President-elect Donald Trump vowed to whiplash companies that offshore jobs then try to sell goods back into the U.S. with a 35 percent imports tax, in a series of Sunday-morning Twitter posts.

Just hours after using Twitter to complain about the most recent “Saturday Night Live” skit mocking him for his tweeting habits, Mr. Trump turned his account to more serious matters of American business.

He promised to “substantially reduce” regulations and taxes on American corporations, but those companies that have a U.S. presence but build factories or plants elsewhere and then try to sell back here will be punished for that decision.

“There will be a tax on our soon to be strong border of 35 percent for these companies wanting to sell their product, cars, A.C. units etc., back across the border,” he tweeted.

He said companies can move within the U.S. with no penalty, but said woe to those who move outside.

“Please be forewarned prior to making a very expensive mistake!” he said.

Last week Mr. Trump and Vice President-elect Mike Pence, the governor of Indiana, helped negotiate a deal to keep air conditioner manufacturer Carrier in Indiana, preserving what the company said was 1,100 of the 1,400 jobs it had planned to cut. Carrier had been poised to move its plant to Mexico.

Democrats blasted the deal, saying it involved promises of millions of dollars in tax incentives to keep Carrier local — which Mr. Trump’s critics said amounts to corporate welfare.

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