特朗普签署行政令：汽车、钢铝与边境关税不再叠加征收
白宫2025年4月29日公布第14289号行政令《处理进口商品的某些关税》：特朗普总统签署该令，规定同一件进口商品同时触及多项关税措施时，相关关税不再层层叠加征收。该令于特朗普赴密歇根州出席执政百日活动途中签署。
行政令说，美国已依据多项法律授权、通过多道行政令与公告加征关税，各有其政策目的；但当这些关税落在同一件商品上时，叠加后的总税率「超过实现预期政策目标所必需的水平」。新令因此定下判定顺序，同一商品只按其中适格的一项措施计税，不再把多项税率累加。
新令只适用于五项既有措施：2025年3月26日第10908号公告的汽车及汽车零部件关税、针对北部边境的第14193号行政令关税、针对南部边境的第14194号行政令关税、第9704号公告的铝关税与第9705号公告的钢关税（含其后历次修订）。
具体层级是：已按汽车措施计税的商品，不再叠加边境与钢铝关税；已按任一边境措施计税的商品，不再叠加钢铝关税；钢与铝两项之间则仍可相互叠加，前提是商品满足各自的适用条件。未列入这五项的关税不受新令影响、照旧叠加，包括《1974年贸易法》第301条关税、针对中国芬太尼供应链的第14195号行政令关税，以及反倾销与反补贴税。
执行上，国土安全部经海关与边境保护局负责更新指引与系统，《美国统一关税表》的必要修改须在2025年5月16日凌晨0时01分（美东时间）前完成。新令追溯适用2025年3月4日起的报关，多缴税款的退款按海关与边境保护局的既有程序办理。该行政令2025年5月1日送交《联邦公报》办公室、5月2日刊登。（来源：白宫）
Trump Signs Order Ending Stacking of Auto, Steel, Aluminum and Border Tariffs
The White House released Executive Order 14289, "Addressing Certain Tariffs on Imported Articles," on April 29, 2025. Signed by President Donald J. Trump while traveling to Michigan for an event marking the first 100 days of his administration, the order provides that when several tariff actions apply to the same imported article, those tariffs will no longer stack on top of one another.
The order states that the United States has imposed tariffs under various statutory authorities and through a number of executive orders and proclamations, each serving separate policy purposes, but that where they apply to the same article, the rate resulting from stacking "exceeds what is necessary to achieve the intended policy goals." The order therefore sets out a procedure for determining which of the listed tariffs applies to an article.
The order covers only five existing actions: the automobile and automobile parts tariffs of Proclamation 10908 of March 26, 2025; the northern border duties of Executive Order 14193; the southern border duties of Executive Order 14194; the aluminum tariffs of Proclamation 9704; and the steel tariffs of Proclamation 9705, in each case as amended.
Under the hierarchy, an article taxed under the automobile action is not subject to additional duties under the border, aluminum or steel actions; an article taxed under either border action is not subject to additional steel or aluminum duties; and the steel and aluminum tariffs may still apply cumulatively to each other where the article satisfies both sets of conditions. Tariffs not listed in the order still stack as before, including Section 301 duties, the duties imposed by Executive Order 14195 addressing the synthetic opioid supply chain in China, and antidumping and countervailing duties.
The Secretary of Homeland Security, acting through U.S. Customs and Border Protection, is charged with implementation, and any necessary changes to the Harmonized Tariff Schedule of the United States must be made by 12:01 a.m. eastern daylight time on May 16, 2025. The order applies retroactively to entries made on or after March 4, 2025, with refunds processed under CBP's standard procedures. The order was filed with the Office of the Federal Register on May 1, 2025, and published on May 2. (Source: The White House)
来源：白宫
发布：GSM·美国（发布链接）
图片来源：GSM 行政令统一模板（美国总统行政令）
GSM Global · 本篇英文版 English edition of this story
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