申报 500 美元实值 12.3 万：CBP 诺福克港查扣瞒报中国橱柜
7 月 1 日，美国海关与边境保护局（CBP）发布通报：在诺福克港查扣一个来自中国的集装箱。该柜舱单申报为"10 个橱柜及 691 件杂货”，申报货值仅 500 美元。经开箱查验，所谓“杂货”并不存在，实际装载 781 箱厨房橱柜，海关估价高达 123,554 美元。
鉴于中国产木制橱柜属于反倾销与反补贴（双反）税商品，CBP 认定此举并非申报失误，而是故意逃税。依据相关法律，该票货物被直接没收，而非简单的补税或罚款。
官方通报中英对照
Norfolk CBP Officers Seize Shipment of Clandestinely Imported Kitchen Cabinets
诺福克 CBP 关员查扣一批秘密进口的厨房橱柜
NORFOLK, Va. – U.S. Customs and Border Protection officers seized over $120,000 in unmanifested kitchen cabinets in Norfolk on June 23 that were clandestinely imported from China.
弗吉尼亚州诺福克讯——6 月 23 日，美国海关与边境保护局（CBP）关员在诺福克查扣了一批未如实列入舱单、从中国秘密进口的厨房橱柜，货值超过 12 万美元。
CBP officers initially inspected the shipping container on May 18. The contents were manifested as 10 kitchen cabinets, with a declared value of $500, and 691 other items such as metal ornaments, home decorations, storage boxes, and decorative panels. Officers discovered that none of those other declared items were in the container. Instead, officers found 781 cartons of kitchen cabinets.
CBP 关员于 5 月 18 日首次查验该集装箱。舱单申报内容为 10 个厨房橱柜（申报货值 500 美元）及 691 件其他货物（含金属饰品、家居装饰等）。经查，申报的“其他货物”一件不在箱内，实际装有 781 箱厨房橱柜。
CBP officers detained the mismanifested shipment, which was destined to an address in Los Angeles, and consulted trade experts at CBP's Consumer Products and Mass Merchandising Center of Excellence and Expertise.
CBP 关员扣留了这票目的地为洛杉矶的舱单不实货物，并咨询了 CBP“消费品与大众商品卓越专业中心”的贸易专家。
CBP's trade experts determined that the cabinets were subject to anti-dumping and countervailing duty laws, which provide for fair competition for U.S. manufacturers on dumped and subsidized imported goods.
CBP 贸易专家认定，这批橱柜适用反倾销与反补贴税（AD/CVD）法律，旨在保障美国制造商免受倾销及受补贴进口商品的不公平竞争。
CBP officers determined that the kitchen cabinets were clandestinely imported merchandise that were deliberately mismanifested and undervalued to intentionally evade customs officials and duties. Officers seized the kitchen cabinets under 19 USC 1595a(c)(1)(A). CBP's trade experts appraised the cabinets at $123,554.
CBP 关员认定，该批橱柜属秘密进口货物，存在故意虚报舱单和低报货值行为，意图逃避海关监管及关税。关员依据《美国法典》第 19 编第 1595a(c)(1)(A) 条实施没收。专家估价为 123,554 美元。
"Customs and Border Protection's trade enforcement mission is designed to help level the playing field for United States-based businesses against bad actors who attempt to gain advantage by deliberately underpricing their products shipped to the U.S. or who grossly undervalue the cost of those shipments to evade paying a fair duty," said CBP Area Port Director Keri Brady.
诺福克 - 纽波特纽斯港区主任 Keri Brady 表示："CBP 的贸易执法使命是为美国本土企业营造公平竞争环境，打击那些故意压低输美产品价格或严重低报货值以逃避应缴关税的不良行为人。”
Additionally, CBP officers seized 5,184 upholstered folding chairs in early June after the Consumer Product Safety Commission determined that the chairs violated the Flammable Fabrics Act. The chairs, appraised at about $35,000, were shipped from China to Los Angeles. This follows a similar seizure of 2,600 chairs in April for the same violation.
此外，因违反《易燃织物法》，CBP 于 6 月上旬查扣了 5,184 张源自中国、发往洛杉矶的软包折叠椅（估价约 3.5 万美元）。此前今年 4 月，CBP 曾因同样原因查扣过 2,600 张同类椅子。
案件三大关键警示
查验周期长，滞港成本高昂
从 5 月 18 日开箱到 6 月 23 日正式查扣，历时逾一个月。期间货物滞留码头，产生的滞箱费与滞港费按美东港口费率计算可能已超万美元，加之货物最终被没收，损失巨大。
双反税率高，瞒报风险极大
自 2020 年起，中国产木制橱柜面临高额双反税，部分税率超 200%。正常缴税成本可能高于货值，促使部分商家铤而走险。但一旦被发现，将直接适用没收程序，无补缴免责选项。
典型混报手法，货代需担责
“少量真品名 + 大量杂项”是典型的混报手法，意在降低警觉。对于货运代理（NVOCC），AMS/ISF 数据若由己方发送，CBP 追溯首选发单主体。承接家具、橱柜类整柜时，若发现品名与货值严重不符，切勿仅作传声筒，需警惕连带法律责任。