CBP说明台湾汽车、飞机及木制零件的Section 232关税变更
CBP 英文原标题： GUIDANCE: Implementation of Certain Tariff-Related Elements of the Trade and Security Agreement Between the Taipei Economic and Cultural Representative Office and the American Institute in Taiwan
此消息发布于 2026年5月27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发布指南,实施美台贸易与安全协议中与关税相关的部分,该协议修改了台湾特定飞机零件、汽车零件及木制品的Section 232关税。此变更适用于2026年5月1日(含当日)以后报关进口消费的货物,并针对汽车零件、自我认证汽车零件及木制品规定了具体的Chapter 99 HTSUS代码及税率。CBP表示,若通知要求退款,进口商可提交Post Summary Correction申请退款,并确认符合资格的drawback(退税)申请仍可办理。
Allied 的立场是什么？
当时,此指南告知我们应为2026年5月1日或以后申报的台湾原产飞机、汽车及木制品报单使用哪些Chapter 99代码及关税税率,包括何时可通过Post Summary Correction追回已缴纳的关税。本页其他部分提到的后续CSMS消息,包括IEEPA裁定及退款流程,可能已改变这些报单的处理方式。若客户在此期间有台湾原产报单,应要求我们审查其具体报单,而非仅依赖本通知。
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 the modification of certain Section 232 tariffs applied to aircraft components, automobile parts and wood products of Taiwan.
BACKGROUND
On May 28, 2026, the Secretary of Commerce (Secretary) and the United States Trade Representative (USTR) will publish a Federal Register Notice (FRN) “Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States (https://www.federalregister.gov/public-inspection/2026-10571/implementing-certain-tariff-related-elements-of-a-trade-and-security-agreement-between-the-american),” to modify certain Section 232 tariffs applied to certain aircraft components, automobile parts and wood products of Taiwan, effective for goods entered for consumption, or withdrawn from warehouse consumption, on or after 12:01 a.m. eastern time on May 1, 2026.
GUIDANCE
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) pertaining to imports of certain aircraft components, automobile parts and wood products of Taiwan under headings 9903.94.66, 9903.94.67, 9903.94.68, 9903.94.69, 9903.76.24 and 9903.96.03 of the Harmonized Tariff Schedule of the United States (HTSUS).
The following HTSUS classifications and duty rates are effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time May 1, 2026. To the extent that implementation of this notice
requires a refund of duties collected, importers may file a Post Summary Correction to request a duty refund.
Automobile Parts
9903.94.66: For an automobile part that is the product of Taiwan as provided for in subdivisions (g) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate equal to or greater than 15 percent ad valorem.
0% additional ad valorem rate of duty
9903.94.67: For an automobile part that is the product of Taiwan as provided for in subdivisions (g) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate less than 15 percent ad valorem.
15% additional ad valorem rate of duty
(15% is the combined Column 1 and Section 232 tariff rate)
Self-Certifying Automobile Parts
Applies to parts of passenger vehicles and light trucks (automobiles) that are the product of Taiwan when certified by the importer of record that such parts will be used for automobile production or repair activity in the United States, excluding articles classifiable in chapters 72, 73, or 76; articles classifiable in the provision of subdivision (g) of U.S. note 33; and articles classifiable in the provisions of subdivision (i) of U.S. note 38 to this subchapter.
To certify that such parts will be used for automobile production or repair activity in the United States, and not covered by the exclusions above, report one of the following Chapter 99 HTSUS:
9903.94.68: For an automobile part that is the product of Taiwan as specified in subdivisions (r) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate equal to or greater than 15 percent ad valorem.
9903.94.69: For an automobile part that is the product of Taiwan as specified in subdivisions (r) and (u) of U.S. note 33 to this subchapter, with a Column 1 duty rate less than 15 percent ad valorem.
Wood products
9903.76.24: For wood products of Taiwan as provided for in subdivisions (d) and (f) of U.S. note 37 of this subchapter.
Changes to Section 232 for Civil Aircraft Components
As provided in heading 9903.96.03, the additional duties imposed by headings 9903.82.02 and 9903.82.04–9903.82.19 (duties on aluminum, copper, and steel derivative products) shall not apply to articles the product of Taiwan that are civil aircraft (all aircraft other than military aircraft and unmanned aircraft) components that otherwise meet the criteria of General Note 6 of HTSUS, and are classifiable in the provisions of the HTSUS listed in the FRN “Implementing Certain Tariff-Related Elements of a Trade and Security Agreement Between the American Institute in Taiwan and the Taipei Economic and Cultural Representative Office in the United States (https://www.federalregister.gov/public-inspection/2026-10571/implementing-certain-tariff-related-elements-of-a-trade-and-security-agreement-between-the-american),” but regardless of whether a product is entered under a provision for which the rate of duty “Free (C)” appears in the “Special” sub-column
Continue to report Special Program Indicator “C” to claim the preferential treatment for the column one rate of duty on the articles subject to the Agreement on Trade in Civil Aircraft.
DRAWBACK
Drawback continues to be available, in accordance with applicable regulations in 19 C.F.R. part 190, for eligible claims with respect to the auto parts duties imposed pursuant to Proclamation 10908, as amended, and the wood products duties imposed under Proclamation 10976.
NOT SUBJECT TO CERTAIN ADDITIONAL DUTIES
Entries of automotive parts described in U.S. note 33 subdivision (u) shall not be subject to the additional duties imposed on:
(1) articles of aluminum, of steel, or of copper or derivative aluminum, steel, or copper articles provided for in headings 9903.82.02 and 9903.82.04–9903.82.19.
(2) wood products provided for in headings 9903.76.01, 9903.76.02, 9903.76.03, and 9903.76.24.
For the list of Chapter 1 to 97 HTSUS classifications subject to HTSUS 9903.74.24, see CSMS 66492057 (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/3f69699) (listed under HTSUS 9903.76.02-9903.76.04).
For the list of Chapter 1 to 97 HTSUS classifications subject to HTSUS 9903.94.66 and 9903.94.67, see CSMS 64913145 (https://content.govdelivery.com/bulletins/gd/USDHSCBP-3de7ef9?wgt_ref=USDHSCBP_WIDGET_2) (listed under HTSUS 9903.94.05).
For questions regarding Section 232 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.
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