CBP為多晶矽第232條最低進口價格關稅開放ACE測試代碼
CBP 英文原標題： Section 232 Duties on Imports of Polysilicon and Polysilicon Derivatives in the Certification (CERT) Testing Environment
CBP 宣布了什麼？
CBP於2026年11月12日在ACE認證(測試)環境中啟用四個模擬的第99章稅則號列。這些代碼讓報關人員測試依據第11052號公告對多晶矽及其衍生品徵收的最低進口價格關稅。該關稅將於2026年12月4日生效,在這些測試中涵蓋HTSUS 2804.61.00及8541.42.00項下的貨物。CBP還在CATAIR附錄F中新增了Duty Comp Codes L和M,並將在12月4日前發布正式申報指引。
Allied 的立場是什麼？
本通知中的測試代碼並非用於實際報單,我們也不會在任何申報中使用這些代碼。若您進口HTSUS 2804.61.00項下的多晶矽或8541.42.00項下的貨物,自2026年12月4日起,這些關稅可能適用於您的報單。測試計算取決於準確的數量(公斤或瓦特)及申報價值,因此準確的發票資料非常重要。請委託我們審查您即將到貨的貨物,一旦CBP發布正式指引,我們將依此執行。
一般資訊，並非法律意見。
現在應做什麼
- 請確認您是否進口歸類於HTSUS 2804.61.00或8541.42.00的貨物。
- 請將標示數量(公斤或瓦特)及申報價值的發票提供給我們。
- 請委託我們審查2026年12月4日或之後到貨的貨物。
- 請勿在實際報單中使用測試代碼9903.45.43、9903.45.45、9903.45.47或9903.45.49。
問題與解答
第232條多晶矽關稅何時生效?
依第11052號公告徵收的關稅將於2026年12月4日生效。CBP將在該日期前發布正式申報指引。
我現在可以在多晶矽報單上使用9903.45.43嗎?
不可以。CBP表示9903.45.43及本通知中其他三個代碼僅為認證環境使用的模擬測試代碼,並非用於實際的報單或結關申報。
CBP測試中最低進口價格關稅如何計算?
在HTSUS 2804.61.00的測試中,報關人員將每公斤價值與$21比較。若低於$21,關稅等於$21乘以數量後減去申報價值。若每公斤價值等於或高於$21,則關稅為零。
CBP 訊息的英文原文說了什麼？
The purpose of this message is to provide information on the availability of the minimum price floor pursuant to Presidential Proclamation 11052, “Adjusting Imports of Polysilicon and Its Derivatives Into the United States” in the certification (CERT) environment for testing purposes in the Automated Commercial Environment (ACE).
BACKGROUND
On August 6, 2026, the President issued Proclamation 11052, imposing additional duties on certain imports of polysilicon and certain polysilicon derivative products, effective December 4, 2026. See 91 FR 51975 (https://www.federalregister.gov/documents/2026/08/11/2026-16400/adjusting-imports-of-polysilicon-and-its-derivatives-into-the-united-states).
Proclamation 110502 provides for minimum import prices on imports of polysilicon and polysilicon derivatives.
In advance of the December 4, 2026 effective date, on November 12, 2026, U.S. Customs and Border Protection (CBP) is activating four simulated, unofficial Chapter 99 Harmonized Tariff System of the United States (HTSUS) classifications in the Automated Commercial Environment for certification (testing) purposes only. These simulated, unofficial HTSUS classifications are for testing purposes only.
CBP is also updating Appendix F: Duty Calculation of the CBP and Trade Automated Interface Requirements (CATAIR). The update to Appendix F will be posted under the Draft Chapters: Future Capabilities section on CBP.gov. The update includes:
- Duty Comp Code L: Specific Tariff Equal to the Difference Between the Entered Value and Minimum Import Price
- Duty Comp Code M: Specific Tariff Equal to the Applicable Minimum Import Price
CBP recommends that the trade community submit test entries in the certification environment to ensure that their systems are ready to submit entries by December 4, 2026, the effective date of the polysilicon duties.
Effective November 12, 2026, for testing purposes only in the certification environment in ACE, the following simulated, unofficial Chapter 99 HTSUS are available for testing of the tariff based on minimum import prices:
Minimum Import Prices (Duty Comp Code L):
9903.45.43: For testing of $21 per kilogram minimum import price for imports classified under HTSUS 2804.61.00.
Submit a tariff equal to the difference between the entered value and the minimum import price.
Calculate the tariff as follows:
Step 1: Calculate the per unit value (value/quantity). If less than $21 per kilogram (the per unit minimum import price), proceed to the following steps.
Step 2: Multiply $21 per kilogram by the import quantity =Total minimum import price
Step 3: Subtract the entered value from the total minimum import price =Tariff amount
If the per unit value is greater than or equal to the per unit minimum import price, report zero as the tariff amount.
9903.45.45: For testing of $0.22 per watt minimum import price for imports classified under HTSUS 8541.42.00.
Step 1: Calculate the per unit value (value/quantity). If less than $0.22 per watt (the per unit minimum import price), proceed to the following steps.
Step 2: Multiply $0.22 per watt by the import quantity (in watts) =Total minimum import price
Minimum Import Prices Based on Specific Tariff (Duty Comp Code M):
9903.45.47: For testing of $21/kg specific tariff rate for imports classified under HTSUS 2804.61.00.
$21/kg specific tariff rate
9903.45.49: For testing of $0.22/watt specific tariff rate for imports classified under HTSUS 8541.42.00.
$0.22/watt specific tariff rate.
As noted above, the Chapter 99 HTSUS listed in this message are simulated, unofficial Chapter 99 HTSUS for testing purposes only. The information in this CSMS is not to be used for actual entry/entry summary filing. Consult Chapter 99 of the HTSUS on www.usitc.gov (http://www.usitc.gov) for the current Chapter 99 HTSUS in effect. CBP will provide entry filing guidance for the official Chapter 99 HTSUS for polysilicon and polysilicon derivatives in the ACE production environment prior to December 4, 2026.
For any technical questions regarding this update, please contact your assigned Client Representative. Questions or concerns should be directed to Entry Summary Accounts & Revenue Division (ESAR) at esar@cbp.dhs.gov (mailto:esar@cbp.dhs.gov).
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。