关税政策清单
Section 232 关税：钢、铝、铜、汽车、卡车、木材、半导体和药品
《1962 年贸易扩张法》第 232 条授权总统调整威胁国家安全的进口。它在 2018 年从钢铝开始，现在覆盖七类商品：钢、铝、铜及其衍生品，俄罗斯铝，汽车及零部件，中重型卡车和客车，木材、家具和橱柜，部分半导体，以及专利药品。每类商品有自己的第 99 章税目和税率，多个国家依贸易协议适用较低税率。这项关税按商品征收，与原产地无关，叠加在 MFN 基础税率之上。
- Active 规则
- 98
- 影响 HTS
- 按 U.S. note
- Section 232 税率范围
- 7.5–200%
- 适用地域
- 所有原产地，国别税率不同
§ SECTION 232 现在覆盖哪些商品
Section 232 已经不只是钢铝。每类商品有各自的第 99 章税目、U.S. note 和税率；下表税率取自当前 HTS 文本，国别税率依各 note 所列的贸易协议。
| 商品 | 税目 | U.S. note | 税率 | 起始 |
|---|---|---|---|---|
| 钢、铝、铜及其衍生品 | 9903.82 | 16 | 多数商品 50%；部分衍生品、铜制品和英国货物为 10%、15% 或 25%；按全部价值征收 | 2026 年 4 月 6 日（现行结构） |
| 俄罗斯铝 | 9903.85.67–.68 | — | 200% | 现行 |
| 乘用车、轻型卡车及汽车零部件 | 9903.94 | 33 | 25%；英国、日本、欧盟、韩国和台湾适用较低的合并税率 | 2025 年 4 月 3 日（零部件 2025 年 5 月 3 日） |
| 中重型卡车及其零部件、客车 | 9903.74 | 38 | 卡车及零部件 25%；客车 10% | 2025 年 11 月 1 日 |
| 软木原木和板材、软体木制家具、厨柜和浴室柜 | 9903.76 | 37 | 板材 10%；家具和橱柜 25%；日本、欧盟、韩国和台湾 15%；英国 10% | 2025 年 10 月 14 日 |
| 部分先进半导体 | 9903.79 | 39 | 25%，按最终用途有豁免（9903.79.03–.09） | 2026 年 1 月 15 日 |
| 专利药品 | 9903.04.60–.69 | 40 | 100%；日本、欧盟、韩国、瑞士和列支敦士登 15%；仿制药不适用 | 2026 年 9 月 29 日 |
§ 时间线
- Section 232 对专利药品加征 100%，日本、欧盟、韩国、瑞士和列支敦士登为 15%（9903.04.60–.69）。 来源
- Section 232 钢、铝、铜关税改列在 9903.82，按受涉商品及衍生品的全部价值征收 10% 至 50%。 来源
- Section 232 对部分先进半导体加征 25%（9903.79.01）。 来源
- Section 232 对中重型卡车（25%）和客车（10%）开征，税目 9903.74。 来源
- Section 232 对软木原木和板材（10%）、软体木制家具及厨柜和浴室柜（25%）开征，税目 9903.76。 来源
- Section 232 对进口乘用车和轻型卡车加征 25%（9903.94）；汽车零部件自 2025 年 5 月 3 日起加征。 来源
事实核对日期：2026-09-30
§ I · ACTIVE 规则
| §99 编码 | 描述 | 附加税率 | 生效期 | Fed Reg |
|---|---|---|---|---|
| 9903.04.60 | Except as provided in heading 9903.04.61, patented pharmaceutical articles as provided for in subdivisions (c) and (d) of U.S. note 40 to this subchapter | +100% | — | — |
| 9903.04.61 | Patented pharmaceutical articles entered before 12:01 a.m. eastern time on September 29, 2026 as provided for in subdivisions (c) and (e) of U.S. note 40 to this subchapter | +0.0% | 2026-09-29 | — |
| 9903.04.62 | Patented pharmaceutical articles that are the product of Japan, of a European Union member country, of South Korea, of Switzerland, or of Liechtenstein as provided for in subdivisions (c) and (f) of U.S. note 40 to thi… | +15% | — | — |
| 9903.04.63 | Patented pharmaceutical articles that are the product of the United Kingdom as defined in subdivisions (c) and (g) of U.S. note 40 to this subchapter | +0.0% | — | — |
| 9903.04.64 | Patented pharmaceutical articles subject to a qualifying onshoring plan, as provided for in subdivisions (c) and (h)(i) of U.S. note 40 to this subchapter | +20% | — | — |
| 9903.04.65 | Pharmaceutical articles subject to a qualifying onshoring plan and a Most-Favored-Nation pharmaceutical pricing agreement, as provided for in subdivisions (c) and (h)(ii) of U.S. note 40 to this subchapter | +0.0% | — | — |
| 9903.04.66 | Drugs and pharmaceutical articles for the specific uses provided in subdivisions (c) and (h)(iii) of U.S. note 40 to this subchapter | +0.0% | — | — |
| 9903.04.67 | Generic pharmaceutical articles, as provided for in subdivision (c) of U.S. note 40 to this subchapter | +0.0% | — | — |
| 9903.04.68 | Pharmaceutical products with an active pharmaceutical ingredient packaged in dosage form that is a product of the United States | +0.0% | — | — |
| 9903.04.69 | Articles as provided for in subdivision (i) of U.S. note 40 to this subchapter | +0.0% | — | — |
| 9903.74.01 | Medium- and heavy-duty vehicles as provided for in subdivision (b) of U.S. note 38 to this subchapter. | +25% | — | — |
| 9903.74.02 | Buses and other vehicles classified in HTSUS heading 8702 as provided for in subdivision (c) of U.S. note 38 to this subchapter. | +10% | — | — |
| 9903.74.03 | Medium- and heavy-duty vehicles, as provided for in subdivision (d) of U.S. note 38 to this subchapter. | +25% | — | — |
| 9903.74.05 | Articles as provided for in subdivision (e) of U.S. note 38 to this subchapter. | +0.0% | — | — |
| 9903.74.06 | Articles as provided for in subdivision (f) of U.S. note 38 to this subchapter. | +0.0% | — | — |
| 9903.74.07 | Medium- and heavy-duty vehicles, as provided for in subdivision (g) of U.S. note 38 to this subchapter. | +0.0% | — | — |
| 9903.74.08 | Medium- and heavy-duty vehicle parts, as provided for in subdivision (i) of U.S. note 38 to this subchapter. | +25% | — | — |
| 9903.74.09 | Medium- and heavy-duty vehicle parts, as provided for in subdivision (j) of U.S. note 38 to this subchapter. | +25% | — | — |
| 9903.74.10 | Articles as provided for in subdivision (k) of U.S. note 38 to this subchapter | +0.0% | — | — |
| 9903.74.11 | Articles as provided for in subdivision (l) of U.S. note 38 to this subchapter. | +0.0% | — | — |
| 9903.76.01 | Softwood timber and lumber products provided for in subdivision (b) of U.S. note 37 of this subchapter | +10% | — | — |
| 9903.76.02 | Upholstered wooden furniture products provided for in subdivision (d) of U.S. note 37 of this subchapter | +25% | — | — |
| 9903.76.03 | Completed kitchen cabinets and vanities and parts of kitchen cabinets and vanities provided for in subdivision (f) of U.S. note 37 of this subchapter | +25% | — | — |
| 9903.76.04 | Articles as provided for in subdivision (g) of U.S. note 37 of this subchapter | +0.0% | — | — |
| 9903.76.20 | Wood products of the United Kingdom as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter | +10% | — | — |
| 9903.76.21 | Wood products of Japan as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter | +15% | — | — |
| 9903.76.22 | Wood products of the European Union as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter | +15% | — | — |
| 9903.76.23 | Wood products of South Korea as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter | +15% | — | — |
| 9903.76.24 | Wood products of Taiwan as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter | +15% | — | — |
| 9903.79.01 | Semiconductor articles as provided for in subdivisions (a) and (b) of U.S. note 39 to this subchapter | +25% | — | — |
| 9903.79.02 | Articles as provided for in subdivision (c) of U.S. note 39 to this subchapter | +0.0% | — | — |
| 9903.79.03 | Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use in U.S. data centers, as defined in subdivision (d) of U.S. note 39 to this subchapter | +0.0% | — | — |
| 9903.79.04 | Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for repairs or replacement in the United States | +0.0% | — | — |
| 9903.79.05 | Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for research and development in the United States, as defined in subdivision (d) of U.S. note 39 to this subchapter | +0.0% | — | — |
| 9903.79.06 | Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use by startups in the United States, as defined in subdivision (d) of U.S. note 39 to this subchapter | +0.0% | — | — |
| 9903.79.07 | Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use in non-data center consumer electronics applications in the United States | +0.0% | — | — |
| 9903.79.08 | Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use in non-data center civil industrial applications in the United States | +0.0% | — | — |
| 9903.79.09 | Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use in United States public sector applications | +0.0% | — | — |
| 9903.82.01 | Articles provided for in subdivision (c) of U.S. note 16 to this subchapter that do not contain any aluminum, steel, or copper | +0.0% | — | — |
| 9903.82.02 | Except as provided for in headings 9903.82.14, 9903.85.67 and 9903.85.68, articles of aluminum, of steel or of copper and derivative aluminum or steel articles, as provided for in subdivisions (c)(i)–(v) of U.S. note 1… | +50% | — | — |
| 9903.82.03 | Except for articles classifiable in chapters 72, 73, 74 or 76, articles where the weight of the applicable metal is less than 15 percent of the weight of the imported article, as provided for in subdivision (c) of U.S.… | +0.0% | — | — |
| 9903.82.04 | Articles of aluminum or of steel and derivative aluminum or steel articles the product of the United Kingdom, as provided for in subdivisions (c)(i)–(iv) and (d) of U.S. note 16 to this subchapter | +25% | — | — |
| 9903.82.05 | Derivative aluminum or steel articles the product of the United Kingdom, as provided for in subdivisions (c)(vi)–(vii) and (d) of U.S. note 16 to this subchapter | +15% | — | — |
| 9903.82.06 | Except as provided for in headings 9903.82.15 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(ii), (iv), (vi)–(viii), (xi) and (e) of U.S. note 16 to t… | +10% | — | — |
| 9903.82.07 | Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provid… | +10% | — | — |
| 9903.82.08 | Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 per… | +0.0% | — | — |
| 9903.82.09 | Except as provided for in headings 9903.82.16, 9903.82.20–9903.82.26 and 9903.85.68, articles of copper and derivative aluminum and steel articles, as provided for in subdivisions (c)(vi)–(viii) and (xi) of U.S. note 1… | +25% | — | — |
| 9903.82.10 | Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provid… | +15% | — | — |
| 9903.82.11 | Except as provided for in headings 9903.82.12, 9903.82.17 and 9903.85.68, derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 per… | +0.0% | — | — |
| 9903.82.12 | Except as provided for in headings 9903.82.17 and 9903.85.68, derivative aluminum and steel articles the product of any country identified in general note 3(b), as provided for in subdivisions (c)(ix)–(x) of U.S. note … | +25% | — | — |
| 9903.82.13 | Motorcycle parts, as provided for in subdivision (g) of U.S. note 16 to the subchapter | +0.0% | — | — |
| 9903.82.14 | Articles of steel or of copper and derivative steel the product of the Russian Federation, as provided for in subdivisions (c)(iii)–(v) of U.S. note 16 to this subchapter | +50% | — | — |
| 9903.82.15 | Articles of copper and derivative steel the product of the Russian Federation, as provided for in subdivisions (c)(iv), (vii), (viii), (xi) and (e) of U.S. note 16 to this subchapter | +10% | — | — |
| 9903.82.16 | Articles of copper and derivative steel the product of the Russian Federation, as provided for in subdivisions (c)(vii)–(viii) and (xi) of U.S. note 16 to this subchapter | +25% | — | — |
| 9903.82.17 | Derivative steel articles the product of the Russian Federation, as provided for in subdivision (c)(x) of U.S. note 16 to this subchapter | +25% | — | — |
| 9903.82.18 | Certain articles of steel, as provided for in subdivisions (c)(iii) and (h) of U.S. note 16 to this subchapter | +0.0% | — | — |
| 9903.82.19 | Certain articles of aluminum, as provided for in subdivision (c)(i) and subdivision (i) of U.S. note 16 to this subchapter | +0.0% | — | — |
| 9903.82.20 | Derivative steel articles as provided in subdivision (j) of U.S. note 16 to this subchapter | +25% | — | — |
| 9903.82.21 | Derivative steel articles as provided in subdivision (j) of U.S. note 16 to this subchapter | +0.0% | — | — |
| 9903.82.22 | Derivative steel articles the product of Argentina, Ecuador, El Salvador, Guatemala, Japan, the Republic of Korea, Liechtenstein, Switzerland, Taiwan, the United Kingdom, or a member nation of the European Union, as pr… | +15% | — | — |
| 9903.82.23 | Articles of copper and derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in subdivisions (e) and (k) of U.S. note 16 … | +10% | — | — |
| 9903.82.24 | Articles of copper and derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in subdivisions (e) and (k) o… | +0.0% | — | — |
| 9903.82.25 | Articles of copper and derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivisions (f) and (k) of U.S. note 16 … | +15% | — | — |
| 9903.82.26 | Articles of copper and derivative aluminum and steel articles with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent, as provided for in subdivisions (f) and (k) o… | +0.0% | — | — |
| 9903.85.67 | Aluminum articles that are the product of Russia, or where any amount of primary aluminum used in the manufacture of the aluminum articles is smelted in Russia, or where the aluminum articles are cast in Russia, the fo… | +200% | — | — |
| 9903.85.68 | Derivative aluminum articles that are products of Russia, or where any amount of primary aluminum used in the manufacture of the derivative articles is smelted in Russia, or where the derivative aluminum articles are c… | +200% | — | — |
| 9903.94.01 | Except for products described in headings 9903.94.02, 9903.94.03, 9903.94.04, 9903.94.31, 9903.94.40, 9903.94.41, 9903.94.50, 9903.94.51, 9903.94.60, and 9903.94.61, passenger vehicles (sedans, sport utility vehicles, … | +25% | — | — |
| 9903.94.02 | Effective with respect to entries on or after April 3, 2025, articles as provided for in subdivision (c) of U.S. note 33 to this subchapter. | +0.0% | 2025-04-03 | — |
| 9903.94.03 | Effective with respect to entries on or after April 3, 2025, certain passenger vehicles and light trucks, as provided for in subdivision (d) of U.S. note 33 to this subchapter. | +25% | 2025-04-03 | — |
| 9903.94.04 | Effective with respect to entries on or after April 3, 2025, certain passenger vehicles and light trucks, as provided for in subdivision (e) of U.S. note 33 to this subchapter. | +0.0% | 2025-04-03 | — |
| 9903.94.05 | Except for products described in headings 9903.94.06, 9903.94.32, 9903.94.33, 9903.94.42, 9903.94.43, 9903.94.44, 9903.94.45, 9903.94.52, 9903.94.53, 9903.94.54, 9903.94.55, 9903.94.62, 9903.94.63, 9903.94.66 and 9903.… | +25% | — | — |
| 9903.94.06 | Effective with respect to entries on or after May 3, 2025, articles provided for in subdivision (h) of U.S. note 33 to this subchapter. | +0.0% | 2025-05-03 | — |
| 9903.94.07 | Except as provided for in headings 9903.94.33, 9903.94.44, 9903.94.45, 9903.94.54, 9903.94.55, 9903.94.64, 9903.94.65, 9903.94.68, and 9903.94.69, automobile parts as provided for in subdivision (p) of U.S. note 33 to … | +25% | — | — |
| 9903.94.31 | Effective with respect to entries on or after June 30, 2025, passenger vehicles that are products of the United Kingdom as specified in subdivision (i) of U.S. note 33 to this subchapter, when entered under the terms o… | +7.5% | 2025-06-30 | — |
| 9903.94.32 | Effective with respect to entries on or after June 30, 2025, parts of passenger vehicles and light trucks of the United Kingdom, classified in the subheadings enumerated in subdivision (j) of U.S. note 33 to this subch… | +10% | 2025-06-30 | — |
| 9903.94.33 | Automobile parts the product of the United Kingdom as provided for in subdivision (q) of U.S. note 33 to this subchapter. | +10% | — | — |
| 9903.94.40 | Passenger vehicles and light trucks that are products of Japan as provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to o… | +0.0% | — | — |
| 9903.94.41 | Passenger vehicles and light trucks that are products of Japan provided for in subdivision (k) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 … | +15% | — | — |
| 9903.94.42 | Parts of passenger vehicles and light trucks that are products of Japan as provided for subdivision (l) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equa… | +0.0% | — | — |
| 9903.94.43 | Parts of passenger vehicles and light trucks that are products of Japan as provided for in subdivision (l) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 l… | +15% | — | — |
| 9903.94.44 | Automobile parts the product of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent, as provided for in subdivision (r) of U.S. note 33 to th… | +0.0% | — | — |
| 9903.94.45 | Automobile parts the product of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (r) of U.S. note 33 to this subchapter. | +15% | — | — |
| 9903.94.50 | Passenger vehicles and light trucks that are products of the European Union as specified in subdivision (n) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivisio… | +0.0% | — | — |
| 9903.94.51 | Passenger vehicles and light trucks that are products of the European Union as specified in subdivision (n) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivisio… | +15% | — | — |
| 9903.94.52 | Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in s… | +0.0% | — | — |
| 9903.94.53 | Parts of passenger vehicles and light trucks that are products of the European Union as specified in subdivision (o) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in s… | +15% | — | — |
| 9903.94.54 | Automobile parts the product of Japan with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 15 percent, as provided for in subdivision (r) of U.S. note 33 to this subchapter. | +0.0% | — | — |
| 9903.94.55 | Automobile parts the product of Japan with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 15 percent, as provided for in subdivision (r) of U.S. note 33 to this subchapter. | +15% | — | — |
| 9903.94.60 | Passenger vehicles and light trucks that are products of South Korea as specified in subdivision (s) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) o… | +0.0% | — | — |
| 9903.94.61 | Passenger vehicles and light trucks that are products of South Korea as specified in subdivision (s) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subdivision (m) o… | +15% | — | — |
| 9903.94.62 | Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (g) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in… | +0.0% | — | — |
| 9903.94.63 | Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (g) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in… | +15% | — | — |
| 9903.94.64 | Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (r) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in… | +0.0% | — | — |
| 9903.94.65 | Parts of passenger vehicles and light trucks that are products of South Korea as specified in subdivisions (r) and (t) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in… | +15% | — | — |
| 9903.94.66 | Parts of passenger vehicles and light trucks that are products of Taiwan as provided for in subdivisions (g) and (u) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in s… | +0.0% | — | — |
| 9903.94.67 | Parts of passenger vehicles and light trucks that are products of Taiwan as provided for in subdivisions (g) and (u) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in s… | +15% | — | — |
| 9903.94.68 | Parts of passenger vehicles and light trucks that are products of Taiwan as specified in subdivisions (r) and (u) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in subd… | +0.0% | — | — |
| 9903.94.69 | Parts of passenger vehicles and light trucks that are products of Taiwan as provided for in subdivisions (r) and (u) of U.S. note 33 to this subchapter, with an ad valorem (or ad valorem equivalent as provided for in s… | +15% | — | — |
§ II · 受影响 HTS
Section 232 的覆盖范围由各 U.S. note 和 CBP 附件中的商品清单确定，HTS 行的脚注不会引用这些税目，所以 HTS 快照中没有关联到它们的行。要核对某个商品，请在计算器中输入其 HTS 编码和原产地，或查看该类商品 CBP CSMS 中列出的附件。
§ III · 法律依据
法律依据：19 U.S.C. § 1862（1962 年贸易扩张法 Section 232），每类商品由总统公告实施。实施税目：HTSUS 9903.82（U.S. note 16：钢、铝、铜）、9903.85.67–.68（俄罗斯铝）、9903.94（U.S. note 33：汽车及零部件）、9903.74（U.S. note 38：卡车和客车）、9903.76（U.S. note 37：木制品）、9903.79（U.S. note 39：半导体）和 9903.04.60–.69（U.S. note 40：专利药品）。
一手来源：CBP CSMS 68253075 (Section 232 steel, aluminum and copper from April 6, 2026) · CBP CSMS 67400472 (Section 232 semiconductors from January 15, 2026) · CBP CSMS 66665333 (Section 232 medium- and heavy-duty vehicles and buses) · CBP CSMS 66492057 (Section 232 timber, lumber, furniture and cabinets) · USITC HTS, Chapter 99 (current edition)
§ IV · 常见问题
2026 年 Section 232 覆盖哪些商品？
钢、铝、铜及大量衍生品（9903.82），俄罗斯铝（9903.85），乘用车、轻型卡车及汽车零部件（9903.94），中重型卡车及其零部件和客车（9903.74），软木板材、软体木制家具、厨柜和浴室柜（9903.76），部分先进半导体（9903.79），以及 2026 年 9 月 29 日起的专利药品（9903.04.60–.69）。
2026 年 4 月 6 日之后钢铝铜关税怎么征？
现行 9903.82 结构按受涉商品的全部完税价格征收，多数商品为 50%，部分衍生品、铜制品和英国货物为 10%、15% 或 25%，取决于商品的第 1 栏税率及其所属的 U.S. note 16 分项。申报要求见 CBP CSMS 68253075。
Section 232 会和 Section 301 及强迫劳动附加税叠加吗？
Section 232 叠加在 MFN 税率之上，中国原产货物还叠加 Section 301。属于 U.S. note 52(f) 所列 Section 232 条款的货物免征 Section 301 强迫劳动附加税（9903.05.90），这部分不会两者叠加。2026 年 2 月 24 日至 7 月 23 日期间，Section 232 货物也不缴 Section 122 附加税。
贸易协议会降低 Section 232 税率吗？
部分商品和国家会。HTS 在多个类别中为英国、日本、欧盟、韩国、台湾、瑞士和列支敦士登设了较低税率或合并税率；下方税目清单的每一行都写明适用的国家和 U.S. note 分项。