一、大洋彼岸的“特没普”又来事了。一句“我不满意”，宣布将从当地时间2019年5月10日起对来自中国的产品恢复加征25%的关税。中美贸易战进入“边打边谈”阶段。60多年前，北纬38度线那边，也出现过这样的形势。

二、美国贸易代表办公室（USTR）动作很快，落实“领导”要求，于5月9日发布通知，宣布从发布通知的次日起，对相关中国产品实施25%的关税。

三、美国海关（CBP，全称“美国海关与边境保护局”），宣布了具体加征25%税率的日期和相关操作细节。

四、我方这回倒是很冷静。表示深表遗憾，不得不采取必要反制措施。言下之意，好好谈嘛，喊打喊杀的，对大家都不好。

小编还想加上一句，上甘岭那会，边打边谈，大家又不是没试过。结果呢？何必呢？

五、可是，和美国有生意来往的朋友们冷静不起来。这个突然袭击，谁能料得到。Are you kidding me? 今天通知，明天加税，这样搞法，真的好吗？你美利坚不是法治国家吗？

六、广和海关部律师告诉大家：稳住，掌握这几点，避免被美国海关加征25%的关税。

（一）进入加征清单的中国产品，如果是2019年5月10日前已经发运往美国，并且在6月1日前进入美国，则仍然适用10%的税率。

（二）这就是说，在6月1日前运抵美国关境完成申报的相关中国产品，不需要适用加征后的25%税率。

（三）美国海关与美国贸易代表办公室会发布进一步指引，就上述5月10日后运抵美国关境但符合豁免条件的中国产品申报细节进行详细规定。

（四）在上述进一步指引发布前，满足豁免条件的进口商可以先按25%缴税后再申请退税，或者在满足法定10天的申报期间的前提下延迟申报，直到上述进一步指引发布。

（五）要注意的是，上述加征关税的中国产品，是指原产于中国的产品。不会因为中国产品经过第三方国家或地区转口再出口到美国而得到豁免。

七、中美贸易战，边打边谈，无论是谁，都要把一切有利条件都要摸清楚，避免不必要的损失。您觉得呢？

延伸阅读：美国海关就2019年5月10日后对相关中国产品按25%加征关税的指引原文

CSMS #19-000236   

  Title: UPDATE-Change in Effective Date of Duty Increase of Section 301 (Tranche 3) Duties  

  Date: 5/9/2019 2:33:32 PM

  To: Automated Broker Interface, ACE Portal Accounts, ACE Reports, New ACE Programming, Partner Government Agencies, Trade Policy Updates, Truck Manifest  

  Related: 18-000757, 18-000621, 19-000095

GUIDANCE:

The increase in additional import duties for Chinese goods covered by the September 21, 2018 Federal Register notice, as amended, is now effective on May 10, 2019.  Effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on May 10, 2019, and exported to the United States on or after May 10, 2019, the rate of additional duties on imported articles classified in a subheading covered by the September 21, 2018 Federal Register notice, as amended, will be 25 percent ad valorem.

For subject goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on May 10, 2019, and exported to the United States on or after May 10, 2019, report the following HTS numbers and duty rates:

HTS                                                            Duty Rate

9903.88.03 and 9903.88.04                        25 percent  

For subject goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on May 10, 2019, and exported to the United States before May 10, 2019, the 10 percent duty rate will still apply.  CBP is working with USTR on additional guidance on the entry filing requirements for these imports.

In the meantime, for goods entered on or after May 10, 2019, importers can pay the 25 percent duty and file a Post Summary Correction when filing instructions are available for the 10 percent duty.  Alternatively, importers can delay filing their entry summary within the standard ten-day entry summary filing period until additional filing instructions are available for the 10 percent duty.

The Section 301 duties only apply to products of China, and are based on the country of origin, not country of export. 

作者：封海滨