了解关税格局.pdf

1、|1CONFIDENTIALUnderstanding Global PV Module Supply to the U.S.Understanding the Tariff LandscapeJune 16,2026Angela SantosCustoms Practice Group Leader|Forced Labor Task Force L|2CONFIDENTIALTodaysAGENDA1SO MANY Tariffs:Some New,Some Old2-International Emergency Economic Powers Act(IEEPA)Refunds3-Se

2、ction 122,Section 232,Section 3014Forced Labor&Uyghur Forced Labor Prevention Act(UFLPA)5Recent EO:Importers and Increased Compliance Enforcement6Takeaways&QuestionsTariff RegimesSO MANY Tariffs:Some New,Some OldSmart In Your W|4IEEPA Refunds:DID YOU SUBMIT?Supreme Court invalidated IEEPA tariffs;CB

3、P launched CAPE refund platform on April 20Submit eligible Phase 1 and prepare for Phase 2Preserve refund eligibility:confirm IOR,check liquidation status,set up ACE/ACH-need US address/bankAnticipated CAPE PhasesCategoryProjected TimingPhase IUnliquidated entries,liquidation+90 daysIneligible:Prote

4、sts,Reconciliation,Drawback,Certain AD/CVD with liquidation instructions pending liquidation,entries not filed in ACEApril 20-File Now!Phase IIReconciliation-flagged entries(where no Type 09 reconciliation entry has been filed)June 29,2026Phase IIIFinally liquidated entries plaintiffsApproximately f

5、our weeks after successful deployment of reconciliation functionality(approx.July 27 at the earliest)TBDFinally liquidated entries non-plaintiffs-under appealNo current timelinePhase IV+Drawback entries,entries under administrative protest,entries not filed in ACE,and reconciliation entries with a T

6、ype 09 entry on fileTBD CBP has not provided a specific timeline for these categories.Smart In Your W|5Special Tariff RegimesKNOW WHAT STACKS and What is Exempted!TariffCountries ImpactedRatesApplicabilitySection 122All10%Applies Broadly,but expires July 24 Aluminum frames exemptSection 232All,some