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                    國務院關稅委員會關于對原產于美國部分進口商品加稅公告
                    發表時間: 2018-08-03來源: 國務院

                      稅委會公告〔2018〕6號

                      2018年7月11日,美國政府發布了對從中國進口的約2000億美元商品加征關稅的措施,并就該措施征求公眾意見。8月2日,美方宣布擬對上述2000億美元商品加征的關稅稅率由10%提高到25%。美方措施背離雙方多次磋商共識,導致中美雙方貿易摩擦升級,嚴重違反世界貿易組織相關規則,損害我國國家利益和人民利益。

                      根據《中華人民共和國對外貿易法》《中華人民共和國進出口關稅條例》等法律法規和國際法基本原則,國務院關稅稅則委員會決定對原產于美國的5207個稅目進口商品加征關稅。該措施涉及自美進口貿易額約600億美元。有關事項如下:

                      一、對附件1所列2493個稅目商品加征25%的關稅,對附件2所列1078個稅目商品加征20%的關稅,對附件3所列974個稅目商品加征10%的關稅,對附件4所列662個稅目商品加征5%的關稅,具體商品范圍分別見附件1至附件4。

                      二、對原產于美國的附件所列進口商品,在現行征稅方式、適用關稅稅率基礎上分別加征相應關稅,現行保稅、減免稅政策不變,此次加征的關稅不予減免。

                      三、相關進口稅收的計征:

                      加征關稅稅額=關稅完稅價格×加征關稅稅率

                      關稅=按現行適用稅率計算的應納關稅稅額+加征關稅稅額

                      進口環節增值稅、消費稅按相關法律法規等規定計征。

                      四、實施日期另行公布。

                      國務院關稅稅則委員會

                      2018年8月3日

                    責任編輯: 和諧
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