USTR releases Section 301 China tariff questionnaire; CBP releases UFLPA notice

In brief

In advance of the public comment period for the four-year review of the Section 301 tariffs on Chinese imports that opens on November 15, the US Trade Representative (USTR) has released the questionnaire that interested parties will use to respond. The questionnaire is divided into three sections: questions on economy-wide impacts of the Section 301 tariffs; sector-specific questions on whether the tariffs have been effective in eliminating discriminatory practices; and comments on specific tariff subheadings covered by the Section 301 action, including whether the tariffs should be maintained, eliminated, changed, or possibly added. 

For prior coverage, see PwC Tax Insight, USTR to continue Section 301 tariffs on Chinese imports for now, September 2, 2022.

Pursuant to Cargo Systems Messaging Service (CSMS) # 53865344, an information notice about the Uyghur Forced Labor Prevention Act (UFLPA, P.L. 117-78) Region Alert enhancement to the Automated Commercial Environment (ACE) is now live on CBP.gov. US Customs and Border Protection (CBP) will deploy the UFLPA Region Alert enhancement to ACE on a date to be determined. 

This enhancement will provide an early notification to importers of goods that may have been produced in the Xinjiang Uyghur Autonomous Region (XUAR) that would be subject to UFLPA restrictions pursuant to P.L. 117-78, which was signed into law on December 23, 2021. This enhancement includes electronic data interchange (EDI) impacts.

For prior coverage, see PwC Tax Insight, CBP and FLETF issue guidance for importers under ‘Uyghur Forced Labor Prevention Act’, June 13, 2022.

Action item: Taxpayers possibly affected by the UFLPA should review the pending Region Alert enhancement. Taxpayers considering commenting on the Section 301 China tariffs should review the questionnaire to determine which sections are applicable and begin drafting responses in view of the opening of the comment window on November 15.