2025年2月1日，美国总统特朗普签署了一项行政命令，对中国（包括香港）生产的大部分商品加征10%的额外关税。
公告概述
01
美国海关和边境保护局（CBP）于2025年2月3日发布了具体实施细则。规定表示，任何在东部标准时间（EST）2025年2月4日凌晨12:01之后抵达美国的中国商品，不再符合“小额免税”政策。在此时间点之前，已获得预到港放行许可但尚未抵达的货物，其放行许可也将被取消。
CBP针对不同运输方式和清关类型提供了具体操作指南。对于空运货物，如果申报人收到错误代码181（原产国代码无效）、110（CBP入境行被忽略）或188（快速记录不完整），则意味着该货物无法享受“小额免税”免税待遇，申报人需采取相应合规措施。对于卡车运输货物，若收到470错误代码（原产国不符合要求），同样需按新规处理。
未来CBP将通过自动化商业环境（ACE）系统发送相关通知，并在必要时发布更多技术指导。新规贸易相关方需密切关注货物状态及CBP发送的信息，确保及时采取行动以符合新规要求。
这一政策的实施标志着美国对中国商品关税政策的进一步收紧，预计将对中美贸易产生重大影响，相关企业需尽快调整操作流程，以应对新规带来的挑战。
公告原文
02
CSMS # 63992482 - GUIDANCE: ACE Processing of De Minimis Shipments Per Executive Orders issued February 1, 2025
Pursuant to the Executive Orders (EOs) signed on February 1, 2025, and as implemented in the Federal Register Notice Implementation of Additional Duties on Products of the People’s Republic of China Pursuant to the President’s February 1, 2025 Executive Order Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China, posted for public inspection on the Federal Register’s website on February 3, 2025 and scheduled to be published on February 5, 2025, most products of China (including products of Hong Kong as explained in the Federal Register Notice regarding China and EO 13936 (July 17, 2020)) are no longer eligible for the administrative exemption from duty and certain tax at 19 U.S.C. § 1321(a)(2)(C) and are subject to the additional ad valorem rates of duty. Accordingly, effective February 4, 2025, such goods may not receive so-called “de minimis” clearance and enter duty and tax free. Requests for de minimis entry and clearance for ineligible shipments will be rejected. The filer/importer has the option of filing an appropriate formal or other informal entry and paying all applicable duties, taxes and fees.
The trade community should be aware that where the manifest is submitted, or an Entry Type 86 is created before 12:01 a.m. Eastern Standard Time (EST) on February 4, 2025, but where the shipment arrives after that time, the covered merchandise will not be eligible for the de minimis exemption. Any pre-arrival clearance for these shipments will be cancelled after 12:01 a.m. EST on February 4, 2025.
It is the responsibility of trade community to monitor unarrived conveyances for any of the cancellation scenarios outlined below. Filers need to monitor messaging for their shipments and take appropriate action to clear the shipments under the auspices of the Executive Order. This message and the processes described herein do not cover mail (postal) shipments; only release from manifest and entries filed through the Automated Commercial Environment (ACE) are addressed.
Below is guidance on how the EO will be enforced in ACE by mode of transportation and clearance type.
Manifest Clearance
Air Manifest:
New Air EDI validations for bills of lading with a CED line to release off the manifest [i.e. a disposition type 86 is posted to the bill].
If the filer receives the following error codes for an air manifest shipment, it means that de minimis clearance will not be granted and the filer must take the appropriate action to bring the shipment into compliance under the auspices of the Executive Order.
181 COUNTRY OF ORIGIN CODE INVALID
110 CBP ENTRY LINE IGNORED
188 EXPRESS RECORD INCOMPLETE
All messages will be sent in the form of an FER response message by ACE.
Truck Manifest:
If the filer receives a message using the 470 (Inv Ctry of Orig for Shp) error code, it means that the shipment cannot receive de minimis clearance, and the filer must take the appropriate action to bring the shipment into compliance under the auspices of the Executive Order.
For any bills filed prior to, but arriving after the actions in the Executive Order takes effect, ACE will generate a 350 notification, using an existing disposition code for “Entry Not on File.” If the filer receives this message, it means that the shipment will be rejected at Primary and the filer must take the appropriate action to bring the shipment into compliance under the auspices of the Executive Order.
Manifest – All Modes:
In situations where a manifest was filed before the actions outlined in the Executive Order become effective, but the conveyance will arrive after, the carrier will receive a 1M message notifying them that the shipment is not eligible for de minimis clearance, and the filer must take the appropriate action to bring it into compliance.
For all modes where a 1C release message was already sent to the carrier/manifest filer, but the conveyance has not yet arrived ACE will generate and send a 4E (cancel entry message) to cancel the release upon conveyance arrival.
Cargo Release/ Entry Type 86 (ET86): All Modes
For ineligible ET86 transactions, ACE will return a “Reject” status with an additional error code of 200: COUNTRY OF ORIGIN NOT ALLOWED FOR IMPORT. This is an existing error code, being re-used for this purpose, so the trade should be aware of the new use.
In any instance where the ET86 in released status before the arrival of the bill, the filer will receive an SO disposition message of “Release-Suspended” with an error code 29: 29~NOT RELEASED. This is an existing error code, being re-used for this purpose, so the trade should be aware of the new use.
If these error messages are received, the filer must take the appropriate action to bring the shipments into compliance with the Executive Order.
As we transition to execution of the Executive Order, it is extremely important that the trade maintain awareness of the shipments they are responsible for and are aware of the messaging that they are receiving from CBP.
CBP will publish additional technical guidance as needed via CSMS.
These changes are available in the Certification Environment as of 5:30 PM 2/3/2025 and will be available in the Production Environment following a maintenance outage that is the subject of a separate CSMS message.
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