首席财务官们如何应对美国的政策变化

CFO Actions inResponse to U.S.Tariffs on China,Mexico andCanada Introduction The U.S. federal government enacted newtariffs impacting commodities and goods fromChina, Mexico and Canada on 4 March 2025.Gartner immediately collected benchmarkingdata from a cross-industry group of 200 NorthAmerican CFOs to assess how finance leadersare navigating these policy changes. Thisresearch highlights the key actions that CFOsare taking to manage risk, drive resilience andposition their organizations for long-termstability in the wake of new tariff regulations. Read on to understand CFOs’ anticipatedactions in six categories: 1.Tariff impact on customers2.Tariff impact on suppliers3.Tariff impact on cost base4.Supply chain actions5.Financial strategy actions6.Tax and duty minimization strategies How Much Tariff Impact Will CFOs Pass Through to Customers? Q: What share of the tariff impact doyou anticipate passing along to yourcustomers? Most CFOs are planning to pass througheither minimal tariff impact or almost alltariff impact, with few organizations in themiddle. Among organizations that areplanning to pass along more than 10% ofthe impact, the average pass-through tocustomers is about 73% of the tariffincrease. How Much Tariff Impact Will CFOs Cost-Share With Suppliers? Q: What share of the tariff impact doyou anticipate being able to cost-share with suppliers? The majority (54%) of respondingCFOs expect minimal (0%-10%) cost-sharing opportunities with suppliers.Only 15% of CFOs expect to cost-share more than half of the tariff impactwith suppliers. How Much Tariff Impact Will CFOs Absorb in Their Cost Base? Q: What share of the tariff impact doyou plan to absorb within your owncost base? Most CFOs do not plan to let tariffsimpact their cost base, with 59%expecting to absorb less than 10% ofthe tariff impact. Of the remaining 41%of surveyed CFOs, the averageexpectation is to absorb 49% of the tariffincrease within their cost base. What Supply Chain Actions Do CFOs Plan to Take? Q: What supply chain-related actionsdo you plan to take in response totariff increase? The most frequently cited priority for CFOsin the supply chain is updating riskassessments and scenario plans with theirsupply chain leaders. Reengineering thesupply chain is also a common theme:48% CFOs are working with supply chainto explore alternative components and rawmaterials, and 41% are reevaluating theirsupply chain network design. What Financial Strategy Actions Do CFOs Plan to Take? Q: What finance strategy actions doyou plan to take in response to tariffincreases? A majority of responding CFOs indicatedthree near-term financial strategypriorities: updating the organization’sfinancial risk assessment, enhancingfinancial forecasting and scenarioplanning, and adjusting pricingstrategies. Cost reduction and transferpricing strategy were also frequentlycited as CFO action items in response tothe new tariff environment. What Tax and Duty Minimization Strategies Are CFOs Exploring? Q: What specific tax and dutyminimization strategies are youexploring in response to tariffincreases? Some CFOs may be overlooking quickwins by not revisiting their strategy for taxand duty compliance, with 45% sayingthey have no immediate plans in thisarea. Among CFOs exploringopportunities, leveraging tariffexemptions/free trade areas, introducingtransparent surcharging, and revisitingHTS classifications are the mostcommon priorities. Take Action with Gartner Support Mona LeungCFO Executive Partner AttendSeize the Shift: BusinessImplications of U.S. ExecutiveOrders for CFOsto assess therisks and opportunities stemmingfrom U.S. Executive Orders. ReadUse Tariff Volatility toCreate CompetitiveAdvantageto determine yourstrategic response to new U.S.tariffs. Connect with a GartnerExecutive Partner– former CFOs from a variety of industrybackgrounds – to workshop yourapproach to tariffs and newgovernment policies.