CBP обновляет перечень товаров из Канады по разделу 338, добавляет и исключает коды HTS
Заголовок CBP (на английском): Modifying Section 338 Additional Duties on Certain Goods of Canada
Что объявила CBP?
CBP объявила об изменениях дополнительных пошлин по разделу 338 на товары из Канады в соответствии с президентскими прокламациями №11064 и №11065 от 8 сентября 2026 года. Изменения добавляют 122 классификации HTSUS в товарные позиции 9903.03.12 и 9903.03.14 и исключают несколько других, включая отдельные коды, относящиеся к алкогольным напиткам и автотранспортным средствам. CBP применяет эти изменения к товарам, ввезенным для потребления или вывезенным со склада, начиная с 00:01 по восточному времени 15 сентября 2026 года. В сообщении также подтверждается право на возврат пошлин (drawback) и порядок применения главы 98 и зон внешней торговли к этим пошлинам.
Какова позиция Allied?
Мы применяем обновленный перечень HTS по разделу 338 к декларациям на товары канадского происхождения, поданным начиная с 15 сентября 2026 года. Клиентам, импортирующим товары, недавно добавленные в товарные позиции 9903.03.12 или 9903.03.14 либо исключенные из них, следует обратиться к нам для проверки классификации и подтверждения применимости дополнительной пошлины. Мы также можем помочь с оформлением заявок на возврат пошлин (drawback), если они применимы. Клиентам не нужно предпринимать отдельных действий, если только мы не запросим обновленную информацию о продукции или классификации.
Общая информация, а не юридическая консультация.
Что говорится в сообщении CBP (оригинальный текст на английском)?
The purpose of this message is to provide guidance on the modifications to the Section 338 Canada duties pursuant to the Presidential Proclamations on Modifying the Scope of Products of Canada Subject to the Additional Duties Imposed to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Alcoholic Beverages and Motor Vehicles issued on September 8, 2026.
BACKGROUND
On August 18, 2026, the President issued Proclamation 11056 “Temporary Suspension of Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States With Respect to Alcoholic Beverages, Dairy, and Motor Vehicles" to remove the suspension and impose additional duties of 50 percent on certain imported products of Canada, pursuant to the July 20, 2026, Presidential Proclamations 11046, 11047, and 11048 effective 12:01 a.m. eastern time on August 22, 2026. See 91 FR 54789 (https://www.federalregister.gov/documents/2026/08/24/2026-17294/temporary-suspension-of-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of), 91 FR 46639 (https://www.federalregister.gov/documents/2026/07/23/2026-14991/imposing-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of-the-united), 91 FR 46653 (https://www.federalregister.gov/documents/2026/07/23/2026-14992/imposing-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of-the-united), and 91 FR 46663 (https://www.federalregister.gov/documents/2026/07/23/2026-14997/imposing-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of-the-united).
On September 8, 2026, the President issued Proclamations to modify the list of products of Canada subject to the additional ad valorem duties under Section 338 pursuant to Proclamations 11046 and 11048. See “Alcoholic Beverages; Modification of Scope of Canadian Products Subject to Additional Duties Imposed To Offset Canadian Discrimination Against U.S. Commerce (Proc. 11064) (https://www.federalregister.gov/public-inspection/2026-18838/alcoholic-beverages-modification-of-scope-of-canadian-products-subject-to-additional-duties-imposed)” and “Motor Vehicles; Modification of Scope of Canadian Products Subject to Additional Duties Imposed To Offset Canadian Discrimination Against U.S. Commerce (Proc. 11065) (https://www.federalregister.gov/public-inspection/2026-18839/motor-vehicles-modification-of-scope-of-canadian-products-subject-to-additional-duties-imposed-to)”.
These changes shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on September 15, 2026.
GUIDANCE
This guidance provides instructions for importers, brokers, and filers on filing entries to U.S. Customs and Border Protection (CBP) on certain imports from Canada entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on September 15, 2026, as provided in the Harmonized Tariff Schedule of the United States (HTSUS) under headings 9903.03.12 and 9903.03.14.
The attached list provides the complete list of HTSUS classifications subject to Section 338 duties as of September 15, 2026, including 122 additional HTSUS classifications now subject to HTSUS 9903.03.12 or HTSUS 9903.03.14 (in bold on the attached list). There are no changes to the HTSUS classifications subject to HTSUS 9903.03.13.
The following HTSUS classifications corresponding to HTSUS 9903.03.12 and 9903.03.14 are no longer subject to Section 338 duties:
9903.03.12:
2208.30.60 2208.70.00
9903.03.14:
2501.00.00
2523.29.00
2940.00.60
4803.00.40
4818.90.00
7801.10.00
8537.10.91
9507.10.00
The following HTSUS classifications were effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on August 22, 2026:
9903.03.12: Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51
50% additional ad valorem rate of duty
9903.03.13: Articles the product of Canada as provided in subdivision (b)(2) of U.S. note 51
9903.03.14: Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51
9903.03.15: Articles of aluminum, of steel or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; medium- and heavy duty vehicles; parts of medium- and heavy duty vehicles; wood products; semiconductor articles; and patented pharmaceutical articles, as provided in subdivision (c) of U.S. note 51
0% additional ad valorem rate of duty
As of September 15, 2026, only goods subject to HTSUS 9903.03.13 are eligible to
claim HTSUS 9903.03.15.
9903.03.16: Articles of civil aircraft (all aircraft other than military aircraft and unmanned aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components the product of Canada, as provided for in subdivision (d) of U.S. note 51
Products that are provided for in headings 9903.03.12–9903.03.16 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products, as well as to the additional ad valorem rate of duty imposed by this heading.
Chapter 98
The additional duty imposed by headings 9903.03.12 to 9903.03.14 shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under subchapter XXIII of chapter 98 of the tariff schedule, subheadings 9802.00.40, 9802.00.50 and 9802.00.60, and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duty applies to the value of repairs, alterations or processing performed, as described in the applicable subheading. For heading 9802.00.80, the additional duty applies 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 Any product subject to the duties imposed in these Proclamations that is subject to the additional duty imposed by this action, and that is admitted into a U.S. foreign trade zone, except any product that is eligible for admission under “domestic status” as defined in 19 C.F.R. 146.43, only may be admitted as “privileged foreign status,” as defined in 19 C.F.R. 146.41, and will be subject upon entry for consumption to any ad valorem rate of duty related to the classification under the applicable HTSUS subheading.
Drawback
The additional duties imposed by headings 9903.03.12 to 9903.03.14 are eligible for drawback.
For questions regarding Section 338 entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov (mailto:TradeRemedy@cbp.dhs.gov).
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Related Message Number(s): 69606660
- Section 338 Canada Modified HTS LIST eff 091526 (003) Final.docx
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