CBP在2026年2月取消對印度商品徵收的25%俄羅斯相關關稅，但保留對等關稅
CBP 英文原標題： UPDATED GUIDANCE – Modifying Additional Duties on Imports from India
此訊息發布於 2026年2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宣布，自2026年2月7日起輸入的印度產品，不再適用EO 14329針對俄羅斯相關威脅所徵收的25%額外關稅，並廢止HTSUS稅則9903.01.84至9903.01.89。對於未獲豁免的印度商品，EO 14257規定的對等關稅仍然有效。CBP要求申報人更正依已廢止稅則申報的報單：對尚未結關的報單，採用結關後更正（post summary correction, PSC）；對已結關的報單，則須在結關後180天內提出申訴（protest）。
Allied 的立場是什麼？
本訊息發布時間早於美國最高法院於2026年2月20日裁定IEEPA未授權關稅，以及同日生效之EO 14389命令終止包括對等關稅之IEEPA關稅。本訊息所述用於更正這些報單的PSC與申訴程序，已被ACE系統中CAPE聲明退款程序取代，適用於IEEPA關稅。若客戶在此期間有印度貨物報單，應要求我們審核其關稅是否已透過CAPE退款，而非透過本訊息所述之程序退款。
一般資訊，並非法律意見。
CBP 訊息的英文原文說了什麼？
The purpose of this message is to provide guidance regarding implementation of Presidential Executive Order (EO) “Modifying Duties to Address Threats to the United States by the Government of the Russian Federation (https://www.whitehouse.gov/presidential-actions/2026/02/modifying-duties-to-address-threats-to-the-united-states-by-the-government-of-the-russian-federation-04b2/),” issued on February 6, 2026. This CSMS message updates CSMS message 66027027 (https://content.govdelivery.com/bulletins/gd/USDHSCBP-3ef7e13?wgt_ref=USDHSCBP_WIDGET_2) with the following information only.
GUIDANCE
Products of India entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern time on February 7, 2026, are no longer subject to the additional ad valorem duty rate of 25 percent imposed by EO 14329, “Addressing Threats to the United States by the Government of the Russian Federation (https://www.federalregister.gov/documents/2025/08/11/2025-15267/addressing-threats-to-the-united-states-by-the-government-of-the-russian-federation)” signed on August 6, 2025. As a result, Harmonized Tariff Schedule of the United States (HTSUS) headings 9903.01.84-9903.01.89 are no longer in use as of February 7, 2026. The Reciprocal Tariffs imposed by EO 14257, “Regulating Imports with a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits (https://www.federalregister.gov/documents/2025/04/07/2025-06063/regulating-imports-with-a-reciprocal-tariff-to-rectify-trade-practices-that-contribute-to-large-and),” as amended, remain in effect for products of India that do not qualify for an exemption.
Correcting Previously Filed Entries
For any entries filed declaring HTSUS headings 9903.01.84 - 9903.01.89 that are entered for consumption or withdrawn from warehouse for consumption on or after 12:01 a.m. eastern time on February 7, 2026, filers should take action as necessary to correct those entries as soon as possible. For unliquidated entries for which estimated duties have already been deposited, importers may file a post summary correction (PSC) to request a refund. Upon PSC approval, the refund will be issued at liquidation. For liquidated entries, importers may request a refund by filing a protest within 180 days after liquidation in accordance with 19 U.S.C. 1514.
If you encounter any errors when filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Questions regarding this message should be directed to the Trade Remedy inbox at traderemedy@cbp.dhs.gov (mailto:traderemedy@cbp.dhs.gov).
Related Message Number(s): 66027027, 65829726
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