關稅CSMS #67834313 · 2026年2月22日

CBP宣布自2026年2月24日起,對報關進口的貨物停止徵收IEEPA關稅

CBP 英文原標題： Ending Collection of International Emergency Economic Powers Act Duties

此訊息發布於 2026年2月22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,依據2026年2月20日發布的行政命令《終止特定關稅措施》(Ending Certain Tariff Actions),將停止根據七項行政命令徵收IEEPA關稅。此項變更適用於自2026年2月24日美東時間凌晨12:00起報關進口或自保稅倉庫提取供消費的貨物。CBP表示,自該日起,IEEPA的HTSUS稅則號將在ACE系統中失效。第232條及第301條關稅不受影響。

Allied 的立場是什麼？

這則訊息表示,自2026年2月24日起申報的報關單不再徵收IEEPA關稅,此情況至今維持不變。若貨物適用第232條或第301條關稅,則仍須繳納。CBP現在透過ACE入口網站的CAPE申報(CAPE Declarations)退還先前報關單所繳納的IEEPA關稅,而非透過報關單後更正(post-summary corrections)辦理。已繳納IEEPA關稅的客戶,應要求我們審查其報關單,以提出CAPE退稅申請。

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 the February 20, 2026 Executive Order (EO), “Ending Certain Tariff Actions,” that terminates the collection of the additional ad valorem duties imposed pursuant to the International Emergency Economic Powers Act (IEEPA).

GUIDANCE ENDING IEEPA TARIFF COLLECTION Duties imposed pursuant to IEEPA under the following presidential actions, including all modifications and amendments, will no longer be in effect and will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026:

Executive Order 14193, Imposing Duties To Address the Flow of Illicit Drugs Across Our Northern Border, 90 Fed. Reg. 9113 (Feb. 1, 2025), as amended;

Executive Order 14194, Imposing Duties To Address the Situation at Our Southern Border, 90 Fed. Reg. 9117 (Feb. 1, 2025), as amended;

Executive Order 14195, Imposing Duties To Address the Synthetic Opioid Supply Chain in the People's Republic of China, 90 Fed. Reg. 9121 (Feb. 1, 2025), as amended;

Executive Order 14245, Imposing Tariffs on Countries Importing Venezuelan Oil; 90 Fed. Reg. 13829 (Mar. 24, 2025);

Executive Order 14257, Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits, 90 Fed. Reg. 15041 (Apr. 2, 2025), as amended;

Executive Order 14323, Addressing Threats to the United States by the Government of Brazil, 90 Fed. Reg. 37739 (July 30, 2025); and

Executive Order 14329, Addressing Threats to the United States by the Government of the Russian Federation, 90 Fed. Reg. 38701 (Aug. 6, 2025), as amended.

U.S. Customs and Border Protection (CBP) will update the Automated Commercial Environment (ACE) programming, and all Harmonized Tariff Schedule of the United States (HTSUS) numbers applicable to the IEEPA tariffs will be inactive in ACE as of February 24, 2026.

This EO affects IEEPA duties only and does not affect any other duties, including duties imposed under section 232 of the Trade Expansion Act of 1962, as amended, and section 301 of the Trade Act of 1974, as amended.

CBP will provide additional guidance to the trade community through CSMS messages as appropriate.

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 CBP’s Office of Trade Relations at traderelations@cbp.dhs.gov (mailto:traderelations@cbp.dhs.gov).

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CBP 宣布了什麼？

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CBP 訊息的英文原文說了什麼？

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這項變化會影響您的報關單嗎？