特朗普发布总统备忘录明确对中国半导体“对等关税”的豁免（附中英全文）

当地时间 2025 年 4 月 12 日，美国白宫网站发布了特朗普签署的总统备忘录“对2025 年 4 月 2 日第 14257 号命令（经修订）行政豁免的澄清”，这是美国海关和边境保护局 4 月 11 日晚发布的“对等关税”免税指南的指导文件。特朗普政府已同意对半导体器件、智能手机、电脑、芯片、闪存、集成电路等电子产品免除所谓“对等关税”。

该澄清文件还显示豁免的产品适用于 4 月 5 日以后进入美国的电子产品，已经支付的“对等关税”可以寻求退款。

文件内容如下：

2025 年 4 月 2 日第 14257 号行政命令（经修订）规定的例外情况说明

国务卿备忘录

财政部长

商务部长

国土安全部长

美国贸易代表

总统经济政策助理

总统国家安全事务助理

总统贸易和制造业高级参赞

美国国际贸易委员会主席

主题：行政豁免的澄清

2025 年 4 月 2 日第 14257 号令，经修订

在 2025 年 4 月 2 日的第 14257 号行政命令（以对等关税监管进口，以纠正导致美国商品贸易逆差持续巨大且持续的贸易做法）中，我宣布美国年度商品贸易逆差持续巨大，并实施额外的从价我认为有必要和适当的职责来应对对美国国家安全和经济构成的不寻常和非凡的威胁，该威胁的全部或部分来源在美国境外。

在第 14257 号行政命令中，我指出，根据该命令，某些货物不受从价税率的约束。这些例外产品之一是“半导体”。与第 14257 号行政命令相关的后续命令——即 2025 年 4 月 8 日第 14259 号行政命令（适用于从中华人民共和国进口的低价值关税和更新关税的修正案）和 2025 年 4 月 9 日行政命令（修改对关税税率以反映贸易伙伴的报复和结盟），（后续命令）——纳入第 14257 号行政命令中的例外情况， 包括“半导体”。

该术语的含义包括分类于美国协调关税表 （HTSUS） 的以下标题和子标题中的商品：

·8471

·847330

·8486

·85171300

·85176200

·85235100

·8524

·85285200

·85411000

·85412100

·85412900

·85413000

·85414910

·85414970

·85414980

·85414995

·85415100

·85415900

·85419000

·8542

如果 HTSUS 目前不能完全反映上述产品，但不包括根据第 14257 号行政命令和后续命令征收的从价税，则应修改 HTSUS，将上述标题和子标题按数字顺序插入第 99 章第 III 分章的美国注释 2 的 （v）（iii） 小节中， 自 2025 年 4 月 5 日东部夏令时间凌晨 12：01 起生效。根据第 14257 号行政命令和后续命令，在美国东部夏令时间 2025 年 4 月 5 日凌晨 12：01 或之后对因本备忘录所述的“半导体”而被排除在第 14257 号行政命令和后续命令之外的进口商品征收的任何关税，应按照美国海关和边境保护局的标准退款程序进行退款。

正如第 14257 号行政命令和后续命令中所述，商务部长和美国贸易代表在与国务卿、财政部长、国土安全部长、总统经济政策助理、总统国家安全事务助理、总统贸易和制造业高级顾问协商后， 和美国国际贸易委员会主席，有权行使《国际紧急经济权力法》（50 U.S.C. 1701 et seq.）授予总统的所有权力，以实施第 14257 号行政命令和后续命令。为实施第 14257 号行政命令和后续命令而采取的措施应根据本备忘录进行。

唐纳德·特朗普

MEMORANDUM FOR THE SECRETARY OF STATE

THE SECRETARY OF THE TREASURY

THE SECRETARY OF COMMERCE

THE SECRETARY OF HOMELAND SECURITY

THE UNITED STATES TRADE REPRESENTATIVE

THE ASSISTANT TO THE PRESIDENT FOR ECONOMIC POLICY

THE ASSISTANT TO THE PRESIDENT FOR NATIONAL SECURITY AFFAIRS

THE SENIOR COUNSELOR TO THE PRESIDENT FOR TRADE AND MANUFACTURING

THE CHAIR OF THE UNITED STATES INTERNATIONAL TRADE COMMISSION

SUBJECT:       Clarification of Exceptions Under Executive

Order 14257 of April 2, 2025, as Amended

In Executive Order 14257 of April 2, 2025 (Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits), I declared a national emergency arising from conditions reflected in large and persistent annual U.S. goods trade deficits, and imposed additional ad valorem duties that I deemed necessary and appropriate to deal with that unusual and extraordinary threat, which has its source in whole or substantial part outside the United States, to the national security and economy of the United States.

In Executive Order 14257, I stated that certain goods are not subject to the ad valorem rates of duty under that order.  One of those excepted products is “semiconductors.”  The subsequent orders issued in connection with Executive Order 14257 — i.e.,  Executive Order 14259 of April 8, 2025 (Amendment to Reciprocal Tariffs and Updated Duties as Applied to Low-Value Imports from the People’s Republic of China), and the Executive Order of April 9, 2025 (Modifying Reciprocal Tariff Rates to Reflect Trading Partner Retaliation and Alignment), (Subsequent Orders) — incorporate the exceptions in Executive Order 14257, including for “semiconductors.”

That term’s meaning includes the products classified in the following headings and subheadings of the Harmonized Tariff Schedule of the United States (HTSUS):

·       8471

·       847330

·       8486

·       85171300

·       85176200

·       85235100

·       8524

·       85285200

·       85411000

·       85412100

·       85412900

·       85413000

·       85414910

·       85414970

·       85414980

·       85414995

·       85415100

·       85415900

·       85419000

·       8542

To the extent that the HTSUS does not currently fully reflect the products listed above as excepted from the ad valorem duties imposed under Executive Order 14257 and the Subsequent Orders, the HTSUS shall be modified by inserting in numerical order the headings and subheadings listed above into subdivision (v)(iii) of U.S. note 2 to subchapter III of chapter 99, effective as of 12:01 a.m. eastern daylight time on April 5, 2025.  Any duties that were collected at or after 12:01 a.m. eastern daylight time on April 5, 2025, pursuant to Executive Order 14257 and the Subsequent Orders, on imports that are excepted under Executive Order 14257 and the Subsequent Orders because they are “semiconductors,” as explained in this memorandum, shall be refunded in accordance with U.S. Customs and Border Protection’s standard procedures for such refunds.

As explained in Executive Order 14257 and the Subsequent Orders, the Secretary of Commerce and the United States Trade Representative, in consultation with the Secretary of State, the Secretary of the Treasury, the Secretary of Homeland Security, the Assistant to the President for Economic Policy, the Assistant to the President for National Security Affairs, the Senior Counselor to the President for Trade and Manufacturing, and the Chair of the United States International Trade Commission, are authorized to employ all powers granted to the President by the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) as may be necessary to implement Executive Order 14257 and the Subsequent Orders.  Measures taken to implement Executive Order 14257 and the Subsequent Orders shall be done in accordance with this memorandum.

DONALD J. TRUMP

信息来源：

https://www.whitehouse.gov/presidential-actions/2025/04/clarification-of-exceptions-under-executive-order-14257-of-april-2-2025-as-amended/

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