processing trade manual (book B, manual C, manual E, account H, account H, account H, account H, account H, account TG, and account TG) belong to the United States, and processing trade enterprises can implement special manual (book) management. When setting up or changing the manual book, processing and trading enterprises should indicate “[M]” in the first place of the note column of the special manual book. All finished products under the special manual for processing trade (account) book shall not be transferred with bonds. If processing and trading enterprises fail to implement special manual (account) management, from 12:01 on April 10, 2025, when the processing and trading manual (account) is established and changed, bonded materials and related finished products originating from the United States should be marked as "[M]" at the first place of the product name of their product items, and the product items should be registered separately from similar goods originating from other countries (regions). (III) From 12:01 on April 10, 2025, if the logistics books (TW books, L books) in special customs supervision areas and bonded supervision places involve goods originating from the United States, they shall not carry out simple processing business that changes the product code or the origin. This announcement is hereby made. General Administration of Customs April 9, 2025
