CBP更正了韓國對等關稅申報的HTS稅號
CBP 英文原標題： Correction – Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal
此訊息發布於 2025年12月9日。之後的 CSMS 訊息可能已變更其內容。 查看最新貿易新聞
CBP 宣布了什麼？
CBP發布了對CSMS 66987366的更正,該訊息涉及南韓產品的對等關稅。對於第一欄稅率低於15%的產品,報關人必須使用HTS稅號9903.02.80,而非9903.02.79,以申報合併後的15%稅率。此更正適用於2025年11月14日或之後消費進口或自倉庫提取的報單。
Allied 的立場是什麼？
當時,這項更正告知我們在為南韓貨物申報對等關稅計畫下的進口報單時應使用哪個HTS稅號。後續的CSMS訊息,包括與最高法院對IEEPA關稅裁決相關的變更,可能已改變此計畫的適用方式。若客戶在此期間有南韓報單,應要求我們審查具體報單內容。
一般資訊，並非法律意見。
CBP 訊息的英文原文說了什麼？
This guidance is being issued to provide a correction to a single reference in the Harmonized Tariff Schedule reporting instructions for Reciprocal tariffs applicable to products of South Korea, published on December 3, 2025, in CSMS # 66987366 - Guidance – Implementation of Tariff-Related Elements of the United States-Korea Strategic Trade and Investment Deal (https://content.govdelivery.com/bulletins/gd/USDHSCBP-3fe2566?wgt_ref=USDHSCBP_WIDGET_2). The highlighted text below corrects the Harmonized Tariff Schedule number to be reported in this instance from 9903.02.79 to 9903.02.80.
Changes to Reciprocal Tariff
The reciprocal tariff for products of South Korea, entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern time November 14, 2025, is dependent on the Column 1 ad valorem (or ad valorem equivalent) duty rate applicable.
- For a product of South Korea with a Column 1 (General or Special, whichever is applicable) duty rate greater than or equal to 15 percent ad valorem, the additional Reciprocal tariff is zero (0). Use heading 9903.02.79.
• For a product of South Korea with a Column 1 (General or Special, whichever is applicable) duty rate less than 15 percent ad valorem, the combined Column 1 and Reciprocal tariff rate is 15 percent ad valorem. Use heading 9903.02.80.
When submitting an entry summary to declare the 15 percent ad valorem duty on imports that are products of South Korea, file using the appropriate HTSUS listed above followed by the appropriate classification under Chapter 1 to 97, HTSUS. Report the 15 percent ad valorem duty on heading 9903.02.80 and report the entry summary line value and 0 duty on the Chapter 1-97 HTSUS classification.
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Questions regarding this message should be directed to Trade Remedy at traderemedy@cbp.dhs.gov (mailto:traderemedy@cbp.dhs.gov).
Related Message Number(s): 66987366
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