CBP说明如何拆分USMCA中重型卡车的第232条关税
CBP 英文原标题： GUIDANCE: Applying Section 232 Import Duties on USMCA-Qualifying Medium-and Heavy-Duty Vehicles (MHDVs)
此消息发布于 2026年5月6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发布指引,说明根据第10984号公告,25%的第232条关税仅适用于经商务部核准、符合USMCA资格的中重型车辆中的非美国成分部分。该规定适用于2025年11月1日或之后申报的进口报单。CBP要求进口商在一行以HTSUS 9903.74.03申报非美国成分,税率25%,并在另一行以HTSUS 9903.74.06申报美国成分,税率0%,两行须使用相同的HTSUS编号及原产国。
Allied 的立场是什么？
当时,我们按照CBP所述的两行申报方式,为经核准的USMCA中重型车辆报单申报,将非美国与美国成分价值分别列于HTSUS 9903.74.03及9903.74.06。后续的CSMS消息可能已变更这些规定或第232条计划本身。若客户有此计划下待处理或过去的中重型车辆(MHDV)报单,应请Allied审查目前的申报要求。
一般信息，不构成法律意见。
CBP 消息的英文原文说了什么？
The purpose of this message is to provide guidance on applying the 25 percent Section 232 duties imposed by Proclamation 10984 exclusively to the value of the non-U.S. content for approved imports of MHDVs qualifying for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA).
BACKGROUND
On October 17, 2025, Presidential Proclamation 10984 authorized the Secretary of Commerce to approve imports of MHDVs qualifying for preferential tariff treatment under USMCA to be eligible to apply the ad valorem tariff of 25 percent exclusively to the value of the non-U.S. content of the MHDV. See 90 FR 48451 (https://www.federalregister.gov/documents/2025/10/22/2025-19639/adjusting-imports-of-medium--and-heavy-duty-vehicles-medium--and-heavy-duty-vehicle-parts-and-buses).
On February 2, 2026, the Commerce Department issued “Procedures for Submissions by Importers of Medium- and Heavy-Duty Vehicles Qualifying for Preferential Tariff Treatment Under the USMCA To Determine U.S. Content”. See 91 FR 4504 (https://www.federalregister.gov/documents/2026/02/02/2026-02049/procedures-for-submissions-by-importers-of-medium--and-heavy-duty-vehicles-qualifying-for).
ENTRY FILING INSTRUCTIONS
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) of MHDVs that have received approval from the Secretary of Commerce to apply the Section 232 tariff imposed by Proclamation 10984 exclusively to the value of the non-U.S. content, as provided for in heading 9903.74.03 of the Harmonized Tariff Schedule of the United States (HTSUS). See 90 FR 48451 (https://www.federalregister.gov/documents/2025/10/22/2025-19639/adjusting-imports-of-medium--and-heavy-duty-vehicles-medium--and-heavy-duty-vehicle-parts-and-buses).
The 25 percent tariff will apply exclusively to the value of the non-U.S. content with respect to certain USMCA-qualifying vehicles that were entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on November 1, 2025.
9903.74.03: Applies to the non-U.S. content of MHDVs for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA), upon approval from the Secretary of Commerce to apply the 25% ad valorem rate of duty exclusively to the value of the non-U.S. content of the MHDV.
25% additional ad valorem rate of duty
9903.74.06: Applies to the U.S. content of MHDVs that received approval from the Secretary of Commerce as noted under HTSUS 9903.74.03.
0% additional ad valorem rate of duty
Reporting Instructions for Applying the Special Tariff Treatment Approved by the Commerce Department
Importers that receive approval from the Secretary of Commerce should follow the instructions below on how to apply the 25 percent ad valorem duty exclusively to the value of the non-U.S. content.
The non-U.S. content and the U.S. content value of the MHDV must be reported on two lines.
The first line will represent the value of the non-U.S. content while the second line will represent the value of the U.S. content. Each line should be reported in accordance with the instructions below.
Non-U.S. content, first line:
• Report the total quantity of the imported goods
• Report the value of the non-U.S. content approved by the Commerce Department for entered value
• Report the Section 232 duties based on the value of the non-U.S. content with HTSUS 9903.74.03.
• Report Special Program Indicator (SPI) code “S”
• Report Ch. 1-97 HTSUS, same HTSUS must be reported on both lines.
• Report country of origin, same country of origin must be reported on both lines.
• Report all other applicable duties, such as antidumping and countervailing duties
U.S. content, second line:
• Report 0 for quantity.
• Report the entered value of the U.S. content by subtracting the value of the non-U.S. content from the entered value of the article.
• Report the 0 duties based on the value of U.S. content with HTSUS 9903.74.06.
• Report the same Ch. 1-97 HTSUS reported on the first line.
• Report the same country of origin reported on the first line.
Report all other applicable duties, such as antidumping and countervailing duties.
Questions from the importing community concerning ACE entry rejections involving automobile filings should be referred to their CBP Client Representative.
For questions regarding our trade Remedy programs, please visit our cbp.gov webpage at https://www.cbp.gov/trade/programs-administration/trade-remedies or 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): 66665333
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