特朗普第10925号公告为在美组装汽车设零部件关税抵免：首年按整车售价总额3.75%

白宫2025年4月29日公布第10925号公告《修订对美进口汽车及汽车零部件的调整》：特朗普总统修改3月26日第10908号公告的汽车关税安排，为在美国组装汽车的厂商新设一项「进口调整抵免」——厂商进口汽车零部件时，可按其在美组装整车的厂商建议零售价（MSRP）总额的一定比例，冲抵第10908号公告下的零部件关税。

抵免分两档：2025年4月3日至2026年4月30日期间在美组装的汽车，抵免额为这批汽车MSRP总额的3.75%；2026年5月1日至2027年4月30日期间组装的，抵免额为2.5%。公告说，这两个比例分别相当于对占整车价值15%与10%的零部件按25%税率计征的税额——换言之，第一年等于免除在美组装汽车价值15%部分的零部件关税，第二年免除10%部分。第10908号公告的整车关税已于2025年4月3日生效，零部件关税定于5月3日起生效。

资格与用途都有边界：只有在美国完成最终组装的汽车计入抵免基数；抵免只能由厂商授权的登记进口商使用、只能冲抵该厂商自己在第10908号公告下的零部件关税负债，抵免额超过其零部件应纳税额的部分不得转用于冲抵其他关税。厂商可以把自己供应链上的供应商列为有权使用其抵免额的登记进口商。

程序上，商务部长须在公告发布30天内建立申请办法：厂商要提交预计在美组装数量与各工厂地点的证明文件、按自身与供应商拆分的预计关税成本、申请的抵免总额、以及有权使用抵免的登记进口商名单，并由一名高级管理人员宣誓证明材料真实完整。商务部核验厂商资格与材料后，把批准的抵免额与进口商信息通知海关与边境保护局执行；进口商多领抵免的，海关与边境保护局可依法处以最高额罚款。

公告说，这套修改意在把零部件关税与零部件在美国组装中的使用挂钩，更快地减少美国对外国汽车与零部件制造的依赖、鼓励厂商扩大在美产能与研发、增加汽车业就业。这份公告与同日签署的第14289号行政令是两份不同文件：行政令处理多项关税落在同一商品时不再叠加征收，公告则给在美组装的厂商一笔可冲抵零部件关税的额度，两项同日出台、同属对汽车关税安排的调整。

关联：特朗普签署行政令：汽车、钢铝与边境关税不再叠加征收

（来源：白宫）

Trump's Proclamation 10925 Creates Auto Parts Tariff Offset for U.S.-Assembled Cars: 3.75% of MSRP in First Year

The White House released Proclamation 10925, "Amendments to Adjusting Imports of Automobiles and Automobile Parts Into the United States," on April 29, 2025. President Donald J. Trump modified the automobile tariff system imposed by Proclamation 10908 of March 26, 2025, creating an "import adjustment offset" for manufacturers that assemble automobiles in the United States: when they import automobile parts, they may offset their parts-tariff liability under Proclamation 10908 by an amount calculated as a percentage of the aggregate manufacturer's suggested retail price (MSRP) of the automobiles they assemble in the United States.

The offset has two tiers. For automobiles assembled in the United States from April 3, 2025, through April 30, 2026, a manufacturer may apply for an offset equal to 3.75 percent of the aggregate MSRP value; for automobiles assembled from May 1, 2026, through April 30, 2027, the rate is 2.5 percent. The proclamation states that these rates reflect the duty that would be owed when a 25 percent duty is applied to parts accounting for 15 percent of an automobile's value in the first year and 10 percent in the second. The automobile tariffs under Proclamation 10908 took effect on April 3, 2025, and the parts tariffs were set to take effect on May 3, 2025.

Eligibility and use are both bounded. Only automobiles that undergo final assembly in the United States count toward the calculation. The offset may be used only by importers of record authorized by the manufacturer, only against that manufacturer's own automobile parts tariff liability under Proclamation 10908, and any amount above that liability is capped and cannot be applied to other tariffs. A manufacturer may list suppliers in its own supply chain among the importers of record eligible to draw on its offset amount.

Procedurally, the Secretary of Commerce must establish an application process within 30 days. Manufacturers must submit documentation certifying the number of automobiles they project to assemble in the United States and the plant locations where final production will occur, their projected tariff costs broken down between costs incurred directly and through suppliers, the total offset amount requested, and the importers of record eligible to use it, together with a certification signed by a senior officer under penalty of perjury. After verifying a submission, the Secretary approves the application and notifies U.S. Customs and Border Protection, which confers the offset; importers that claim more than the approved amount may face the maximum monetary penalties permitted by law.

The proclamation says the modified system links the fee on imported parts to their use in assembling automobiles in the United States, in order to reduce reliance on foreign manufacturing more quickly, encourage companies to expand domestic production capacity and research and development, and create automotive jobs. The proclamation is a separate instrument from Executive Order 14289, signed the same day: the executive order addresses how several tariffs apply to the same article so that they no longer stack, while the proclamation grants U.S. assemblers an offset against parts tariffs. Both were issued on April 29, 2025, as adjustments to the automobile tariff program.

Related: Trump Signs Order Ending Stacking of Auto, Steel, Aluminum and Border Tariffs

(Source: The White House)

来源：白宫

发布：GSM·美国（发布链接）

图片来源：图：位于密歇根州迪尔伯恩的福特鲁日工厂全景（资料图，2019年摄）。图：Antony-22，CC BY-SA 4.0，via Wikimedia Commons / Photo: Panoramic view of the Ford River Rouge plant in Dearborn, Michigan (file photo, 2019). Photo: Antony-22, CC BY-SA 4.0, via Wikimedia Commons

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