CBP更正了韩国对等关税申报的HTS税号
CBP 英文原标题： Correction – Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal
此消息发布于 2025年12月9日。之后的 CSMS 消息可能已更改其内容。 查看最新贸易新闻
CBP 宣布了什么？
CBP发布了对CSMS 66987366的更正,该消息涉及韩国产品的对等关税。对于第一栏税率低于15%的产品,申报人必须使用HTS税号9903.02.80,而非9903.02.79,以申报合并后的15%税率。此更正适用于2025年11月14日或之后消费进口或从仓库提取的报单。
Allied 的立场是什么？
当时,这项更正告知我们在为韩国货物申报对等关税计划下的进口报单时应使用哪个HTS税号。后续的CSMS消息,包括与最高法院对IEEPA关税裁决相关的变更,可能已改变此计划的适用方式。若客户在此期间有韩国报单,应要求我们审查具体报单内容。
一般信息，不构成法律意见。
CBP 消息的英文原文说了什么？
This guidance is being issued to provide a correction to a single reference in the Harmonized Tariff Schedule reporting instructions for Reciprocal tariffs applicable to products of South Korea, published on December 3, 2025, in CSMS # 66987366 - Guidance – Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal (https://content.govdelivery.com/bulletins/gd/USDHSCBP-3fe2566?wgt_ref=USDHSCBP_WIDGET_2). The highlighted text below corrects the Harmonized Tariff Schedule number to be reported in this instance from 9903.02.79 to 9903.02.80.
Changes to Reciprocal Tariff
The reciprocal tariff for products of South Korea, entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern time November 14, 2025, is dependent on the Column 1 ad valorem (or ad valorem equivalent) duty rate applicable.
- For a product of South Korea with a Column 1 (General or Special, whichever is applicable) duty rate greater than or equal to 15 percent ad valorem, the additional Reciprocal tariff is zero (0). Use heading 9903.02.79.
• For a product of South Korea with a Column 1 (General or Special, whichever is applicable) duty rate less than 15 percent ad valorem, the combined Column 1 and Reciprocal tariff rate is 15 percent ad valorem. Use heading 9903.02.80.
When submitting an entry summary to declare the 15 percent ad valorem duty on imports that are products of South Korea, file using the appropriate HTSUS listed above followed by the appropriate classification under Chapter 1 to 97, HTSUS. Report the 15 percent ad valorem duty on heading 9903.02.80 and report the entry summary line value and 0 duty on the Chapter 1-97 HTSUS classification.
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 (mailto:traderemedy@cbp.dhs.gov).
Related Message Number(s): 66987366
此消息使用了哪些术语？
每周通过电子邮件接收 CBP 消息
每周一封英文电子邮件，列出新的 CSMS 消息，并附通俗摘要和我们的立场。您可以随时取消订阅。