CBP維持de minimis免稅暫停措施,並於2026年2月起加徵10%進口附加稅

Pursuant to the proclamation issued by the President on February 20, 2026, Imposing a Temporary Import Surcharge to Address Fundamental International Payment Problems (https://www.whitehouse.gov/presidential-actions/2026/02/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems/), effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026, all goods entering the United States regardless of country of origin are subject to an additional 10% import surcharge, unless specifically exempt. Additionally, pursuant to the Executive Order, Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries (https://www.whitehouse.gov/presidential-actions/2026/02/continuing-the-suspension-of-duty-free-de-minimis-treatment-for-all-countries/), issued on the same day, all goods entering the United States regardless of country of origin remain ineligible for the administrative exemption from duty and certain tax at 19 U.S.C. § 1321(a)(2)(C) (“de minimis treatment”), unless they are goods covered by the exception at 50 U.S.C. 1702(b), i.e., certain donations, information/informational materials, and accompanied baggage for personal use.

The processes currently in place to file entry and collect duties on shipments that previously qualified for de minimis treatment, including those entering through international mail, will remain in place. Other than shipments sent through the international postal network that are subject to section 3 of Executive Order 14324, as amended by the Executive Order of February 20, 2026, all shipments that would have qualified for de minimis treatment prior to Executive Order 14324 must be filed as an appropriate entry type in the Automated Commercial Environment (ACE).

International mail shipments will continue to follow the processes detailed in CSMS # 66311990 - UPDATED GUIDANCE: Payment of Duty on International Mail Shipments pursuant to Executive Order 14324 “Suspending Duty-Free De Minimis Treatment for All Countries”. Carriers or qualified parties acting on their behalf will continue to collect and remit duties on international mail shipments using the processes currently in place. For more information on filing processes, please refer to the CSMS messages below:

• CSMS # 65029543 - Update to GUIDANCE: Federal Register Notice Published on De Minimis Requirements Per Executive Order 14256 and Guidance for Carriers Transporting International Mail (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/3e045a7)

• CSMS # 66311990 - UPDATED GUIDANCE: Payment of Duty on International Mail Shipments pursuant to Executive Order 14324 “Suspending Duty-Free De Minimis Treatment for All Countries” (https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Flinks-1.govdelivery.com%2FCL0%2Fhttps%3A%252F%252Fcontent.govdelivery.com%252Faccounts%252FUSDHSCBP%252Fbulletins%252F3f3d736%2F1%2F0100019c0aafcdc5-2718ac32-b7c4-4bab-bee7-e68437cdce29-000000%2F8Gy72gWVYB5Vv_vz3JAAzEGiDQHTbfnMK7O5ujy9Fa4%3D442&data=05%7C02%7Cchristopher.mabelitini%40cbp.dhs.gov%7C5004a0918703470048b608de5f576d87%7Ce4b16b844c564f279af730345a161ad4%7C0%7C0%7C639053026443555000%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=UGs61NV5AElAjs1V%2BRK%2FvhzMGLXUQjnLtYjkQqWc1v0%3D&reserved=0).

Additional guidance will be published as needed. Questions regarding these requirements can be sent to TradeRelations@cbp.dhs.gov (mailto:TradeRelations@cbp.dhs.gov).

Related messages: CSMS # 65029543; 65934463; 66002708; 65990231; 66033571