United States (Delaware) · Trade, Supply Chain & Exit

The U.S. is a large consumer market but has high trade barriers: tariffs, Section 301, anti-dumping/countervailing duties, export controls (EAR) and Entity List risks are prominent for Chinese firms. Exit mechanisms are mature (dissolution/cancellation), but require tax and litigation clearance.

Key points

Tariffs: by HTS code; Section 301 additional duties on Chinese-made goods (some exemptions)
Export control: BIS/EAR controls technology/dual-use items; Entity List companies restricted
Anti-dumping/countervailing: against specific Chinese products
Supply chain: Chinese firms often route through third countries (Vietnam/Mexico) to avoid tariffs, but must guard against circumvention
Exit: company dissolution or cancellation, handled by the Secretary of State
China parent-law anchor (pkulaw verified 2026-07): outbound trade must comply with China's Foreign Trade Law (2025 Revision) (Order of the President No. 67, effective 2025-12-27) — import/export operating rights use a filing/registration system; dual-use items/technology import/export are subject to the control list and unreliable entity list; trade with specific countries/regions must also satisfy China's export control and sanctions compliance.

Procedure

Import/export registration (EIN, Customs registration)
Tariff classification and Section 301 assessment
Supply-chain origin planning (anti-circumvention)
Exit: shareholder resolution → tax clearance → Secretary of State cancellation

Hard requirements

Tariff compliance; export control screening; exit tax clearance

Costs

Tariffs; compliance and legal fees⏱ ⏱ Timeline：Trade operational immediately; exit 3–6 months

⚠ Common risks

Section 301 / anti-dumping causes cost surge
Entity List / export control causes business interruption
Circumvention investigation (transshipment via third country)

Handbook

📘 Step-by-Step Handbook (with owner / timeline / cost / penalties)

Applies to：Chinese capital conducting U.S.-bound trade via a U.S. (Delaware) company, using third-country supply chains to avoid tariffs, and later state Secretary of State cancellation/dissolution exit (note Delaware law differences).

Prerequisites

China parent completed MOFCOM import/export operating-rights filing (see legal_review anchor)
Incorporated in Delaware and obtained EIN
Completed BIS/EAR export control and Entity List screening

Step	Action	Owner	Timeline	Cost	Official form / system	Notes & penalties
1	China-side filing and export-control pre-assessment Parent completes MOFCOM filing; screen technology and dual-use items against EAR and the Entity List, apply for BIS license if needed.	Trade compliance / legal	Filing 1–2 weeks	Government fee per official	MOFCOM filing; BIS export license	Entity List companies' transactions restricted. Penalty：Violating EAR → huge fines and criminal risk.
2	U.S. Customs registration (CBP) Register as importer with CBP using EIN to obtain customs clearance rights; assess HTS code and Section 301 surcharge.	Customs broker / filer	Days	Tariff by HTS (Section 301 additional on Chinese-made)	CBP Importer registration / ACE system	Section 301 adds duties on some Chinese goods, some exempt. Penalty：Under-reporting / misclassification → back tax and penalty.
3	Origin and anti-circumvention supply-chain planning If routing via Vietnam/Mexico third-country transshipment, ensure genuine value-add and process to avoid being deemed circumvention.	Supply chain / compliance	Ongoing	Compliance and legal fees	Origin evidence chain and process records	The U.S. closely scrutinizes transshipment via third countries. Penalty：Circumvention investigation → retroactive duties and penalty.
4	Tariff classification and valuation compliance Classify goods by HTS, value at transaction price and assess duty; handle anti-dumping/countervailing duties (if applicable).	Customs broker	Per shipment	Tariff / AD / CVD	CBP Entry Summary	Specific Chinese products subject to AD/CVD. Penalty：Misclassification → back tax; AD/CVD retroactive.
5	Supply-chain layout and trade-remedy response Evaluate nearshoring/onshoring warehousing and distribution; establish Section 301/AD/CVD monitoring and petition mechanism.	Supply chain / trade policy	Ongoing	Compliance cost	Warehouse / distribution network design	Watch USTR exemption list updates. Penalty：Ignoring trade remedies → cost surge.
6	Exit: dissolution / cancellation (Secretary of State) After shareholder/board resolution, clear federal and state taxes and settle litigation, then process Dissolution/cancellation with the Delaware Secretary of State; note state-law requirements on liquidating distributions and creditor notice.	Corporate secretary / directors	3–6 months	State fee and legal fee	Delaware Division of Corporations cancellation	Delaware has specific rules on liquidating distributions. Penalty：Uncleared tax / unsettled litigation → invalid cancellation and director liability.

✅ Self-check list

⚠ Common pitfalls

Section 301 / AD / CVD cost surge影响：Profit eaten by tariffs规避：Measure in advance and plan genuine third-country value-add.

Entity List / export control影响：Business interruption规避：Screen before transactions and apply for BIS license.

Third-country circumvention investigation影响：Retroactive duties and penalty规避：Ensure genuine process and local value-add evidence.

Classification / valuation error影响：Back tax and penalty规避：Professional customs filing and periodic HTS review.

Exit without clearing state tax影响：Invalid cancellation, director liability规避：Clear Delaware and federal taxes before cancellation.

📅 Ongoing post-incorporation obligations

Ongoing CBP entry filing and valuation compliance
EAR export screening and annual report (if applicable)
Retain post-exit tax records and cancellation filing

🔗 Official portals

U.S. Customs and Border Protection (CBP)Office of the U.S. Trade Representative (USTR)International Trade Administration China Ministry of Commerce China General Administration of Customs

📎 Source：https://www.cbp.gov ; https://ustr.gov ; https://www.mofcom.gov.cn ; https://www.customs.gov.cn

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