US Section 301 Tariffs 2026: New 10-12.5% Forced Labor Duty Replaces Section 122 Surcharge, 60 Economies Affected

美国2026年301条款关税：10-12.5%强制劳动新关税取代122条款附加费，影响60个经济体

The United States implemented a new Section 301 tariff on July 24, 2026, replacing the expiring 10% Section 122 global surcharge with a forced-labor enforcement action that imposes duties of 10% or 12.5% on products from 60 economies covering over 99% of US imports by value. The action took effect at 12:01 a.m. Eastern on the same day the Section 122 surcharge lapsed, marking a permanent shift in US trade policy architecture.

美国于2026年7月24日实施新一轮301条款关税，以强制劳动执法行动取代到期的10%全球附加费（第122条款），对覆盖美国99%以上进口额的60个经济体产品征收10%或12.5%的关税。该关税在122条款附加费到期的同日美东时间凌晨12:01生效，标志着美国贸易政策架构的永久性转变。

Unlike the temporary Section 122 mechanism — which carried a statutory 150-day limit and a 15% rate cap — Section 301 carries no statutory expiry and no rate ceiling, according to analysis by Carra Globe. The transition follows the US Supreme Court's February 20, 2026 ruling that struck down IEEPA tariffs, which had previously imposed country-specific duties reaching up to 145% on Chinese goods.

与临时性的122条款机制——法律规定的150天期限和15%税率上限——不同，据Carra Globe分析，301条款无到期日限制，也无税率上限。此次过渡紧随美国最高法院于2026年2月20日裁定IEEPA关税违宪之后，此前该关税对中国商品征收最高达145%的国别差异化关税。

The rate structure distinguishes between two tiers: economies that ban forced-labor imports or have committed to a ban are subject to 10% — including the United Kingdom, India, Canada, and Mexico — while the remainder, including China and Vietnam, pay 12.5%. For the European Union, Taiwan, Japan, South Korea, and Switzerland, the rate is applied net of existing MFN duties rather than stacked. Goods already under Section 232 duties and USMCA-qualifying goods are exempt.

新关税实行两级税率结构：已禁止或承诺禁止强制劳动进口的经济体适用10%税率——包括英国、印度、加拿大和墨西哥；其余国家（包括中国和越南）适用12.5%。对欧盟、台湾、日本、韩国和瑞士，税率按扣除现有关税后的差额计算，不叠加。已受232条款约束的商品及符合USMCA规定的商品豁免。

Importantly, a second Section 301 investigation into industrial overcapacity across 16 economies — including China, the EU, India, Japan, South Korea, Vietnam, Taiwan, Mexico, and Indonesia — remains pending. This investigation specifically targets sectors including electronics, semiconductors, batteries, EV components, steel, and aluminum, according to USTR filings. For technology importers sourcing from these economies, this unresolved investigation represents the most significant near-term tariff risk.

需要强调的是，针对16个经济体（含中国、欧盟、印度、日本、韩国、越南、台湾、墨西哥和印尼）工业产能过剩的第二项301调查目前仍未结案。据USTR文件显示，该调查明确针对电子产品、半导体、电池、电动汽车零部件、钢铁和铝等行业。对从上述经济体采购的技术进口商而言，这项尚未结案的调查是近期最重大的关税风险。

For Chinese exporters and BRI-related supply chains routing through Southeast Asia, the new tariff regime creates a more predictable but permanently higher cost structure compared to the pre-SCOTUS landscape. Companies should evaluate whether their products fall within exemption categories and monitor the pending overcapacity investigation, which could trigger a separate, potentially higher tariff action in the second half of 2026.

对中国出口商和经由东南亚的一带一路相关供应链而言，新关税制度相比最高法院裁决前创造了一个更可预测但永久性更高的成本结构。企业应评估自身产品是否属于豁免类别，并密切关注尚未结案的产能过剩调查，这可能在下半年触发新一轮独立的、税率可能更高的关税行动。