马来西亚ART协定失效：美国撤销关税后贸易合规新要求
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
美国最高法院推翻特朗普政府大部分加征关税措施，导致马美《互惠贸易协定》（ART）实际失效；该协定虽于2025年10月签署，但尚未获马来西亚国会批准。目前马来西亚对美出口适用10%全球统一关税（依据《1974年美国贸易法》第122条），而非原定的19%。美方将在未来五个月内评估是否启动301条款重新核定税率，并重点审查四大合规维度：市场倾销风险、强迫劳动与童工使用、环境违规行为、以及政府出口补贴。企业须立即开展供应链劳工与环保合规审计，并准备应对美方即将开展的国别审查。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查出口产品供应链中是否存在强迫劳动、童工或非法用工行为，并留存第三方审计报告备查
- ›在2026年8月前完成环境合规自评（含森林砍伐、废水排放、碳足迹），并向MITI提交简要说明
- ›梳理过去三年内获得的各级政府出口相关补贴（含税收返还、物流补助、融资贴息），准备美方可能的301调查材料
- ›Conduct third-party forced labor and child labor audit across export supply chains by July 2026
- ›Complete environmental compliance self-assessment (deforestation, emissions, waste) and submit summary to MITI before 31 July 2026
- ›Compile records of all export-related government subsidies (tax rebates, logistics grants, loan interest subsidies) for potential USTR 301 inquiry
English Summary
The US Supreme Court's reversal of Trump-era tariffs has rendered the Malaysia-US Reciprocal Trade Agreement (ART) inapplicable, despite its October 2025 signing. Malaysia has not ratified the agreement. Currently, a 10% global tariff applies under Section 122 of the US Trade Act of 1974 — not the originally anticipated 19%. The US will review within five months whether to impose new rates under Section 301, assessing four criteria: risk of Malaysian product market flooding, use of forced/child labor, environmental harm (including deforestation and pollution), and government export subsidies. This affects all Malaysian exporters to the US, especially in electronics, palm oil, rubber, and textiles. Businesses must proactively audit labor practices, environmental compliance, and subsidy disclosures. No formal deadline is set, but preparation must align with the US review timeline concluding around August 2026.
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