2020年9月15日，世界贸易组织专家组裁定，美国政府我国价值超过2000亿美元的商品征收的关税违反WTO有关规则规定。“结论和建议“”部分内容如下：

8.1. For the reasons set forth in this Report, the Panel concludes that:

a. the parties have not reached a mutually satisfactory solution within the meaning of Article 12.7 of the DSU, or otherwise relinquished their rights to pursue WTO dispute settlement action on the measures at issue in this dispute;

b. all measures challenged by China fall within the Panel's terms of reference, and it is appropriate for the Panel to make findings and recommendations with respect to the first measure as identified in China's panel request (additional duties of 25% on List 1 products), and the second measure as amended on 9 May 2019 (additional duties of 25% on List 2 products);

c. the challenged measures are prima facie inconsistent with Articles I:1, II:1(a) and II:1(b) of the GATT 1994; and

d. the United States has not met its burden of demonstrating that the measures are provisionally justified under Article XX(a) of the GATT 1994.

8.2. As a consequence, the Panel concludes that the measures at issue are inconsistent with Articles I:1, II:1(a) and II:1(b) of the GATT 1994.

8.3. Under Article 3.8 of the DSU, in cases where there is an infringement of the obligations assumed under a covered agreement, the action is considered prima facie to constitute a case of nullification or impairment. The Panel concludes that, to the extent that the measures at issue are inconsistent with certain provisions of the GATT 1994, they have nullified or impaired benefits accruing to China under that agreement within the meaning of Article XXIII:1(a) of the GATT 1994. 

8.4. Pursuant to Article 19.1 of the DSU, the Panel recommends that the United States bring its measures into conformity with its obligations under the GATT 1994.