关税政策清单
对等关税：2026 年 2 月 24 日已停征
对等关税自 2025 年 4 月 5 日起覆盖多数国家：9903.01.25 下的 10% 基准税率，9903.01.43–9903.01.76 下的国别税率，以及自 2025 年 8 月 7 日起 9903.02 下的新国别税率表，其中包括对被 CBP 认定为转运逃税货物征收的 40%（9903.02.01）。中国的税率一度在 9903.01.63 下升至 125%，之后回到 10%。该项目对 2026 年 2 月 24 日起报关的货物停止征收，已缴对等关税可通过 CBP 的 CAPE 流程退还。下方税目仅作历史参考。
已停征：2026 年 2 月 24 日起报关的货物不再缴纳 IEEPA 关税，已缴部分通过 CBP 的 CAPE 流程退还。估算一票中国或香港原产货物的 IEEPA 退款 →
- 状态
- 2026-02-24 停征
- 历史税目
- 135
- 退款
- CBP CAPE
- 适用地域
- 多数国家
§ 中国、香港原产税率历史
| 项目 | 税目 | 税率 | 适用报关日期 | 依据 |
|---|---|---|---|---|
| 对等关税 | 9903.01.25 | +10% | 2025-04-05 → 2025-04-08 | CBP IEEPA FAQ |
| 对等关税 | 9903.01.63 | +84% | 2025-04-09 → 2025-04-09 | CBP IEEPA FAQ |
| 对等关税 | 9903.01.63 | +125% | 2025-04-10 → 2025-05-13 | CBP IEEPA FAQ |
| 对等关税 | 9903.01.25 | +10% | 2025-05-14 → 2026-02-23 | CBP IEEPA FAQ |
§ I · HTS 税目（历史）
| §99 编码 | 描述 | 税率（HTS 最终文本） | 生效期 | Fed Reg |
|---|---|---|---|---|
| 9903.01.25 | Articles the product of any country, except for products described in headings 9903.01.26–9903.01.33, 9903.02.02–9903.02.91, 9903.96.01, and 9903.96.02, and except as provided for in headings 9903.01.34 and 9903.02.01,… | +10% | — | — |
| 9903.01.26 | Articles the product of Canada, as provided for in subdivision (v)(iv) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.01.27 | Articles the product of Mexico, as provided for in subdivision (v)(v) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.01.28 | Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time o… | +0.0% | 2025-04-05 | — |
| 9903.01.29 | Articles the product of any country identified in general note 3(b) | +0.0% | — | — |
| 9903.01.30 | Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in subdivision (v)(ii) of … | +0.0% | — | — |
| 9903.01.31 | Articles that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds | +0.0% | — | — |
| 9903.01.32 | Articles the product of any country, classified in the subheadings enumerated in subdivision (v)(iii)(a) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.01.33 | Articles of iron or steel; derivative articles of iron or steel; articles of aluminum; derivative articles of aluminum; wood products; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, min… | +0.0% | — | — |
| 9903.01.34 | The U.S. content of articles the product of any country, in which the U.S. content of the article provides at least 20 percent of the Customs value of the imported article, as provided for in subdivision (v)(xvii) of U… | +0.0% | — | — |
| 9903.01.43 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +11% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.44 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +13% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.45 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +14% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.46 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +15% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.47 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +16% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.48 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +17% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.49 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +18% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.50 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +20% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.51 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +21% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.52 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +22% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.53 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +24% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.54 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +25% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.55 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +26% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.56 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +27% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.57 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +28% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.58 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +29% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.59 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +30% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.60 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +31% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.61 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +32% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.62 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +33% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.63 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 10, 2025, except for products described in headings 9903.01.28–9… | +34% | 2025-04-10 | 90 Fed. Reg. 50729 |
| 9903.01.64 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +35% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.65 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +36% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.66 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +37% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.67 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +38% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.68 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +39% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.69 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +40% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.70 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +41% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.71 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +44% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.72 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +46% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.73 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +47% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.74 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +48% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.75 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +49% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.01.76 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 9, 2025, except for products described in headings 9903.01.28-99… | +50% | 2025-04-09 | 90 Fed. Reg. 37963 |
| 9903.02.01 | Articles the product of any country determined by U.S. Customs and Border Protection to have been transshipped to evade applicable duties under section 2 of Executive Order [Insert EO number], as amended [Compiler's no… | +40% | — | 90 Fed. Reg. 37963 |
| 9903.02.02 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.03 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +30% | 2025-08-07 | — |
| 9903.02.04 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.05 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +20% | 2025-08-07 | — |
| 9903.02.06 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.07 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +30% | 2025-08-07 | — |
| 9903.02.08 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.09 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +10% | 2025-08-07 | — |
| 9903.02.10 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +25% | 2025-08-07 | — |
| 9903.02.11 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +19% | 2025-08-07 | — |
| 9903.02.12 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.13 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.14 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.15 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.16 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.17 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.18 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.19 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +0.0% | 2025-08-07 | — |
| 9903.02.20 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.21 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +10% | 2025-08-07 | — |
| 9903.02.22 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.23 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.24 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.25 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.26 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +25% | 2025-08-07 | — |
| 9903.02.27 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +19% | 2025-08-07 | — |
| 9903.02.28 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +35% | 2025-08-07 | — |
| 9903.02.29 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.30 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | 90 Fed. Reg. 44638 |
| 9903.02.31 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.32 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +25% | 2025-08-07 | — |
| 9903.02.33 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +40% | 2025-08-07 | — |
| 9903.02.34 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.35 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +30% | 2025-08-07 | — |
| 9903.02.36 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | 90 Fed. Reg. 59281 |
| 9903.02.37 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.38 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.39 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +19% | 2025-08-07 | — |
| 9903.02.40 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.41 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +25% | 2025-08-07 | — |
| 9903.02.42 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.43 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +40% | 2025-08-07 | — |
| 9903.02.44 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.45 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.46 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.47 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +18% | 2025-08-07 | — |
| 9903.02.48 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.49 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.50 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.51 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +19% | 2025-08-07 | — |
| 9903.02.52 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.53 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +19% | 2025-08-07 | — |
| 9903.02.54 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +35% | 2025-08-07 | — |
| 9903.02.55 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +30% | 2025-08-07 | — |
| 9903.02.56 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | 90 Fed. Reg. 55964 |
| 9903.02.57 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +20% | 2025-08-07 | — |
| 9903.02.58 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +39% | 2025-08-07 | 90 Fed. Reg. 59281 |
| 9903.02.59 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +41% | 2025-08-07 | — |
| 9903.02.60 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +20% | 2025-08-07 | — |
| 9903.02.61 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +19% | 2025-08-07 | — |
| 9903.02.62 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.63 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +25% | 2025-08-07 | — |
| 9903.02.64 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.65 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.66 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +10% | 2025-08-07 | — |
| 9903.02.67 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.68 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.69 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +20% | 2025-08-07 | — |
| 9903.02.70 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.71 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.72 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +0.0% | 2025-08-07 | — |
| 9903.02.73 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on August 7, 2025, and entered for consumption or withdrawn from warehous… | +15% | 2025-08-07 | — |
| 9903.02.74 | Articles the product of the European Union, as provided for in subdivision (v)(xx) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.02.75 | Articles the product of the European Union, as provided for in subdivision (v)(xxi) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.02.76 | Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and component… | +0.0% | — | — |
| 9903.02.77 | Articles the product of the European Union that are non-patented articles for use in pharmaceutical applications, provided for in subdivision (v)(xxiii) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.02.78 | Articles the product of any country, as provided for in subdivision (v)(iii)(b) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.02.79 | Except for products described in headings 9903.01.30–9903.01.33, 9903.02.78, and 9903.02.81, and except as provided for in headings 9903.01.34, 9903.02.01, articles the product of South Korea, with an ad valorem (or ad… | +0.0% | — | — |
| 9903.02.80 | Except for products described in headings 9903.01.30–9903.01.33, 9903.02.78, and 9903.02.81, and except as provided for in headings 9903.01.34, 9903.02.01, articles the product of South Korea, with an ad valorem (or ad… | +15% | — | — |
| 9903.02.81 | Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and component… | +0.0% | — | — |
| 9903.02.82 | Except for products described in headings 9903.01.30–9903.01.33, 9903.02.78, and 9903.02.84–9903.02.86, and except as provided for in headings 9903.01.34 and 9903.02.01, articles the product of Switzerland, with an ad … | +0.0% | — | — |
| 9903.02.83 | Except for products described in headings 9903.01.30–9903.01.33, 9903.02.78, and 9903.02.84–9903.02.86, and except as provided for inheadings 9903.01.34 and 9903.02.01, articles the product of Switzerland, with an ad v… | +15% | — | — |
| 9903.02.84 | Articles the product of Switzerland, as provided for in subdivision (v)(xxv)(b) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.02.85 | Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and component… | +0.0% | — | — |
| 9903.02.86 | Articles the product of Switzerland that are non-patented articles for use in pharmaceutical applications, provided for in subdivision (v)(xxv)(d) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.02.87 | Except for products described in headings 9903.01.30–9903.01.33, 9903.02.78, and 9903.02.89–9903.02.91, and except as provided for in headings 9903.01.34 and 9903.02.01, articles the product of Liechtenstein, with an a… | +0.0% | — | — |
| 9903.02.88 | Except for products described in headings 9903.01.30–9903.01.33, 9903.02.78, and 9903.02.89–9903.02.91, and except as provided for in headings 9903.01.34 and 9903.02.01, articles the product of Liechtenstein, with an a… | +15% | — | — |
| 9903.02.89 | Articles the product of Liechtenstein, as provided for in subdivision (v)(xxv)(b) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.02.90 | Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and component… | +0.0% | — | — |
| 9903.02.91 | Articles the product of Liechtenstein that are non-patented articles for use in pharmaceutical applications, provided for in subdivision (v)(xxv)(d) of U.S. note 2 to this subchapter | +0.0% | — | — |
§ II · 受影响 HTS
这些关税按原产地适用于几乎所有商品，而不是通过具体 HTS 行关联，因此这里没有 HTS 清单。
当前数据没有可关联的 HTS 行。
§ III · 法律依据
原法律依据：IEEPA，由总统行政令援引。最高法院在 Learning Resources, Inc. v. Trump（2026 年 2 月 20 日）中裁定 IEEPA 不授权征收关税，CBP CSMS 67834313 对 2026 年 2 月 24 日起报关的货物停止征收。原实施税目：HTSUS 9903.01.25–9903.01.76 与 9903.02。
一手来源：Learning Resources, Inc. v. Trump, No. 24-1287 (Feb. 20, 2026) · CBP CSMS 67834313 (ending collection of IEEPA duties) · CBP IEEPA Duty Refunds
§ IV · 常见问题
对等关税现在还征收吗？
不征收。它依据 IEEPA 征收，自 2026 年 2 月 24 日美东时间 0 点起报关的货物不再征收（CSMS 67834313）。下方列表中的税率来自 HTS 最终文本，不代表目前仍在征收。
中国当时适用多少对等关税？
2025 年 4 月 5 日起 10%（9903.01.25），4 月 9 日 84%，4 月 10 日至 5 月 13 日 125%（9903.01.63），5 月 14 日起恢复 10%。
2025 年 8 月 7 日有什么变化？
国别税率改列在新的 9903.02 税率表中；被 CBP 认定为转运逃税的货物按 9903.02.01 征收 40%。
哪些商品不用缴？
Annex II 清单商品（9903.01.32）；被征收 Section 232 的那部分内容（9903.01.33），但自 2025 年 6 月 4 日起钢、铝、铜衍生品中的非金属部分仍要缴；美国成分不低于 20% 的商品中的美国成分（9903.01.34）；以及 2025 年 4 月 5 日前装船且 6 月 16 日前报关的货物（9903.01.28）。