第 1 篇 Article 1
什么是对外贸易区(FTZ)?关税时代进口商如何利用洛杉矶/长滩/河滨的FTZ
What is a Foreign-Trade Zone? Using the LA, Long Beach and Riverside FTZs in the tariff era
更新于 2026-11-07 Updated 2026-11-07 · AI Space
对外贸易区(Foreign-Trade Zone,FTZ)是经美国FTZ委员会批准、受海关(CBP)监管的特定区域。货物进入FTZ时,在海关意义上视为“尚未进口”,只有离开FTZ进入美国市场时才需缴纳关税。
南加州三个主要FTZ:
- FTZ 202:由洛杉矶港管理,服务范围覆盖洛杉矶、橙县、圣贝纳迪诺及河滨县部分地区,包括内陆帝国Mira Loma的站点。
- FTZ 50:由长滩港管理。
- FTZ 244:由March联合权力机构(March JPA)管理,覆盖河滨县西部大部分地区。
主要好处:
- 关税递延。 关税在货物出区时才缴纳。库存周转越慢,节省的现金流越多。
- 复出口免税。 从FTZ直接出口到第三国的货物不缴纳美国关税。
- 每周汇总报关。 一周的出区货物可合并成一次报关,从而节省报关费和商品处理费(MPF)。
- 区间转移。 货物可在保税状态下在不同FTZ之间调运。
需要注意:
- 2025年以来,受新增关税影响的货物通常必须以“特权外国状态(PF)”入区。在这种状态下,入区时就锁定税率,传统的“倒挂关税”优惠已基本不复存在。
- 2026年2月,美国最高法院裁定IEEPA不授权总统征收关税。此后,替代性关税措施继续沿用PF要求。
- 232条款、301条款等关税仍然有效。
找谁咨询:
- 洛杉矶港FTZ办公室、长滩港或March JPA,咨询“使用驱动站点”(usage-driven site)的申请。洛杉矶港公布的激活费为5,000美元,年费为7,750美元。
- 持牌报关行。
- FTZ运营软件或顾问公司。
本文仅供一般信息参考,不构成法律、税务或海关建议;具体决策请咨询持牌专业人士。
A Foreign-Trade Zone (FTZ) is a CBP-supervised area approved by the U.S. FTZ Board. For customs purposes, goods inside a zone have not yet been imported. Duty is owed only when goods leave the zone for the U.S. market.
The three zones that matter in Southern California
- FTZ 202 is run by the Port of Los Angeles. Its service area covers Los Angeles, Orange, San Bernardino and part of Riverside County, including a newer Inland Empire site in Mira Loma.
- FTZ 50 is run by the Port of Long Beach.
- FTZ 244 is run by the March Joint Powers Authority and covers most of western Riverside County.
What an FTZ still does well
- Duty deferral. You pay duty when goods exit the zone, not when they land. This saves the most for slow-turning inventory.
- Re-export relief. Goods shipped from the zone to another country pay no U.S. duty.
- Weekly entry. One customs entry per week can cut broker fees and the Merchandise Processing Fee (0.3464%, capped per entry).
- Zone-to-zone transfers. Goods can move between zones in-bond without paying duty.
What changed
- Since April 2025, goods subject to the new tariff layers generally must be admitted in Privileged Foreign (PF) status. PF status locks the duty rate at admission, which largely ended the classic "inverted tariff" saving.
- On February 20, 2026, the Supreme Court ruled (Learning Resources v. Trump) that IEEPA does not authorize tariffs. The replacement duties carried the same PF requirement. Trade press reports that the Section 122 duty expired on July 24, 2026 and that new Section 301 duties replaced it.
- Section 232 and existing Section 301 duties remain in force.
Who to call
- The zone grantee. This is the Port of LA FTZ office, the Port of Long Beach or March JPA. Ask about a "usage-driven site." The Port of LA's 2025 fee schedule lists $5,000 to activate and $7,750 per year.
- A licensed customs broker.
- An FTZ software or operations consultant, to run inventory control.
For general information only. This is not legal, tax or customs advice; consult licensed professionals before acting.
资料来源 Sources
- Port of Los Angeles, FTZ 202 Brochure — https://kentico.portoflosangeles.org/getmedia/e630d438-ff05-47ec-bf…
- Port of Los Angeles, FTZ 202 presentation (Aug 28, 2025; fee schedule) — https://kentico.portoflosangeles.org/getmedia/0498064a-4666-44d8-86…
- Port of Los Angeles, Board report on FTZ 202 Riverside Site 20 (Mira Loma) — https://kentico.portoflosangeles.org/getmedia/3645389f-715c-4a33-b5…
- March JPA, Foreign Trade Zones — https://marchjpa.com/foreign-trade-zones/
- U.S. FTZ Board OFIS zone listings — https://ofis.trade.gov/
- Logistics Viewpoints, "Foreign Trade Zones in Today's Trade Policy Environment" (Dec 11, 2025) — https://logisticsviewpoints.com/2025/12/11/foreign-trade-zones-in-t…
- Miller & Co., Reciprocal Tariffs & FTZ update (Apr 2025) — https://millerco.com/sites/default/files/2025-04/Reciprocal-Tariffs…
- Miller & Co., IEEPA ruling, Section 122 & FTZ entry strategy (Feb 23, 2026) — https://millerco.com/sites/default/files/2026-02/IEEPA%20Tariffs%20…
- Thomson Reuters, "Supreme Court rejects IEEPA as a tariff statute" (Feb 20, 2026) — https://www.thomsonreuters.com/en-us/help/onesource-global-trade/re…
- Border Buddy, "Section 122 Is Out. Section 301 Is In" (secondary; confirm against USTR/CBP before publishing) — https://borderbuddy.com/trade-tariff-news/section-122-is-out-sectio…
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