美国商务部认定忠旺铝材涉嫌逃税

Commerce Issues Affirmative Final Determination in Chinese Aluminum Circumvention Case

July 27, 2017 2017年7月27日

The Commerce Department last week issued an affirmative final determination against all Chinese imports of heat-treated aluminum extrusions in an ongoing circumvention case against aluminum giant Zhongwang and other exporters.

上周，就对中国铝巨头中国忠旺控股有限公司等出口商提起的逃避关税调查案件，美国商务部对所有自中国进口的热处理铝型材作出肯定性终裁。

The case, initiated by the Commerce Department in 2016 after a petition was filed by the Aluminum Extrusions Fair Trade Committee, has drawn congressional and industry-wide attention as China Zhongwang Holdings, the second-largest aluminum producer in the world, and others have allegedly been evading duties by illegally transforming aluminum products.

自铝型材公平贸易委员会提出请求后，美国商务部于2016年发起该反逃税调查，世界第二大铝生产商中国忠旺控股有限公司和其他中国公司被指控通过非法转型铝产品逃避关税，引起了美国国会和业界的广泛关注。

Commerce said on July 20 it has upheld its preliminary determination that Chinese producers developed a new alloy to circumvent antidumping and countervailing duty orders.

美国商务部于7月20日表示，初步认定中国生产商通过开发新合金铝材以逃避反倾销和反补贴措施。

The agency determined that all Chinese imports of “heat-treated extruded aluminum products that meet the chemical specifications for 5050-grade aluminum alloy, regardless of producer, exporter, or importer, constitute later-developed merchandise that is circumventing.”

该机构认定，所有从中国进口的经热处理后的5050铝型材产品，无论来自生产商、出口商还是进口商，均存在逃避反倾销和反补贴措施的行为。

Commerce, in a July 20 memorandum, directs U.S. Customs and Border Protection to suspend liquidation of “inquiry merchandise” from China “entered, or withdrawn, from warehouse, for consumption, on or after March 21, 2016, the date of the publication of the initiation of this inquiry, until appropriate liquidation instructions are issued.”

美国商务部在7月20日的备忘录中指示美国海关与边境保护局（CBP）“自该调查发起之后，暂停清算自2016年3月21日或之后从中国进口或以消费目的从仓库提取的‘被调查商品’，直到收到可以清算的新指令。”

Commerce is also directing CBP to require a cash deposit of estimated duties “at the rate applicable to the exporter” on any unliquidated entries on or after March 21, 2016. Accordingly, all entries of 5050 extrusions from last March and forward are subject to duties.

美国商务部还指示CBP，要求自2016年3月21日或之后任何未清算的项目以现金方式按“对出口商适用的税率”缴纳预算税费。因此，所有自2016年3月及之后进入美国的5050铝型材均需要缴税。

Sens. Rob Portman (R-OH) and Sherrod Brown (D-OH) lauded the move against Chinese producers of 5050-grade aluminum alloy, arguing such alloy extrusions are not covered by existing antidumping and countervailing duties.

Rob Portman (R-OH)和Sherrod Brown (D-OH) 议员支持对中国5050铝合金生产商发起的反逃税调查，尽管这种铝合金挤压型材并不是现有反倾销和反补贴税的征税对象。

“Chinese producers are altering the mechanical properties of the 5050 alloy so that it can be used for extrusions but still evade the AD/CVD duties,” the duo said in a July 24 statement. “Using the 5050 alloy was unheard of before the AD/CVD orders were put in place because without additional treatment the alloy cannot be used in extrusion applications.”

“中国生产商正在改变5050合金的机械性能，使其可以用于挤压，但仍然规避了反倾销和反补贴措施。”此二人在7月24日的声明中指出。“在反倾销和反补贴命令发出之前并没有5050合金，因为不经额外的处理，合金不能用于挤压。”

In its determination, the Commerce Department also decided not to require importers to include a certification with their entry – a move the Aluminum Extruders Council, in a July 21 press release, touted as significant.

美国商务部还决定不要求进口商认证其进口项目，美国铝型材委员会（AEC）在7月21日新闻发布中指出这是一项重要决定。

“If the Department allowed a certification, importers could simply claim that the 5050 extrusion was naturally aged and not artificially aged,” the group wrote. “This would force Customs to test the product. Without the certification, Customs will now presume a 5050 extrusion entry is subject to the tariffs unless the importer can prove that it was not heat-treated.”

“如果商务部允许认证，进口商可以简单地声称5050铝型材是自然老化而不是人为老化的。”AEC指出。“这可能会迫使海关测试产品。如果无需认证，海关就可以认为5050挤压型材需要缴纳关税，除非进口商可以证明它不是经过热处理的。”

AEC called the ruling an “important victory” for the domestic aluminum extrusion industry. – Isabelle Hoagland (isabelle.hoagland@iwpnews.com)

AEC称该裁定是美国铝挤压行业的“重大胜利”。

延伸阅读

美国扣押价值2500万美元铝材 指与忠旺有关

2017-01-13 23:52 新浪美股 

新浪美股讯 北京时间13日晚，《华尔街日报》援引知情人士的话报道称，美国海关官员已扣押了与中国亿万富豪刘忠田相关的价值2500万美元的铝材。

《华尔街日报》去年10月报道称，美国国土安全部和司法部正调查与刘忠田有关联的一些美国企业，了解他们是否协助刘忠田旗下忠旺集团将铝制品经由墨西哥运入美国，以逃避关税。

据知情人士称，美国国土安全部官员本周扣押了数百个集装箱的铝制品，这批货物属于加州Perfectus铝业公司。美国当局称，该公司是由刘忠田之子创办，目前由刘忠田的一位密友负责管理。

这批铝材将被从加州的长滩港运往一个保密地点，美国国土安全部正在对这些铝材进行检测，以确定它们是否受到美国法律的限制。

Perfectus铝业公司已向加州一家法院起诉，要求美国国土安全部取消扣押令，称此举为非法。该公司否认逃避进口关税或参与非法囤积铝材。

忠旺集团一位发言人称，刘忠田本人和他的公司与Perfectus没有任何关系。