了解新的关税格局.pdf

1、Smart In Your W|1The policy landscape for buying modules in the U.S.in 2025(Part 1)Understanding the New Tariff LandscapeJune 17,2025Angela SantosCustoms Practice Group Leader|Forced Labor Task Force LeaderSmart In Your W|2AgendaI.Tariffs Tariffs Tariffs!Tariff Regimes Reciprocal Tariffs Section 232

2、 Steel&Aluminum Tariffs Extension of Section 301 ExclusionsII.Tariff Litigation UpdatesIII.How to Respond/Tariff Mitigation StrategiesTariff RegimesSmart In Your W|4Special Tariff Regimes(Different Rules)KNOW WHAT STACKS!*Exemptions available for USMCA qualifying goods as of March 7,2025.Canada ener

3、gy=10%Countries ImpactedTariff RegimeCurrent Tariff RatePrior Applicable RatesChinaIEEPA Fentanyl20%(as of 3/4)10%(2/4-3/3)IEEPA Reciprocal Tariffs10%(5/14-8/12)10%(4/5-4/8)104%(4/9)125%(4/10-5/13)301 Duties7.5%-25%50%on cells(Sep.2024)SameMexico&CanadaIEEPA Fentanyl25%*SameAll(except China,Mexico,C

4、anada)IEEPA Reciprocal Tariffs10%(4/5-7/9 and then individual country rates)4/9-individual rates were scheduled to go into effectAllSec.232 Steel&Aluminum Derivatives50%(as of 6/4)25%(3/12-6/3)Smart In Your W|5IEEPA Reciprocal Tariffs Intent:Regulate international transactions during national emerge

5、ncy Effective Date:April 5-10%baseline applies to all countries(except Mexico,Canada,China)April 9-higher country specific rates in Annex I Paused April 9 for 90 days-until July 9,2025(China increase paused for 90 days-until August 12,2025)US Content Exclusion:products containing at least 20%US-orig

6、in content will be assessed a tariff only on their non-US value Exceptions:From Canada&Mexico subject to IEEPA Fentanyl tariffs(no tariff for USMCA qualifying goods)-Ensure eligibility!HTS codes covered in Annex IIArticles subject to 50 USC 1702(b)Subject to ongoing Section 232 investigations:Copper