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 reinstates certain previously extended exclusions from additional duties on imports from China, April 8, 2022; 

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.