CBP更新第338条加拿大关税清单,新增并移除HTS税则号别
CBP 英文原标题： Modifying Section 338 Additional Duties on Certain Goods of Canada
CBP 宣布了什么？
CBP宣布依据2026年9月8日发布的第11064号及第11065号总统公告,对加拿大商品第338条附加关税进行调整。此次变更在9903.03.12及9903.03.14税则号别下新增122项HTSUS分类,并移除数项税则号别,包括部分酒类饮料及机动车辆相关代码。CBP将此变更适用于2026年9月15日美东时间凌晨12:01(含)以后报关进口或自保税仓库提领消费的货品。该消息还确认这些关税适用退税资格,以及第98章与对外贸易区的相关处理方式。
Allied 的立场是什么？
我们将于2026年9月15日(含)以后对加拿大原产货品的报关案件适用更新后的第338条HTS清单。若客户进口的货品被新增至或移除出9903.03.12或9903.03.14税则号别,应要求我们审核其分类,并确认是否适用附加关税。我们也可协助处理符合资格的相关退税申请。除非我们要求提供最新产品或分类信息,否则客户无需采取其他行动。
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 modifications to the Section 338 Canada duties pursuant to the Presidential Proclamations on Modifying the Scope of Products of Canada Subject to the Additional Duties Imposed to Offset Canadian Discrimination Against the Commerce of the United States with Respect to Alcoholic Beverages and Motor Vehicles issued on September 8, 2026.
BACKGROUND
On August 18, 2026, the President issued Proclamation 11056 “Temporary Suspension of Additional Duties to Offset Canadian Discrimination Against the Commerce of the United States With Respect to Alcoholic Beverages, Dairy, and Motor Vehicles" to remove the suspension and impose additional duties of 50 percent on certain imported products of Canada, pursuant to the July 20, 2026, Presidential Proclamations 11046, 11047, and 11048 effective 12:01 a.m. eastern time on August 22, 2026. See 91 FR 54789 (https://www.federalregister.gov/documents/2026/08/24/2026-17294/temporary-suspension-of-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of), 91 FR 46639 (https://www.federalregister.gov/documents/2026/07/23/2026-14991/imposing-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of-the-united), 91 FR 46653 (https://www.federalregister.gov/documents/2026/07/23/2026-14992/imposing-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of-the-united), and 91 FR 46663 (https://www.federalregister.gov/documents/2026/07/23/2026-14997/imposing-additional-duties-to-offset-canadian-discrimination-against-the-commerce-of-the-united).
On September 8, 2026, the President issued Proclamations to modify the list of products of Canada subject to the additional ad valorem duties under Section 338 pursuant to Proclamations 11046 and 11048. See “Alcoholic Beverages; Modification of Scope of Canadian Products Subject to Additional Duties Imposed To Offset Canadian Discrimination Against U.S. Commerce (Proc. 11064) (https://www.federalregister.gov/public-inspection/2026-18838/alcoholic-beverages-modification-of-scope-of-canadian-products-subject-to-additional-duties-imposed)” and “Motor Vehicles; Modification of Scope of Canadian Products Subject to Additional Duties Imposed To Offset Canadian Discrimination Against U.S. Commerce (Proc. 11065) (https://www.federalregister.gov/public-inspection/2026-18839/motor-vehicles-modification-of-scope-of-canadian-products-subject-to-additional-duties-imposed-to)”.
These changes shall be effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on September 15, 2026.
GUIDANCE
This guidance provides instructions for importers, brokers, and filers on filing entries to U.S. Customs and Border Protection (CBP) on certain imports from Canada entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on September 15, 2026, as provided in the Harmonized Tariff Schedule of the United States (HTSUS) under headings 9903.03.12 and 9903.03.14.
The attached list provides the complete list of HTSUS classifications subject to Section 338 duties as of September 15, 2026, including 122 additional HTSUS classifications now subject to HTSUS 9903.03.12 or HTSUS 9903.03.14 (in bold on the attached list). There are no changes to the HTSUS classifications subject to HTSUS 9903.03.13.
The following HTSUS classifications corresponding to HTSUS 9903.03.12 and 9903.03.14 are no longer subject to Section 338 duties:
9903.03.12:
2208.30.60 2208.70.00
9903.03.14:
2501.00.00
2523.29.00
2940.00.60
4803.00.40
4818.90.00
7801.10.00
8537.10.91
9507.10.00
The following HTSUS classifications were effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern time on August 22, 2026:
9903.03.12: Articles the product of Canada as provided in subdivision (b)(1) of U.S. note 51
50% additional ad valorem rate of duty
9903.03.13: Articles the product of Canada as provided in subdivision (b)(2) of U.S. note 51
9903.03.14: Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51
9903.03.15: Articles of aluminum, of steel or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans and cargo vans) and light trucks; medium- and heavy duty vehicles; parts of medium- and heavy duty vehicles; wood products; semiconductor articles; and patented pharmaceutical articles, as provided in subdivision (c) of U.S. note 51
0% additional ad valorem rate of duty
As of September 15, 2026, only goods subject to HTSUS 9903.03.13 are eligible to
claim HTSUS 9903.03.15.
9903.03.16: Articles of civil aircraft (all aircraft other than military aircraft and unmanned aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components the product of Canada, as provided for in subdivision (d) of U.S. note 51
Products that are provided for in headings 9903.03.12–9903.03.16 shall continue to be subject to antidumping, countervailing, or other duties, taxes, fees, exactions and charges that apply to such products, as well as to the additional ad valorem rate of duty imposed by this heading.
Chapter 98
The additional duty imposed by headings 9903.03.12 to 9903.03.14 shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under subchapter XXIII of chapter 98 of the tariff schedule, subheadings 9802.00.40, 9802.00.50 and 9802.00.60, and heading 9802.00.80. For subheadings 9802.00.40, 9802.00.50 and 9802.00.60, the additional duty applies to the value of repairs, alterations or processing performed, as described in the applicable subheading. For heading 9802.00.80, the additional duty applies to the value of the article assembled abroad, less the cost or value of such products of the United States, as described.
Foreign Trade Zone Any product subject to the duties imposed in these Proclamations that is subject to the additional duty imposed by this action, and that is admitted into a U.S. foreign trade zone, except any product that is eligible for admission under “domestic status” as defined in 19 C.F.R. 146.43, only may be admitted as “privileged foreign status,” as defined in 19 C.F.R. 146.41, and will be subject upon entry for consumption to any ad valorem rate of duty related to the classification under the applicable HTSUS subheading.
Drawback
The additional duties imposed by headings 9903.03.12 to 9903.03.14 are eligible for drawback.
For questions regarding Section 338 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.
Related Message Number(s): 69606660
- Section 338 Canada Modified HTS LIST eff 091526 (003) Final.docx
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