美国延续对华大型立轴发动机反倾销与反补贴税令

2026-08-20 · Commerce · Federal Register · 官方来源

法律状态与日期

Legal status and dates

商务部 8 月 20 日发布延续通知。商务部认定撤销税令可能导致倾销和可补贴补贴继续或再度发生；ITC 于 8 月 11 日认定撤销可能导致实质损害继续或再度发生。两机关结论共同触发 AD 与 CVD 税令继续，自 8 月 11 日适用。

Commerce published the continuation notice on 20 August. Commerce found that revocation would likely lead to continuing or recurring dumping and countervailable subsidies; on 11 August the ITC found likely continuing or recurring material injury. Those findings continue both orders, effective 11 August.

范围

Scope

范围包括排量 225cc 至 999cc 的火花点火、非道路、立轴发动机，无论成品/未完成、组装/未组装。至少由曲轴箱、曲轴、凸轮轴、活塞和连杆组成的子组件可构成未完成发动机；第三国加入其他部件不当然排除范围。HTSUS 仅供便利，书面描述决定。

Scope covers 225cc–999cc spark-ignited, non-road, vertical-shaft engines, finished or unfinished, assembled or unassembled. A subassembly with at least the crankcase, crankshaft, camshaft, piston and connecting rod may be an unfinished engine; adding components in a third country does not automatically remove coverage. The written scope controls over HTSUS convenience codes.

对中国企业的范围化影响

China-facing scope

中国制造商、组合部件供应商、第三国装配企业、美国进口商和客户继续按入境时适用税率缴纳保证金。通知没有新设统一税率，也不覆盖所有小型发动机或单件零件；排量、轴向、点火、用途、子组件与书面范围是核心。

Chinese manufacturers, component-combination suppliers, third-country assemblers, U.S. importers and customers remain subject to deposits at entry rates. The notice creates no new uniform rate and does not cover every small engine or individual part; displacement, shaft, ignition, use, subassembly and written scope are central.

律师研究线索

Research lead for counsel

核对规格、BOM、装配地、exporter/producer 组合、现行税率和未清算条目；调取 scope/circumvention 决定；检查 AD/CVD 叠加、偿付证明和合同税负分配。

verify specifications, BOM, assembly location, exporter/producer combinations, current rates and unliquidated entries; retrieve scope and circumvention decisions; review AD/CVD stacking, reimbursement certificates and contractual duty allocation.

译编：滕跃律师，功承瀛泰（南京）律师事务所高级合伙人、全国涉外委员会副主任。