美国海关互惠关税指导意见（2025年4月5日生效）

目的说明

本通知旨在就2025年4月2日发布的行政命令《通过互惠关税规范进口以纠正导致美国货物贸易长期大额逆差的贸易行为》所规定的额外关税提供指导。本指导适用于2025年4月5日生效的措施。CBP将另行发布2025年4月9日生效措施的指导意见。

主要指导内容

第99章次要分类要求

• 自2025年4月5日起，申报人必须至少报告一个与互惠关税相关的《美国协调关税表》(HTSUS)第99章次要分类
• 所有进口商品必须申报适用互惠关税的HTSUS分类，或申报适用豁免的HTSUS分类

额外关税税率适用

• 除特定豁免商品外，所有于2025年4月5日东部夏令时间凌晨12:01后进口消费或从保税仓库提取消费的商品适用：
• HTSUS 9903.01.25：额外10%从价税
• 互惠关税是对现有关税、税费等其他收费的补充

豁免情况

1. 国家豁免

• 9903.01.26：加拿大产品

• 包括根据美墨加协定免税的产品
• 包括第98章第XXIII分章和第99章第XXII分章规定的待遇

• 9903.01.27：墨西哥产品

• 包括根据美墨加协定免税的产品
• 包括第98章第XXIII分章和第99章第XXII分章规定的待遇

• 9903.01.28：在途货物

• 条件：2025年4月5日前已装船并处于最终运输模式
• 豁免期限：2025年4月5日至2025年5月27日

• 9903.01.29：第2栏税率国家产品

• 目前包括：白俄罗斯、古巴、朝鲜和俄罗斯

2. 特殊商品豁免

• 9903.01.30：人道主义援助物资

• 包括食品、衣物、药品等

• 9903.01.31：信息材料

• 包括出版物、影片、海报、唱片、照片等
• 包括微缩胶片、磁带、CD、艺术品、新闻稿等

• 9903.01.32：附件II中列明的特定商品

• 9903.01.33：特定钢铁和铝制品

• 包括钢铁及其衍生品
• 包括铝及其衍生品
• 包括客运车辆及其零部件
• 包括轻型卡车及其零部件

• 9903.01.34：含美国原产成分商品

• 适用于美国原产成分占比≥20%的商品
• 仅对非美国成分部分征收互惠关税

第98章规定

• 除9802.00.80、9802.00.40/.50/.60外，正确申报第98章的商品可免除额外关税
• 特定子目下的维修、改装等费用仍需缴纳额外关税

外贸区规定

• 生效时间：2025年4月9日起
• 除50 U.S.C. 1702(b)涵盖的商品外，必须以"特权外国身份"进入
• 最终进口时按照入区时适用的HTSUS税率征税

退税规定

• 互惠关税相关的额外关税可以申请退税

最低限额(De Minimis)规定

• 除2025年4月2日行政命令另有规定外，19 U.S.C. 1321(a)(2)(C)规定的行政豁免（即最低限额豁免）继续适用
• 适用于9903.01.25项下且符合豁免条件的商品
• 包括通过国际邮政网络发送到美国的符合条件商品

申报要求

一般申报规则

• 对于包含多个HTSUS编码的报关单明细行：
• 关税必须与正确的HTSUS对应
• 10%的关税必须与9903.01.25关联
• 不同HTSUS的关税不得合并报告
• 同一报关单明细行中的多个HTSUS关税不得合并

含美国成分商品的特殊申报（9903.01.34）

必须分两行申报以准确计算适用税率：

第一行（美国成分）：

• 报告第1-97章HTSUS（两行相同）
• 报告原产国（两行相同）
• 报告HTSUS 9903.01.34
• 申报总值减去非美国成分的价值
• 报告产品总数量
• 报告所有适用关税

第二行（非美国成分）：

• 报告与第一行相同的第1-97章HTSUS
• 报告与第一行相同的原产国
• 报告HTSUS 9903.10.25
• 申报非美国成分的价值
• 数量填零
• 报告所有适用关税

HTSUS申报顺序

多个HTSUS编码的申报顺序必须如下：

1. 第98章（如适用）
2. 第99章额外关税编码（如适用）
3. 贸易救济措施按以下顺序：
• 301条款
• 芬太尼IEEPA
• 互惠IEEPA
• 232或201条款关税
• 232或201条款配额
4. 第99章替代关税或其他用途编码
5. 其他配额的第99章编码
6. 第1-97章商品关税

     商品申报价值应报告在第1-97章HTSUS下，除非第98章另有规定。

  

其他重要信息

• CBP将通过CSMS消息发布额外指导
• 进口商可就关税分类、原产地等问题向CBP申请约束性裁定
• 详细信息可访问：https://www.cbp.gov/document/publications/us-customs-and-border-protection-rulings-program
• 如遇申报错误，请联系CBP客户代表或ACE服务台
• 相关问题可发邮件至：traderemedy@cbp.dhs.gov

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CSMS # 64649265 - GUIDANCE – Reciprocal Tariffs, April 5, 2025 Effective Date

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The purpose of this message is to provide guidance on the additional duties due on imported merchandise which were imposed by Executive Order, “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices that Contribute to Large and Persistent Annual United States Goods Trade Deficits,” issued on April 2, 2025. This guidance applies to the actions that are effective on April 5, 2025.  CBP will issue separate guidance for the actions that are effective on April 9, 2025. 

GUIDANCE
CHAPTER 99 SECONDARY CLASSIFICATION REQUIRED
With the implementation of the above Executive Order, effective April 5, 2025, filers must report at least one Harmonized Tariff Schedule of the United States (HTSUS) Chapter 99 secondary classification related to the reciprocal tariffs.  All imported merchandise must be reported with either the HTSUS classification under which the reciprocal tariff applies or one of the HTSUS classifications pursuant to which the merchandise is excepted from the reciprocal tariff.

APPLICATION OF ADDITIONAL DUTY RATES
All imported goods, other than those that fall within the identified exceptions, entered for consumption, or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern daylight time (EDT) on April 5, 2025, are subject to the following Harmonized Tariff Schedule of the United States (HTSUS) secondary classification and duty rate:
9903.01.25:   Additional ad valorem duty rate of 10%

The additional rates of duty established by reciprocal tariffs are in addition to any other duties, taxes, fees, exactions and charges that apply to imported articles.

EXCEPTIONS
Until further notice, for all imported merchandise that is entered for consumption, or withdrawn from warehouse for consumption on or after 12:01 a.m. EDT on April 5, 2025, and for which an HTSUS classification is required to be declared, if the secondary classification under heading 9903.01.25 is not declared, then one of the following HTSUS secondary classifications must be declared, to specify the particular exception pursuant to which the reciprocal tariff in heading 9903.01.25 does not apply to the imported articles that are excluded from the additional ad valorem duties:

9903.01.26:   Articles the product of Canada, including those products of Canada entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS.  Articles properly classified in 9903.01.10 through 9903.01.15 should declare a secondary classification under 9903.01.26 in order to be excepted from the reciprocal tariff.

9903.01.27:   Articles the product of Mexico, including those products of Mexico entered free of duty as under the United States-Mexico-Canada Agreement, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTSUS.  Articles properly classified in 9903.01.01 through 9903.01.05 should declare a secondary classification under 9903.01.27 in order to be excepted from the reciprocal tariff.

9903.01.28:   Articles the product of any country that were (1) loaded onto a vessel at the port of loading and in transit on the final mode of transport prior to entry into the United States before 12:01 a.m. EDT on April 5, 2025, AND (2) are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. EDT on April 5, 2025.

To prevent importers from abusing the exception for goods that were in transit before April 5, 2025 when it is no longer realistic due to the passage of time, CBP will permit heading 9903.01.28 to be declared only for goods that are entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. EDT on April 5, 2025, and before 12:01 a.m. EDT on May 27, 2025.

9903.01.29:   Articles the product of any Column 2 rate country identified in general note 3(b); currently limited to Belarus, Cuba, North Korea and Russia.

9903.01.30:   Articles that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering.

9903.01.31:   Articles that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds.

9903.01.32:   Articles of any country, classified in the subheadings enumerated in the subdivision (v)(iii) of U.S. note 2, identified in Annex II.  The only merchandise that is eligible for this exception is that which is listed in Annex II. 

9903.01.33:   Articles of iron or steel, derivative articles of iron or steel, articles of aluminum, derivative articles of aluminum, passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks and parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks, of any country, subject to Section 232. actions.

9903.01.34:   For articles in which at least 20% of the value of article is U.S. originating, the U.S. content will not be subject to the reciprocal tariff. The reciprocal tariff will be assessed on the non-U.S. content. (See below for reporting instructions.)

CHAPTER 98
The additional duties imposed by the headings above shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of HTSUS pursuant to applicable U.S. Customs and Border Protection (CBP) regulations, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed, as described in the applicable subheading. For heading 9802.00.80, the additional duties apply to the value of the article assembled abroad, less the cost or value of such products of the United States, as described.

FOREIGN TRADE ZONE
Subject articles, excluding those encompassed by 50 U.S.C. 1702(b), except those that are eligible for admission to a foreign trade zone under "domestic status" as defined in 19 CFR 146.43, and are admitted into a United States foreign trade zone on or after 12:01 a.m. EDT on April 9, 2025, must be admitted as "privileged foreign status" as defined in 19 CFR 146.41. Such articles will be subject, upon entry for consumption, to the duties imposed by this order and the rates of duty related to the classification under the applicable HTSUS subheading in effect at the time of admission into the United States foreign trade zone.

DRAWBACK
Drawback is available with respect to the additional duties imposed pursuant to the Executive Order.

DE MINIMIS
Until further notice, except as otherwise provided in the April 2, 2025 Executive Order, “Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China as Applied to Low-Value Imports”, the administrative exemption from duty and certain taxes at 19 U.S.C. 1321(a)(2)(C), known as the de minimis exemption, continues to be available for articles covered by headings 9903.01.25 and that are otherwise eligible for the exemption, including eligible articles sent to the United States through the international postal network.

REPORTING
For entry summary lines that include multiple HTSUS numbers, CBP requires that the duty be appropriately associated to the correct HTSUS. For example, if the entry is subject to 9903.01.25, then the 10% percent duty must be associated to 9903.01.25 within the entry summary line when transmitting to ACE and when a printed 7501 is produced. The 10% duty must not be combined with the duty reported on a different HTSUS within the entry summary line. Further, duties across several required HTSUS numbers on a given entry summary line must not be combined and cannot be reported on only one HTSUS within the entry summary line.

For articles that have a U.S. content of at least 20 percent and are subject to 9903.01.34, the article must be broken up onto two entry summary lines to accurately report and pay the applicable rate of duty.  The reciprocal tariff additional duty is to be reported based on the non-U.S. content.   

The first line will include the U.S. content while the second line will include the non-U.S. content. Each line should be reported in accordance with the below instructions.

In the first line, for U.S. content, report:

• Ch 1-97 HTSUS, this same HTSUS must be reported on both lines.
• Country of origin, same must be reported on both lines. 
• HTSUS 9903.01.34.
• Total entered value of the article less the value of the non-U.S. content.
• Total quantity of the product. 
• All applicable duties.

In the second line, for non-U.S. content, report:

• Same Ch. 1-97 HTSUS reported on the first line.
• Same country of origin reported on the first line. 
• HTSUS 9903.10.25.
• Total entered value of non-U.S. content of the article.
• Zero for quantity for the product.
• All applicable duties.

HTSUS SEQUENCE
For entry summary lines including multiple HTSUS numbers, the following sequence must be followed.

1. Chapter 98 (if applicable)

2. Chapter 99 number(s) for additional duties (if applicable)

3. For trade remedies,

• first report the Chapter 99 for Section 301,
• followed by the Chapter 99 for IEEPA Fentanyl,
• followed by the Chapter 99 for IEEPA Reciprocal,
• followed by the Chapter 99 for Section 232 or 201 duties (if applicable),
• followed by the Chapter 99 for Section 201 or 232 quota (if applicable)

4. Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., MTB or other provisions)

5. Chapter 99 number for other quota (not covered by #3) (if applicable)

6. Chapter 1 to 97 Commodity Tariff

The entered value of the commodity being imported on the entry summary line should be reported on the Chapter 1-97 HTSUS classification for the commodity being imported, except if Chapter 98 reporting provisions require the entered value to be reported differently.

CBP will provide additional guidance to the trade community through CSMS messages as appropriate.

Any person or business that plans to import a particular product into the United States may request a binding ruling from CBP with respect to tariff classification, origin, preferential tariff treatment under free trade agreements (FTAs), valuation, and other subject matters, as identified by CBP’s rulings program.  Further guidance is available at https://www.cbp.gov/document/publications/us-customs-and-border-protection-rulings-program.

If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.

Questions regarding this message should be directed to Trade Remedy at traderemedy@cbp.dhs.gov.