Cargo Systems Messaging Service
CSMS # 64235342 - Updated Guidance – Additional Duties on Imports from China and Hong Kong
The purpose of this message is to provide the trade community with updated guidance for the additional duties for imports that are the products of China, pursuant to the Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China Executive Order issued on February 1, 2025.
UPDATE:
CBP will reject entry summaries that are not in compliance with the requirements of the Executive Order identified above, including but not limited to, entry summaries filed without the required additional duties. If an entry summary is rejected, CBP will require a resubmission within two business days of the rejection, per existing policy. If the rejected entry summary is not resubmitted timely with payment, the importer of record may be subject to liquidated damages.
For entry summary lines that include multiple HTS numbers, CBP requires that the duty be appropriately associated to the correct HTS. For example, if the entry is subject to 9903.01.20, then the 10% percent duty must be associated to 9903.01.20 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 HTS within the entry summary line. Further, duties across several required HTS numbers on a given entry summary line must not be combined and cannot be reported on only one HTS within the entry summary line.
CBP expects full compliance from the trade community for accurate reporting and payment of the additional duties. CBP will take enforcement action on patterns of non-compliance.
CSMS # 63988468 identified the applicable HTS numbers associated to the additional duties:
9903.01.20: All imports of articles that are products of China and Hong Kong, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, and other than products for personal use included in accompanied baggage of persons arriving in the United States - an additional ad valorem rate of duty of 10%.
CSMS# 64018403 updated the reporting sequencing that includes 9903.01.20:
HTS SEQUENCE:
1. Chapter 98 (if applicable)
2. Chapter 99 number(s) for additional duties (if applicable)
3. For trade remedies,
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- first report the Chapter 99 HTS for Section 301,
- followed by the Chapter 99 HTS for IEEPA (i.e., products of China and Hong Kong),
- followed by the Chapter 99 HTS for Section 232 or 201 duties (if applicable),
- followed by the Chapter 99 HTS 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 HTS classification for the commodity being imported, except if Chapter 98 reporting provisions require the entered value to be reported differently.
Questions from the trade community regarding this message should be referred to the Office of Trade, Trade Policy and Programs, Commercial Operations Revenue and Entry Division at OTENTRYSUMMARY@cbp.dhs.gov or Office of Field Operations, Cargo and Conveyance Security, Trade Operations Division at OFO-TradeOperations@cbp.dhs.gov. Question from the trade community regarding an entry summary filing issue should be referred to their Client Representative. If you need contact information for your Client Representative, please email: gmb.clientrepoutreach@cbp.dhs.gov.
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