美國301條款中國產品排除更新以配合2026年7月新HTS稅號,ACE自10月23日起接受申報
CBP 英文原標題： UPDATED GUIDANCE: Section 301 China Conforming Amendment
CBP 宣布了什麼？
美國海關暨邊境保護局(CBP)更新了有關五項第301條中國產品排除(依HTSUS 9903.88.69)配合修正的指引。美國貿易代表署(USTR)修改了這些排除條款,以配合2026年7月1日生效的十位數HTSUS統計碼,適用於特定泵浦零件(稅則8413.91)、塑膠製品(3926.90)及機械零件(8479.90)。ACE將自2026年10月23日下午6時起接受修正後的排除申報。進口商可在期限內提出結關後更正(post-summary correction)或申訴,以追回已就排除商品繳納的第301條關稅。
Allied 的立場是什麼？
ACE於2026年10月23日下午6時起接受後,我們將在所提交的報關單上以新統計碼申報9903.88.69。申報9903.88.69時,我們不會同時申報一般的第301條第99章稅號。自2026年7月1日起進口這些商品並已繳納第301條關稅的客戶,應要求我們審查相關報關單。我們可以確認結關後更正或申訴是否仍在申報期限內。
一般資訊，並非法律意見。
CBP 訊息的英文原文說了什麼？
This message updates CSMS #69990649 (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/42bf8f9) to provide guidance regarding an additional conforming amendment to Section 301 China product exclusions.
The Automated Commercial Environment (ACE) functionality for the acceptance of the conforming amendment will be effective as of 6 pm on October 23, 2026.
BACKGROUND On September 2, 2026 and October 7, 2026, the Office of the U.S. Trade Representative (USTR) published Federal Register Notices 91 FR 56538 (https://www.federalregister.gov/documents/2026/09/02/2026-17925/notice-of-conforming-amendments-to-product-exclusions-chinas-acts-policies-and-practices-related-to) and 91 FR 64211 (https://www.federalregister.gov/documents/2026/10/07/2026-20511/notice-of-conforming-amendment-to-product-exclusion-chinas-acts-policies-and-practices-related-to) making conforming amendments to five Section 301 China product exclusions. These amendments are to conform with changes to ten-digit statistical reporting categories of the Harmonized Tariff Schedule of the United States (HTSUS) effective July 1, 2026.
The amendments found in the Annex to the two Federal Register notices amend U.S. notes 20(vvv)(i)(4), 20(vvv)(i)(5), 20(vvv)(i)(6), 20(vvv)(i)(20) and 20(vvv)(iv)(4) to subchapter III of chapter 99 of the HTSUS, as originally published in the Annex at 89 FR 46948 (https://www.federalregister.gov/documents/2024/05/30/2024-11904/notice-of-extension-of-certain-exclusions-chinas-acts-policies-and-practices-related-to-technology) (May 30, 2024), as amended.
GUIDANCE This guidance provides instructions for importers, brokers, and filers on submitting entries to U.S. Customs and Border Protection (CBP) on imports subject to five exclusions from the Section 301 China measures, effective July 1, 2026.
- U.S. note 20(vvv)(i)(4) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “January 1, 2020.”
- U.S. note 20(vvv)(i)(5) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “January 1, 2020.”
- U.S. note 20(vvv)(i)(6) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting numbers 8413.91.9039, 8413.91.9046, 8413.91.9059 or 8413.91.9099 effective July 1, 2026” after “January 1, 2020.”
- Note: The goods covered by notes (i)(4), (5) and (6), through June 30, 2026, were classified under HTSUS classifications 8413.91.9065, 8413.91.9085 or 8413.91.9096.
- U.S. note 20(vvv)(iv)(4) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “prior to July 1, 2026; described in statistical reporting numbers 3926.90.9915 or 3926.90.9920 effective July 1, 2026” after “3926.90.9910”.
Note: The goods covered by note (iv)(4), through June 30, 2026, were classified under HTSUS classification 3926.90.9910.
ADDITIONAL TECHNICAL AMENDMENT
- U.S. note 20(vvv)(i)(20) (9903.88.69) to subchapter III of chapter 99 of the HTSUS has been modified by inserting “through June 30, 2026; described in statistical reporting number 8479.90.9591, effective July 1, 2026” after “January 27, 2022.”
Note: The goods covered by notes (i)(20), through June 30, 2026, were classified under HTSUS classifications 8479.90.9596.
Importers shall not submit the corresponding Chapter 99 HTSUS number for the Section 301 China duties when HTSUS 9903.88.69 is submitted.
ADDITIONAL INFORMATION
To request removal of Section 301 duties paid on previous imports of products granted duty exclusions by the USTR, importers may file a Post Summary Correction (PSC) if within the PSC filing timeframe. If the entry is beyond the PSC filing timeframe, importers may protest the liquidation if within the protest filing timeframe.
Questions from the importing community concerning ACE entry rejections involving product exclusions should be referred to their CBP Client Representative.
Questions related to Section 301 entry-filing requirements should be sent to the Trade Remedy Branch via email to traderemedy@cbp.dhs.gov (mailto:traderemedy@cbp.dhs.gov).
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