经过一些列的延迟、取消、调整等各种操作，美国关税加征还是来了。
后续也不知道是否会像T86一样，再次波动反复。
1、加征范围：
- 中国（含中国香港）所有通过“大货清关formal entry”（不含T86）的进口商品。
- 加拿大、墨西哥部分商品也面临25%加征。
9903.01.10(25%)加拿大；9903.01.01(25%)墨西哥
2、税率变化：
-
- 原有关税+加征7.5%或25%关税政策维持不变，新增10%→20%加征部分叠加执行。
- 生效时间分两批：
第一批：美国东部标准时间2025/2/4 00:01至3/4 00:01前抵美货物，加征10%。
第二批：美国东部标准时间2025/3/4 00:01后抵美货物，加征20%。
以下是相关细则内容，以供大家参考：
Cargo Systems Messaging Service
货物系统消息服务
📖 CSMS # 64299816 – UPDATE – Additional Duties on Imports from China and Hong Kong
📖 CSMS # 64299816 – 更新 – 来自中国和香港的进口商品附加税
📖 The purpose of this message is to provide an update on the additional duties for imports that are the products of China and Hong Kong, pursuant to the Executive Order (EO) titled Further Amendment to Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China, signed on March 3, 2025.
📖 本消息的目的是提供关于来自中国和香港的进口商品附加税的更新，依据2025年3月3日签署的行政命令（EO），该命令标题为《关于进一步修改涉及中国合成阿片类药物供应链的关税》。
📖 As directed by the EO, U.S. Customs and Border Protection (CBP), is updating the additional duties from 10% to 20% and implementing a new Chapter 99 HTSUS number.
📖根据行政命令的指示，美国海关与边境保护局（CBP）将附加税从10%更新至20%，并实施新的第99章 HTSUS编号。
📜 GUIDANCE | 指导
📖 APPLICATION OF INCREASED DUTY RATES
📖 增加关税税率的应用
📖 The following HTSUS classifications and additional duty rates will apply for goods that are the products of China and Hong Kong, entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 4, 2025, through March 3, 2025:
📖以下HTSUS分类和附加税率将适用于2025年2月4日东部标准时间凌晨12:01之后，至2025年3月3日，进入消费市场或从仓库提取的中国和香港产品：
📖 9903.01.20: All imports of articles that are products of China and Hong Kong, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, and other than products for personal use included in accompanied baggage of persons arriving in the United States, will be assessed an additional ad valorem rate of duty of 10%.
📖9903.01.20：所有来自中国和香港的进口商品，除了归类在9903.01.21、9903.01.22和9903.01.23条目下的商品，以及作为个人使用的物品（包括在随行行李中的商品）之外，将征收10%的附加从价税。
📖 The following HTSUS classifications and additional duty rates will apply for goods that are the products of China and Hong Kong, entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on March 4, 2025:
📖以下HTSUS分类和附加税率将适用于2025年3月4日东部标准时间凌晨12:01之后，进入消费市场或从仓库提取的中国和香港产品：
📖 9903.01.24: All imports of articles that are products of China and Hong Kong, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, and other than products for personal use included in accompanied baggage of persons arriving in the United States, will be assessed an additional ad valorem rate of duty of 20%.
📖9903.01.24：所有来自中国和香港的进口商品，除了归类在9903.01.21、9903.01.22和9903.01.23条目下的商品，以及作为个人使用的物品（包括在随行行李中的商品）之外，将征收20%的附加从价税。
📖 The additional ad valorem duty provided for in headings 9903.01.20 and 9903.01.24 applies in addition to all other applicable duties (including antidumping and countervailing duties), taxes, fees, exactions, and charges.
📖9903.01.20和9903.01.24条款规定的附加从价税适用于所有其他适用的关税（包括反倾销税和反补贴税）、税收、费用、征税和收费。
🛑 EXCLUSIONS | 排除项
📖 The following HTSUS classifications apply to products that are excluded from the additional ad valorem duties:
📖 以下HTSUS分类适用于从附加从价税中排除的商品：
📖 9903.01.21: Articles the product of China and Hong Kong that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering.
📖 9903.01.21：由受美国司法管辖的人员捐赠的来自中国和香港的物品，如食品、衣物和药品，旨在缓解人类痛苦。
📖 9903.01.22: Articles the product of China and Hong Kong that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds.
📖9903.01.22：来自中国和香港的宣传性物品，包括但不限于出版物、电影、海报、唱片、照片、微缩胶片、微缩胶片片、磁带、光盘、CD-ROM、艺术品和新闻线。
📖 9903.01.23: Except for products described in headings 9903.01.21 and 9903.01.22, and other than products for personal use included in accompanied baggage of persons arriving in the United States, articles the product of China and Hong Kong that:
📖 9903.01.23：除了9903.01.21和9903.01.22条目所描述的产品外，以及非美国入境人员随行行李中个人使用物品之外，来自中国和香港的商品：
📑 CHAPTER 98 | 第98章
📖 The additional duties imposed by heading 9903.01.20 and 9903.01.24 will not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of CBP, and whenever CBP agrees that entry under such a provision is appropriate, except for goods entered under heading 9802.00.80; and subheadings 9802.00.40, 9802.00.50, and 9802.00.60.
📖根据美国海关与边境保护局（CBP）的适用规定，第9903.01.20和9903.01.24条款征收的附加关税不适用于通过第98章条款申报的商品，且CBP同意此类申报适当，除非商品是根据9802.00.80条款；及9802.00.40、9802.00.50和9802.00.60子目进入。
🏷️ FOREIGN TRADE ZONE | 外贸区
📖 Articles that are products of China and Hong Kong, excluding those encompassed by 50 U.S.C. 1702(b), except those that are eligible for admission to a foreign trade zone under “domestic status” as defined in 19 CFR 146.43, and are admitted into a United States foreign trade zone on or after 12:01 a.m. eastern standard time on February 4, 2025, must be admitted as “privileged foreign status” as defined in 19 CFR 146.41.
📖 来自中国和香港的商品（不包括50 U.S.C. 1702(b)条款所涵盖的商品），除非符合19 CFR 146.43条款定义的“国内状态”并被允许进入美国外贸区，且自2025年2月4日东部标准时间凌晨12:01后进入美国外贸区的商品，必须按19 CFR 146.41条款定义的“特许外商身份”入境。
⚠️ DRAWBACK | 退税
📖 No drawback is available with respect to the additional duties imposed pursuant to the Executive Order, as implemented in the Federal Register Notice.
📖 根据行政命令实施的附加关税，无法申请退税。
📦 DE MINIMIS | 最低限度免税
📖 The administrative exemption from duty and certain taxes at 19 U.S.C. 1321(a)(2)(C), known as the de minimis exemption, continues to be available for articles covered by headings 9903.01.20 and 9903.01.24 that are otherwise eligible for the exemption, including eligible articles sent to the United States through the international postal network.
📖 根据19 U.S.C. 1321(a)(2)(C)条款的行政免税和某些税费的最低限度免税（de minimis exemption）继续适用于符合免税资格的9903.01.20和9903.01.24条款下的商品，包括通过国际邮政网络寄送到美国的符合资格的商品。
📖 CBP will provide additional guidance to the trade community through CSMS messages as appropriate.
📖 CBP将根据需要通过CSMS消息向贸易界提供进一步的指导。
📖 If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.
📖 如果在提交入境总结时遇到任何错误，请联系您的CBP客户代表或ACE帮助台。
📖 Questions regarding this memorandum should be directed to the Trade Operations Division (TOD) email attribute at OFO-TRADEOPERATIONS@cbp.dhs.gov, or the OT, TPP, Commercial Operations, Revenue and Entry Division (CORE) email attribute at OTENTRYSUMMARY@cbp.dhs.gov.
📖关于本备忘录的任何问题，请发送邮件至贸易操作部（TOD）的OFO-TRADEOPERATIONS@cbp.dhs.gov，或OT、TPP、商业操作、税收和入境部（CORE）的OTENTRYSUMMARY@cbp.dhs.gov。
📖 Related CSMS: 63988468, 63992482, 64045612, 64082249, 64018403, 64235342, 64196888
📖 相关CSMS：63988468、63992482、64045612、64082249、64018403、64235342、64196888
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