CBP为多晶硅第232条最低进口价格关税开放ACE测试代码
CBP 英文原标题： Section 232 Duties on Imports of Polysilicon and Polysilicon Derivatives in the Certification (CERT) Testing Environment
CBP 宣布了什么？
CBP于2026年11月12日在ACE认证(测试)环境中启用四个模拟的第99章税则号列。这些代码让报关人员测试依据第11052号公告对多晶硅及其衍生品征收的最低进口价格关税。该关税将于2026年12月4日生效,在这些测试中涵盖HTSUS 2804.61.00及8541.42.00项下的货物。CBP还在CATAIR附录F中新增了Duty Comp Codes L和M,并将在12月4日前发布正式申报指引。
Allied 的立场是什么？
本通知中的测试代码并非用于实际报单,我们也不会在任何申报中使用这些代码。若您进口HTSUS 2804.61.00项下的多晶硅或8541.42.00项下的货物,自2026年12月4日起,这些关税可能适用于您的报单。测试计算取决于准确的数量(公斤或瓦特)及申报价值,因此准确的发票资料非常重要。请委托我们审查您即将到货的货物,一旦CBP发布正式指引,我们将依此执行。
一般信息，不构成法律意见。
现在应做什么
- 请确认您是否进口归类于HTSUS 2804.61.00或8541.42.00的货物。
- 请将标明数量(公斤或瓦特)及申报价值的发票提供给我们。
- 请委托我们审查2026年12月4日或之后到货的货物。
- 请勿在实际报单中使用测试代码9903.45.43、9903.45.45、9903.45.47或9903.45.49。
问题与解答
第232条多晶硅关税何时生效?
依第11052号公告征收的关税将于2026年12月4日生效。CBP将在该日期前发布正式申报指引。
我现在可以在多晶硅报单上使用9903.45.43吗?
不可以。CBP表示9903.45.43及本通知中其他三个代码仅为认证环境使用的模拟测试代码,并非用于实际的报单或结关申报。
CBP测试中最低进口价格关税如何计算?
在HTSUS 2804.61.00的测试中,报关人员将每公斤价值与$21比较。若低于$21,关税等于$21乘以数量后减去申报价值。若每公斤价值等于或高于$21,则关税为零。
CBP 消息的英文原文说了什么？
The purpose of this message is to provide information on the availability of the minimum price floor pursuant to Presidential Proclamation 11052, “Adjusting Imports of Polysilicon and Its Derivatives Into the United States” in the certification (CERT) environment for testing purposes in the Automated Commercial Environment (ACE).
BACKGROUND
On August 6, 2026, the President issued Proclamation 11052, imposing additional duties on certain imports of polysilicon and certain polysilicon derivative products, effective December 4, 2026. See 91 FR 51975 (https://www.federalregister.gov/documents/2026/08/11/2026-16400/adjusting-imports-of-polysilicon-and-its-derivatives-into-the-united-states).
Proclamation 110502 provides for minimum import prices on imports of polysilicon and polysilicon derivatives.
In advance of the December 4, 2026 effective date, on November 12, 2026, U.S. Customs and Border Protection (CBP) is activating four simulated, unofficial Chapter 99 Harmonized Tariff System of the United States (HTSUS) classifications in the Automated Commercial Environment for certification (testing) purposes only. These simulated, unofficial HTSUS classifications are for testing purposes only.
CBP is also updating Appendix F: Duty Calculation of the CBP and Trade Automated Interface Requirements (CATAIR). The update to Appendix F will be posted under the Draft Chapters: Future Capabilities section on CBP.gov. The update includes:
- Duty Comp Code L: Specific Tariff Equal to the Difference Between the Entered Value and Minimum Import Price
- Duty Comp Code M: Specific Tariff Equal to the Applicable Minimum Import Price
CBP recommends that the trade community submit test entries in the certification environment to ensure that their systems are ready to submit entries by December 4, 2026, the effective date of the polysilicon duties.
Effective November 12, 2026, for testing purposes only in the certification environment in ACE, the following simulated, unofficial Chapter 99 HTSUS are available for testing of the tariff based on minimum import prices:
Minimum Import Prices (Duty Comp Code L):
9903.45.43: For testing of $21 per kilogram minimum import price for imports classified under HTSUS 2804.61.00.
Submit a tariff equal to the difference between the entered value and the minimum import price.
Calculate the tariff as follows:
Step 1: Calculate the per unit value (value/quantity). If less than $21 per kilogram (the per unit minimum import price), proceed to the following steps.
Step 2: Multiply $21 per kilogram by the import quantity =Total minimum import price
Step 3: Subtract the entered value from the total minimum import price =Tariff amount
If the per unit value is greater than or equal to the per unit minimum import price, report zero as the tariff amount.
9903.45.45: For testing of $0.22 per watt minimum import price for imports classified under HTSUS 8541.42.00.
Step 1: Calculate the per unit value (value/quantity). If less than $0.22 per watt (the per unit minimum import price), proceed to the following steps.
Step 2: Multiply $0.22 per watt by the import quantity (in watts) =Total minimum import price
Minimum Import Prices Based on Specific Tariff (Duty Comp Code M):
9903.45.47: For testing of $21/kg specific tariff rate for imports classified under HTSUS 2804.61.00.
$21/kg specific tariff rate
9903.45.49: For testing of $0.22/watt specific tariff rate for imports classified under HTSUS 8541.42.00.
$0.22/watt specific tariff rate.
As noted above, the Chapter 99 HTSUS listed in this message are simulated, unofficial Chapter 99 HTSUS for testing purposes only. The information in this CSMS is not to be used for actual entry/entry summary filing. Consult Chapter 99 of the HTSUS on www.usitc.gov (http://www.usitc.gov) for the current Chapter 99 HTSUS in effect. CBP will provide entry filing guidance for the official Chapter 99 HTSUS for polysilicon and polysilicon derivatives in the ACE production environment prior to December 4, 2026.
For any technical questions regarding this update, please contact your assigned Client Representative. Questions or concerns should be directed to Entry Summary Accounts & Revenue Division (ESAR) at esar@cbp.dhs.gov (mailto:esar@cbp.dhs.gov).
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