The list of 25% additional tariffs on US goods covers 106 items with a trade value of $50bn, China’s ministry of commerce and finance has said.

Steel and aluminium exports to the US from China have a trade value of $50bn.

Tariffs would be on goods specifically imported from the US, and include soybeans, planes, cars, whiskey and chemicals.

China has said when the tariffs apply will depend on the date the US duties are put into effect.

A number of countries have said they would retaliate if the US went ahead with its 25% tax on steel imports and 10% on aluminium.

European leaders believe they should be exempt from the tariffs and have threatened retaliation if the plan goes ahead.

South Korea and the US reached a trade agreement last month, which is likely to see the Asian country exempt from the steel tariffs.

Canada and Mexico have also been exempted from the tariffs.

Trump insisted all countries would have a chance to negotiation possible exemptions.

The OECD said the rise in protectionism and emerging trade wars could harm the global economy.