United States extends some COVID-related China tariff exclusions

The Office of the United States Trade Representative (USTR) on September 6 announced further extension until December 31, 2023, of the 352 reinstated exclusions and 77 COVID-related exclusions in the China Section 301 tariff investigation. The exclusions previously had been scheduled to expire on September 30, 2023. The extension will allow for further consideration under the statutory four-year review.

For prior coverage of the Section 301 tariffs on Chinese imports, see PwC Tax Insights:

• USTR releases Section 301 China tariff questionnaire; CBP releases UFLPA notice, November 7, 2022; 
• USTR to continue Section 301 tariffs on Chinese imports for now, September 8, 2022: 
• USTR begins process for possible review of Section 301 tariffs on Chinese imports, May 18, 2022; 
• US Trade Court upholds legality of Section 301 China tariffs, but remands for further explanation, April 27, 2022; 
• USTR reinstates certain previously extended exclusions from additional duties on imports from China, April 8, 2022; 
• USTR previews US China trade relationship, October 6, 2021.

Action item: Taxpayers that benefit from the Section 301 tariffs on Chinese imports as well as those opposed to the tariffs should continue to monitor USTR actions in this matter.