Global Daily Tax News, US Reviewing 25-Percent Section 301 Tariffs On Chinese Goods, (May 12, 2026)

The US Trade Representative has announced the launch of a second four-yearly review of tariff measures introduced on Chinese goods under Section 301 of the Trade Act of 1974.

The tariffs were introduced following investigation into China's acts, policies, and practices related to technology transfer, intellectual property, and innovation.

The two actions being reviewed became effective on July 6, 2018, and August 23, 2018, and subsequently were modified by imposing additional duties on supplemental lists of products, by the temporary removal of duties on certain products through product exclusions, and through the first, statutory four-year review.

The Office of the US Trade Representative has published a Notice in the Federal Register seeking comments from American businesses, until July 5, 2026, in respect of the July 6, 2018, action, and until August 22, 2026, for the August 23, 2018, action.

It said: "The Office of the United States Trade Representative (USTR) is notifying interested parties of these two time windows for representatives of domestic industries which benefit from the trade actions to request continuation of the corresponding trade actions through the USTR website portal. If the trade actions continue as a result of one or more requests from representatives of domestic industries which benefit from the actions, USTR will proceed with the next phase of the review of the trade actions. The second phase of the review would be announced in one or more subsequent notices and would provide opportunities for public comments from all interested parties."

The July 6, 2018, action involved the imposition of additional duties of 25 percent on 818 tariff subheadings, affecting trade worth USD34bn. The August 23, 2018, action, meanwhile, involved the introduction of additional 25 percent duties on 279 tariff subheadings with an approximate annual trade value of USD16bn. The products affected are listed in the respective decisions and include numerous manufacturing inputs, machinery and tools, electrical products, chemicals, and vehicles.