CBP公布无人机及无人机零件新第232条关税细节,自2026年9月3日起生效
CBP 英文原标题: GUIDANCE: Section 232 Duties on Imports of Unmanned Aircraft Systems and Unmanned Aircraft Systems Components
须在 2026年9月3日前采取行动
此消息要求进口商或申报人采取行动。下方的立场说明应如何处理。
CBP 宣布了什么?
CBP发布指引,实施第11055号公告,依据新增的Chapter 99 HTSUS条款9903.08.20至9903.08.26,对无人飞行系统(UAS)及UAS零件加征10%至100%的额外关税。该关税对大多数货品自2026年9月3日起生效,另针对特定其他UAS零件,自2027年2月9日起适用25%的税率。进口商必须在涵盖HTSUS第85章及第88章货品的报单上申报适用的Chapter 99分类,适用税率依原产地、用途及重量而有所不同,其中一项分类(9903.08.23,原产于英国之货品)在CBP发布进一步指引前不得申报。
Allied 的立场是什么?
我们自2026年9月3日起,对所申报的UAS及UAS零件报单适用这些新的第232条关税分类,并依产品的用途、重量及原产国套用相符的税率。进口无人机、无人机零件或相关零件的客户,应向我们提供具体产品信息及原产国,以便我们确认正确的Chapter 99分类及税率。在CBP发布进一步指示前,我们不会就原产于英国之货品申报9903.08.23项下的关税。客户应要求我们审核2026年9月3日起申报的此类货品报单。
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 implementation of the Presidential Proclamation 11055, August 13, 2026, “Adjusting Imports of Unmanned Aircraft Systems and Unmanned Aircraft Systems Components into the United States.”
BACKGROUND
On August 13, 2026, the President issued Proclamation 11055, imposing between 10% - 100% additional duties on certain imports of Unmanned Aircraft Systems (UAS) and UAS components. The additional 10% - 100% duties on imports of UAS and UAS components are effective September 3, 2026, and a 25% additional duty for other UAS components are effective February 9, 2027. See 91 FR 53699.
Effective September 3, 2026, all importers of goods classified under the subject Harmonized Tariff Schedule of the United States (HTSUS) classifications (in Chapters 85 and 88 of the HTSUS) are required to report an applicable Chapter 99 HTSUS classification below.
GUIDANCE
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) on imports of UAS and UAS components from all countries as provided in HTSUS headings 9903.08.20–9903.08.26.
The additional 10% - 100% duties will take effect with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on September 3, 2026, and on or after 12:01 a.m. eastern time on February 9, 2027, as specified below.
9903.08.20: Articles provided for in the enumerated provisions of subdivision (c) of U.S. note 43 to subchapter III that are not for use in or with the products described therein.
0% additional ad valorem rate of duty
9903.08.21: Except as provided for in headings 9903.08.23 -9903.08.26, unmanned aircraft, their parts and components, as provided for in subdivisions (c)(1)-(3) of U.S. note 43 to subchapter III.
1. Unmanned aircraft, docking stations for unmanned aircraft or parts for such docking stations:
8504.40.9580
8537.10.9170
8806.24.00
8806.29.00
8806.94.00
8806.99.00
2. Parts or components for use in or with an unmanned aircraft system with a maximum take-off weight of more than 25 kg, except those for systems for retail delivery use, agricultural use, or sale to the Department of War:
8807.10.00
8807.20.00
8807.30.00
8807.90.90
3. Unmanned aircraft with thermal imaging:
8806.21.00
8806.22.00
8806.23.00
8806.91.00
8806.92.00
8806.93.00
100% additional ad valorem rate of duty.
9903.08.22: Except as provided for in headings 9903.08.23 -9903.08.26, unmanned aircraft, as provided for in subdivision (c)(4) of U.S. note 43 to subchapter III.
4. Unmanned aircraft without thermal imaging:
25% additional ad valorem rate of duty.
9903.08.23: Unmanned aircraft, their parts and components that are the products of the United Kingdom, as provided for in subdivision (d) of U.S. note 43 to subchapter III.
10% additional ad valorem rate of duty.
DO NOT REPORT ANY DUTIES UNDER THIS HTSUS CLASSIFICATION UNTIL FURTHER GUIDANCE IS PROVIDED
9903.08.24: Unmanned aircraft, their parts and components that are the product of Japan, Liechtenstein, South Korea, Switzerland, Taiwan or a member nation of the European Union (Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia (Czech Republic), Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden), as provided for in subdivision (d) of U.S. note 43 to subchapter III.
15% additional ad valorem rate of duty (combined column one and Section 232 duty rate).
9903.08.25: Unmanned aircraft, their parts and components, as provided for in subdivisions (c) of U.S. note 43, to subchapter III, imported for companies subject to an onshoring plan approved by the Department of Homeland Security or the Department of War.
(NOTE: 9903.08.25 expires on February 9, 2027)
9903.08.26: Unmanned aircraft, their parts and components, as provided for in subdivisions (c) of U.S. note 43, to subchapter III, imported subject to an onshoring plan approved by the Secretary of Commerce in accordance with a process to be established in a Federal Register notice.
Effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on February 9, 2027:
9903.08.22: Except as provided for in headings 9903.08.23 -9903.08.26, unmanned aircraft, as provided for in subdivisions (c)(4) and (5) of U.S. note 43 to subchapter III.
5. Parts or components for use in or with an unmanned aircraft system except those covered in subdivision (c)(2) of U.S. note 43 to subchapter III:
Note: Subdivision (c)(2) covers “Parts or components for use in or with an unmanned aircraft system with a maximum take-off weight of more than 25kg, except those for systems for retail delivery use, agricultural use, or sale to the Department of War.”
Trade Agreements
For imported articles subject to headings 9903.08.21–9903.08.26 that are eligible for special tariff treatment under any of the free trade agreements or preference programs listed in general note 3(c)(i) to the tariff schedule, the duties provided in these headings shall be collected in addition to any special rate of duty otherwise applicable under the appropriate tariff subheading.
Chapter 98
Goods for which entry is claimed under a provision of chapter 98 to the HTSUS and that are subject to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations. No claim for entry or for any duty exemption or reduction shall be allowed under a provision of chapter 99 to the HTSUS that may set forth a lower rate of duty or provide duty-free treatment, taking into account information supplied by CBP. All antidumping, countervailing or other duties and charges applicable to such goods shall continue to be imposed.
Manufacturing Drawback
Manufacturing drawback claims made in accordance with subsections (a) and (b) of section 313 of the Tariff Act of 1930, as amended, 19 U.S.C. 1313(a)-(b) (https://www.govinfo.gov/link/uscode/19/1313), shall be available with respect to the duties imposed pursuant to Proclamation 11055 on articles that meet the following conditions:
(a) the article is not of a type of merchandise subject to an antidumping or countervailing duty order, without regard to whether the article is from the country or countries listed in the order or orders;
(b) the article is a product of Trade Agreement Partners, composed of the United Kingdom, the European Union, Japan, the Republic of Korea, Switzerland, Liechtenstein, Mexico, Canada, and any trading partner with which the United States concludes a trade and security agreement; and
(c) At least 85 percent of the content of the article is a product of Trade Agreement Partners.
Foreign Trade Zone (FTZ)
Any product described in clause Annex I, Annex II or Annex III of Proclamation 11055, except those eligible for admission as ""domestic status"" as described in 19 CFR 146.43, that is subject to a duty imposed by Proclamation 11055 and that is admitted into a United States foreign trade zone on or after the effective date of Proclamation 11055, must be admitted as ""privileged foreign status"" as described in 19 CFR 146.41 and will be subject upon entry for consumption to any ad valorem rates of duty related to the classification under the applicable HTSUS subheading.
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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