CBP說明USMCA中重型卡車第232條關稅的拆分方式
CBP 英文原標題： GUIDANCE: Applying Section 232 Import Duties on USMCA-Qualifying Medium-and Heavy-Duty Vehicles (MHDVs)
此訊息發布於 2026年5月6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發布指引,說明根據第10984號公告,25%的第232條關稅僅適用於經商務部核准、符合USMCA資格的中重型車輛中的非美國成分部分。該規定適用於2025年11月1日或之後申報的進口報單。CBP要求進口商在一行以HTSUS 9903.74.03申報非美國成分,稅率25%,並在另一行以HTSUS 9903.74.06申報美國成分,稅率0%,兩行須使用相同的HTSUS編號及原產國。
Allied 的立場是什麼？
當時,我們按照CBP所述的兩行申報方式,為經核准的USMCA中重型車輛報單申報,將非美國與美國成分價值分別列於HTSUS 9903.74.03及9903.74.06。後續的CSMS訊息可能已變更這些規定或第232條計畫本身。若客戶有此計畫下待處理或過去的中重型車輛(MHDV)報單,應請Allied檢視目前的申報要求。
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 on applying the 25 percent Section 232 duties imposed by Proclamation 10984 exclusively to the value of the non-U.S. content for approved imports of MHDVs qualifying for preferential tariff treatment under the United States-Mexico-Canada Agreement (USMCA).
BACKGROUND
On October 17, 2025, Presidential Proclamation 10984 authorized the Secretary of Commerce to approve imports of MHDVs qualifying for preferential tariff treatment under USMCA to be eligible to apply the ad valorem tariff of 25 percent exclusively to the value of the non-U.S. content of the MHDV. See 90 FR 48451 (https://www.federalregister.gov/documents/2025/10/22/2025-19639/adjusting-imports-of-medium--and-heavy-duty-vehicles-medium--and-heavy-duty-vehicle-parts-and-buses).
On February 2, 2026, the Commerce Department issued “Procedures for Submissions by Importers of Medium- and Heavy-Duty Vehicles Qualifying for Preferential Tariff Treatment Under the USMCA To Determine U.S. Content”. See 91 FR 4504 (https://www.federalregister.gov/documents/2026/02/02/2026-02049/procedures-for-submissions-by-importers-of-medium--and-heavy-duty-vehicles-qualifying-for).
ENTRY FILING INSTRUCTIONS
This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) of MHDVs that have received approval from the Secretary of Commerce to apply the Section 232 tariff imposed by Proclamation 10984 exclusively to the value of the non-U.S. content, as provided for in heading 9903.74.03 of the Harmonized Tariff Schedule of the United States (HTSUS). See 90 FR 48451 (https://www.federalregister.gov/documents/2025/10/22/2025-19639/adjusting-imports-of-medium--and-heavy-duty-vehicles-medium--and-heavy-duty-vehicle-parts-and-buses).
The 25 percent tariff will apply exclusively to the value of the non-U.S. content with respect to certain USMCA-qualifying vehicles that were entered for consumption, or
withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on November 1, 2025.
9903.74.03: Applies to the non-U.S. content of MHDVs for special tariff treatment under the United States-Mexico-Canada Agreement (USMCA), upon approval from the Secretary of Commerce to apply the 25% ad valorem rate of duty exclusively to the value of the non-U.S. content of the MHDV.
25% additional ad valorem rate of duty
9903.74.06: Applies to the U.S. content of MHDVs that received approval from the Secretary of Commerce as noted under HTSUS 9903.74.03.
0% additional ad valorem rate of duty
Reporting Instructions for Applying the Special Tariff Treatment Approved by the Commerce Department
Importers that receive approval from the Secretary of Commerce should follow the instructions below on how to apply the 25 percent ad valorem duty exclusively to the value of the non-U.S. content.
The non-U.S. content and the U.S. content value of the MHDV must be reported on two lines.
The first line will represent the value of the non-U.S. content while the second line will represent the value of the U.S. content. Each line should be reported in accordance with the instructions below.
Non-U.S. content, first line:
• Report the total quantity of the imported goods
• Report the value of the non-U.S. content approved by the Commerce Department for entered value
• Report the Section 232 duties based on the value of the non-U.S. content with HTSUS 9903.74.03.
• Report Special Program Indicator (SPI) code “S”
• Report Ch. 1-97 HTSUS, same HTSUS must be reported on both lines.
• Report country of origin, same country of origin must be reported on both lines.
• Report all other applicable duties, such as antidumping and countervailing duties
U.S. content, second line:
• Report 0 for quantity.
• Report the entered value of the U.S. content by subtracting the value of the non-U.S. content from the entered value of the article.
• Report the 0 duties based on the value of U.S. content with HTSUS 9903.74.06.
• Report the same Ch. 1-97 HTSUS reported on the first line.
• Report the same country of origin reported on the first line.
Report all other applicable duties, such as antidumping and countervailing duties.
Questions from the importing community concerning ACE entry rejections involving automobile filings should be referred to their CBP Client Representative.
For questions regarding our trade Remedy programs, please visit our cbp.gov webpage at https://www.cbp.gov/trade/programs-administration/trade-remedies or contact the Trade Remedy Branch at TradeRemedy@cbp.dhs.gov (mailto:TradeRemedy@cbp.dhs.gov).
If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
Related Message Number(s): 66665333
此訊息使用了哪些術語？
每週以電子郵件接收 CBP 訊息
每週一封英文電子郵件，列出新的 CSMS 訊息，並附淺白摘要及我們的立場。您可以隨時取消訂閱。