特朗普签署第11012号公告：对进口商品加征10%临时附加税，为期150天

2026年2月20日，美国总统特朗普签署第11012号公告，依据《1974年贸易法》第122条，对进口到美国的商品加征10%的从价临时进口附加税，自2月24日起生效，为期150天。公告在最高法院同一天裁定《国际紧急经济权力法》不授权总统征收关税后数小时内签署，白宫说，此举是为应对美国面临的根本性国际收支问题。白宫同日还签署行政令，终止依据《国际紧急经济权力法》实施的关税行动。

公告列举的依据包括：美国货物贸易逆差过去五年增长超过40%，2024年达到1.2万亿美元，2025年仍约1.2万亿美元；美国初次收入余额2024年转为负值，是至少自1960年以来第一次；2024年经常账户逆差占国内生产总值的4.0%，为2008年以来最大；美国净国际投资头寸到2024年底为负国内生产总值的90%，远差于2010年至2020年间平均负41%的水平。第122条授权总统在国际收支出现根本性问题时加征最高15%的临时附加税，期限不超过150天，除非国会立法延长。

附加税留有多项豁免：关键矿产、货币与金银用金属、能源及能源产品、美国无法生产或产量不足的自然资源与化肥、牛肉、番茄与橙子等部分农产品、药品及药品成分、部分电子产品、乘用车、部分卡车与巴士及其零部件、部分航空航天产品，以及已受第232条进口限制的商品、按美墨加协定免税入境的加拿大与墨西哥商品等。在2月24日美东时间凌晨12时01分前已装船在途、且在2月28日同一时刻前办结入境的货物，也免于加征。

公告说，附加税在其他应缴关税、税费之外另行征收，但不与第232条关税就同一部分进口重复叠加，并按普通关税对待。

关联：美国最高法院6比3裁定：《国际紧急经济权力法》不授权总统加征关税

Trump Signs Proclamation 11012 Imposing a 10 Percent Temporary Import Surcharge for 150 Days

On February 20, 2026, President Donald Trump signed Proclamation 11012 imposing, under Section 122 of the Trade Act of 1974, a temporary import surcharge of 10 percent ad valorem on articles imported into the United States, effective February 24, 2026, for a period of 150 days. The proclamation was signed within hours of the Supreme Court's ruling the same day that the International Emergency Economic Powers Act does not authorize the president to impose tariffs; the White House said the measure addresses fundamental international payments problems facing the United States. The White House also signed an executive order the same day ending the tariff actions taken under IEEPA.

The proclamation cites, among its grounds, a United States goods trade deficit that grew by over 40 percent in five years to $1.2 trillion in 2024 and remained at approximately $1.2 trillion in 2025; a balance on primary income that turned negative in 2024 for the first time since at least 1960; a current account deficit of 4.0 percent of gross domestic product in 2024, the largest since 2008; and a net international investment position of negative 90 percent of GDP at the end of 2024, a sharp deterioration from an average of negative 41 percent in the decade between 2010 and 2020. Section 122 authorizes the president to impose a temporary import surcharge of up to 15 percent ad valorem for a period not exceeding 150 days, unless extended by an Act of Congress.

The surcharge carries a list of exceptions, including certain critical minerals; metals used in currency and bullion; energy and energy products; natural resources and fertilizers that cannot be grown, mined, or otherwise produced in the United States in sufficient quantities; certain agricultural products, including beef, tomatoes, and oranges; pharmaceuticals and pharmaceutical ingredients; certain electronics; passenger vehicles, certain trucks and buses and their parts; certain aerospace products; articles already subject to additional import restrictions under Section 232; and articles entered free of duty as goods of Canada or Mexico under the USMCA. Goods loaded onto a vessel and in transit before 12:01 a.m. eastern standard time on February 24, 2026, and entered for consumption before 12:01 a.m. on February 28, 2026, are also excepted.

The proclamation states that the surcharge applies in addition to any other duties, taxes, and fees, but does not apply in addition to Section 232 tariffs on the portion of an import to which those tariffs apply, and that the surcharge is treated as a regular customs duty.

Related: Supreme Court Rules 6-3 That IEEPA Does Not Authorize the President to Impose Tariffs

来源：白宫

发布：GSM·美国（发布链接）

图片来源：图：位于美国华盛顿的白宫北立面（资料照片）。Aaron Zhu 摄，CC BY-SA 3.0，经 Wikimedia Commons；联邦固定图库标准图。 / Photo: The north facade of the White House in Washington, D.C. (file photo). Photo by Aaron Zhu, CC BY-SA 3.0, via Wikimedia Commons; federal fixed-library image.

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