CBP规定申报含第98章或第99章代码的多笔HTS税则行的顺序
CBP 英文原标题： Updated Guidance: Entry Summary Order of Reporting for Multiple HTS when 98 or 99 HTS are Required
CBP 宣布了什么？
CBP更新了指南，说明当适用第98章或第99章分类时，在单一报关单汇总行上申报多项HTSUS分类的顺序。顺序为：先申报第98章，再依序申报第99章下的贸易救济代码，顺序为Section 301、Section 338、Section 232、Section 201关税、Section 201配额，接着是第99章的替代关税或其他用途代码，再是其他配额，最后才是第1至97章的分类。除非第98章规则另有要求，申报价值应填报在第1至97章的行上。此规定适用于在ACE系统申报的报关单汇总，ACE是报关单汇总的正式记录系统。
Allied 的立场是什么？
当需要第98章或第99章分类时，我们在ACE申报的报关单汇总中采用此申报顺序。客户不需要更改提供给我们的数据，但我们会确保行项申报遵循此顺序，以避免退件。如果客户对某笔货运在第98章、第99章与第1至97章之间的分类方式有疑问，应请我们协助审核该笔报关单。
一般信息，不构成法律意见。
CBP 消息的英文原文说了什么？
BACKGROUND:
The purpose of this message is to update the order of reporting in ACE to report multiple Harmonized Tariff Schedule of the United States (HTSUS) classifications for an article on the same entry summary line when a Chapter 98 or 99 HTSUS classification is required and/or applicable. ACE is the system of record for all entry summaries.
GUIDANCE:
When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTSUS classification on an entry summary line.
HTS SEQUENCE: When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTSUS classification on an entry summary line.
- Chapter 98 classification (if applicable)
- Chapter 99 classification(s) for additional duties (if applicable)
- For trade remedies,
- First report the Chapter 99 classification for Section 301,
- Followed by the Chapter 99 classification for Section 338,
- Followed by the Chapter 99 classification for Section 232,
- Followed by the Chapter 99 classification for Section 201 duties (if applicable),
- Followed by the Chapter 99 classification for Section 201 quota (if applicable).
- Chapter 99 classification(s) for REPLACEMENT duty or other use (i.e., Miscellaneous Tariff Bill or other provisions)
- Chapter 99 classification for other quota (not covered by #3) (if applicable)
- Chapter 1 to 97 classification
The entered value of the imported product reported on the entry summary line should be reported on the Chapter 1-97 HTSUS classification, unless Chapter 98 reporting provisions require the entered value to be reported differently.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
For questions regarding trade remedy entry filing, contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov (mailto:TradeRemedy@cbp.dhs.gov).
Related Message Number(s): 69606660, 39587858
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。