China has declared it will enact "countermeasures" should US President Donald Trump follow through on his threat to impose new tariffs. This warning comes in response to reports suggesting Beijing has supplied or intends to supply weapons to Iran.

Trump, who is slated to visit Beijing next month for discussions with President Xi Jinping, stated on Sunday that he would impose a 50 per cent tariff on Chinese goods if China provided military assistance to Tehran. His remarks followed a CNN report citing three individuals familiar with the assessments, indicating that US intelligence suggests China is preparing to deliver new air defence systems to Iran within the coming weeks.

Over the weekend, The New York Times quoted US officials who stated that US intelligence indicated Beijing might have already dispatched a shipment of shoulder-fired missiles. Chinese foreign ministry spokesman Guo Jiakun addressed these reports during a news conference on Tuesday, calling them "completely fabricated".

"If the US insists on using this as an excuse to impose additional tariffs on China, China will definitely take resolute countermeasures," Guo stated.

China serves as a key economic partner for Iran, purchasing the majority of the Middle Eastern nation's oil. However, the two countries do not have a formal military pact, and many analysts view Beijing's engagement with Tehran as primarily transactional.

China also maintains strong economic ties with Gulf countries and has previously criticised Iran's actions against them during the ongoing conflict.