President Trump’s Executive Order Imposing Tariffs on Chinese-Origin Imports: U.S. Enforcement Concerns for Taiwanese Manufacturers and Exporters

Client Alert  |  February 12, 2025

Gibson Dunn is available to help Taiwanese clients understand what this and other possible policy changes will mean for them and how to navigate the shifting regulatory environment.

Navigate to the English version here

美國總統川普簽署行政令對中國商品加徵關稅－台灣跨境企業面臨加劇執法風險

吉布森律師事務所可以幫助台灣跨境企業評估政策變化帶來的合規風險，以因應變化莫測的監管環境。

政策背景

2025 年 2 月 1 日，美國總統川普發布總統行政令，對中華人民共和國的合成鴉片類藥物供應鏈增收從價關稅。該行政令涵蓋“中華人民共和國生產的所有物品 ”， 其具體定義將公佈在即將發行的《聯邦公報》中。在川普總統依據《國際緊急經濟權力法》決定 「國家緊急狀態 」結束前，該關稅將持續有效。

該行政令規定，美東時間2024年2月4日上午零點後所有原產於中國內地並“已入庫準備消費或從倉庫提出用於消費”的商品都須額外支付10%關稅。 這項關稅將累加於現行關稅之上，包括川普首次執政期間對四篇清單中國進口商品增收高達50%的關稅。拜登政府隨後延續了川普時期的對華關稅政策，同時對包括電池零件、電動車、半導體及鋼鐵和鋁產品加徵額外關稅。

值得注意的是，行政令未提及適用的具體貨物範圍。相關規定可能會在隨後發行的《聯邦公報》或《聯邦公報》發行通知中頒布。

該新政同時規定，若中國徵收報復性關稅，川普總統 「可提高或擴大依本命令徵收關稅的範圍」。中國商務部於2 月 2 日宣布將針對此關稅向世貿組織提出申訴並實施相應的反制措施。 2025 年 2 月 4 日，中國財政部宣布自 2025 年 2 月 10 日起，對美國進口的煤炭和液化天然氣徵收 15%的額外關稅，並對原油、農業設備和部分車輛徵收 10%的關稅。

美國將透過《虛假申報法》進一步打擊避稅行為

隨著新關稅政策的頒布，在中國生產、組裝產品或擁有中國供應鏈的公司或將面臨更嚴格的監管審查。 《虛假申報法》是美國當局打擊涉嫌在目前高成本環境下公司避稅行為的主要執法工具。 《虛假申報法》禁止行為人透過提供虛假資訊來逃避對美國政府的金錢義務，並對相應行為進行罰款。儘管法律要求美國政府承擔舉證責任，包括員工在內的個人和非政府組織卻可以透過Qui Tam機製作為原告提起訴訟。該法同時提供大量金錢獎勵以激勵舉報行為。

現行政策下，在中國進行部分產品生產、採購或組裝的非中國企業將面臨特別嚴重的執法風險。美國對於進口產品原產地的認定規則多種多樣，同一件產品可能隨著產品原料、零件和加工地的不同而適用不同規則。根據最新執法和監管解釋，一件台灣公司認為生產於台灣的產品可能因為使用了中國零件，而被美國當局認定為原產於中國，從而被徵收關稅。短期來看，企業仍可暫時將商品轉運至第三國，透過 「實質改造 」改變美國海關對商品原產地的認定。但這種行為早已成為美國執法機關的眼中釘，在可預見的高壓政策下能否長期持續仍尚未可知。

據我們吉布森了解，美國政府正在積極進行違反《虛假申報法》的執法調查。例如，近期就有兩家企業因為中國供應鏈相關的稅務問題與美國司法部簽署數百萬美元的和解協議：

  • 2024 年 3 月，美國司法部對一家新澤西州化學品進口商與中國供應商之間涉嫌合謀逃避關稅的案件進行了調查，並簽署 310 萬美元的和解協議。
  • 2024 年 1 月，美國司法部對一家汽車零件製造商故意不支付中國製造產品關稅的指控進行調查，並簽署 300 萬美元的和解協議。

新行政令同時對加拿大和墨西哥加徵關稅

包括台灣企業在內的許多涉中企業先前曾透過在加拿大和墨西哥開展生產業務來節省成本。在墨加辦廠一方面節省了美國本土高昂的成本。另一方面，《北美自由貿易協定》及後續的《美墨加協定》則給予了兩地出口商品極大的稅務優惠。但在 2 月 1 日的行政令中，川普總統宣布對原產於加拿大和墨西哥的商品徵收 25% 的關稅。美國同意將此計劃暫緩至3月4日實施。 無論政策最終落實與否，這個涉中企業的避稅通道終將面臨更嚴厲的監管審查。

企業應及時應對並合理規避風險

在新的貿易環境下，台灣企業應警惕美國對逃避關稅行為的執法調查，並採取適當的預防措施，例如在供應鏈中對原產地進行嚴格的合規審查並保存相應記錄。

如果企業因可能違反《虛假申報法》而被美國當局以逃避關稅為由進行執法調查，或被所謂的舉報人指控有此類不當行為，建議企業尋求具有《虛假申報法》辯護經驗的美國律師的協助。

吉布森律師事務所市場領先的《虛假申報法》辯護業務團隊持續監控著這空間的演化，隨時支援協助台灣客戶應對調查和執法行動。此外，以下吉布森律師可使用國語進行溝通：

Winston Y. Chan (詹耀文) – Global Co-Chair, False Claims Act / Qui Tam Defense and White Collar Defense and Investigations Practice Groups, based in our San Francisco office
(+1 415.393.8362, [email protected])

Justin Lin (林昕弘) – Associate Attorney, False Claims Act / Qui Tam Defense and White Collar Defense and Investigations Practice Group, based in our San Francisco office
(+1 415.393.4653, [email protected])

Gabriela Li (黎哲媛) – Associate Attorney, False Claims Act / Qui Tam Defense and Securities Regulation and Corporate Governance Practice Groups, based in our San Francisco office
(+1 415.393.4602, [email protected])

English:

On February 1, 2025, President Trump issued an Executive Order Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China. The Executive Order imposes a 10% ad valorem tariff on “all articles that are products of the PRC,” to be defined in a forthcoming Federal Register notice. The announced tariff is to stay in place until President Trump determines the “national emergency,” as assessed in his discretion under the International Emergency Economic Powers Act (IEEPA), is over.

The tariff applies to all “goods entered for consumption, or withdrawn from warehouse for consumption,” on or after 12:01 a.m. Eastern Time on February 4, 2024.  And the tariff is cumulative to all existing tariffs, including the up to 50% tariffs imposed during the first Trump administration on four category lists of Chinese imports. Those tariffs remain in effect and were extended and supplemented under the Biden administration, including (among other sectors) to battery parts, electric vehicles, semiconductors, and steel and aluminum products.

The Executive Order does not include a list of specifically covered goods. The full details are likely to be included in a technical annex when the government publishes the order to the Federal Register or publishes a follow-up Federal Register notice.

The Executive Order states that if China imposes its own retaliatory tariffs, President Trump “may increase or expand in scope the duties imposed under this order.” On February 2, 2025, China’s Ministry of Commerce announced it would file a complaint to the WTO and implement corresponding “countermeasures.” Accordingly, on February 4, 2025, China’s Ministry of Finance announced, starting February 10, 2025, the imposition of additional tariffs of 15% on coal and liquified natural gas imports from the United States and a 10% tariff on crude oil, agricultural equipment, and certain vehicles.

Heightened U.S. Investigatory Environment for Tariffs Evasion—False Claims Act

One direct consequence of the new tariffs will be increased regulatory scrutiny of companies with manufacturing or assembly operations in China, or who have a China-based supply chain.  And for those companies suspected of evading tariffs in this higher-cost environment, the False Claims Act (FCA) is a primary enforcement tool wielded by U.S. authorities. The FCA prohibits the avoidance of monetary obligations to the U.S. government by the presentation of false information. At the same time, the FCA provides substantial monetary incentives to private individuals—including current and former employees—who report suspected FCA violations, through “qui tam” or whistleblower lawsuits.

The risk of enforcement action is particularly acute for companies with some but not all of their manufacturing, sourcing, or assembly relationships tied to China. This is because different rules for determining product origin apply depending on the raw materials, components, and product finishing in question. For example, goods that a Taiwanese company may consider as finished in Taiwan but that partially incorporate China-sourced components may be determined by U.S. authorities to have Chinese-origin for tariff purposes in light of new enforcement and regulatory interpretations, approaches, and priorities. And while it is true that “substantial transformation” in a third country can alter the origin of products, U.S. authorities have grown increasingly suspicious of transshipment undertaken merely as “window dressing.”

We are aware of ongoing active investigations in this area, and examples of recent multi-million-dollar FCA settlements involving Chinese supply chain issues include:

Simultaneous Executive Orders Imposing Canada and Mexico Tariffs

In addition, whereas some companies—including many Taiwanese companies—had previously pursued manufacturing operations in Canada and Mexico, in part to leverage the North American Free Trade Agreement (NAFTA) and its 2020 successor, the United States-Mexico-Canada Agreement (USMCA), and to maximize cost savings in both countries relative to startup costs in the United States, as part of the February 1 Executive Order, President Trump simultaneously announced 25% tariffs on Canada- and Mexico-origin goods. Although these tariffs have been paused for 30 days as of February 4, this regional cost-mitigation strategy may end up being foreclosed, or otherwise highly scrutinized by enforcement authorities.

Mitigating Risk

Given this new trade environment, Taiwanese companies should be attuned to the heightened U.S. investigatory environment for tariff evasion and take appropriate precautions, such as auditing origin-related compliance and recordkeeping processes throughout their value chains.

In the event that companies nevertheless become the subject of enforcement investigations by U.S. authorities for tariff evasion-based potential violations of the FCA or are accused of such misconduct by a purported whistleblower, companies are advised to seek the assistance of U.S. counsel with FCA defense experience.

The following Gibson Dunn lawyers prepared this update: Winston Chan, Justin Lin, and Gabriela Li.

With its market-leading False Claims Act / Qui Tam Defense Practice Group, Gibson Dunn continues to monitor developments in this area and is available to help Taiwanese clients understand and navigate FCA investigative and enforcement actions.  In addition, the following practice group members have Mandarin Chinese language abilities:

Winston Y. Chan – Global Co-Chair, False Claims Act / Qui Tam Defense and White Collar Defense and Investigations Practice Groups, based in our San Francisco office
(+1 415.393.8362, [email protected])

Justin Lin – Associate Attorney, False Claims Act / Qui Tam Defense and White Collar Defense and Investigations Practice Group, based in our San Francisco office
(+1 415.393.4653, [email protected])

Gabriela Li – Associate Attorney, False Claims Act / Qui Tam Defense and Securities Regulation and Corporate Governance Practice Groups, based in our San Francisco office
(+1 415.393.4602, [email protected])

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