Speaker:Jie Enze, Assistant Professor (Zhejiang University)
Moderator:Xie Cong, Assistant Professor (Institute for China's Economic Studies, Liaoning University)
Guest Introduction:Ma Xiangjun, Professor (Institute for China's Economic Studies, Liaoning University)
Time:July 1, 2026 (Wednesday), 15:30–17:00 (Beijing Time)
Venue:Room 401, Administrative Building, Puhe Campus, Liaoning University
Online Access:Tencent Meeting ID: 285-826-836
Language:Chinese/English
Abstract:
This paper examines tariff evasion in response to China’s origin-specific retaliatory tariffs on US imports during the US-China trade war. Using bilateral trade data at the HS 6-digit product level, we document increasing divergences between US-reported exports to China and China-reported imports from the US following the tariff shock, consistent with intensified tariff evasion. We provide novel evidence on a previously underexplored channel of tariff evasion: misreporting the country of origin to exploit differential tariff treatment across origins. This channel requires two enabling conditions: transit plausibility through third-country hubs located along existing US–China maritime routes and pre-trade-war China-third country trade flows that provide statistical cover for relabeled US products. This paper also finds evidence of tariff evasion through quantity underreporting and product misclassification, while price underreporting has no significant effects. Finally, only China’s statutory tariff exclusions substantially attenuate tariff evasion, whereas the market-based tariff exclusions have no significant effect.
Speaker Profile:
Jie Enze is a New Hundred Talents Program Researcher, Assistant Professor, and Doctoral Supervisor at the School of Economics, Zhejiang University. He serves as the Secretary-General of the China Open Economy Research Center at Zhejiang University. He previously worked as a Consultant in the Trade and Integration Unit of the Research Department at the World Bank Headquarters. He received his Ph.D. from the National School of Development at Peking University.
His research interests lie in international economics and development economics. His current research topics include the estimation and application of domestic value added in exports, trade policy and industrial policy, and labor market monopsony. His research has been published in journals such as Management World, China Economic Quarterly, Finance & Trade Economics, Journal of Quantitative & Technological Economics, Journal of Development Economics, and European Journal of Political Economy.
His work has received the Gregory Chow Best Paper Award at the 2025 Annual Conference of the Chinese Economists Society (CES), as well as the Second-Class Award for Basic Theoretical Research in Social Sciences from Zhejiang Province (23rd Session). His research has also been selected as outstanding papers in the China Population Yearbook (2024 and 2025 volumes).
