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CBP process for additional 25% customs duty, imports from China

Additional 25% customs duty, imports from China

U.S. Customs and Border Protection (CBP) today issued a release concerning the additional 25% customs duties on imports from China pursuant to the action under Section 301 of the Trade Act of 1974.

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The CBP release—CSMS #19-000236—explains that the U.S. Trade Representative on May 9, 2019, announced the increased duty rate to 25% on imports from China on approximately 5,700 full and partial eight-digit subheadings of the HTSUS listed in Annex A to a September 2018 notice. Today’s CBP guidance explains:

  • For subject goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on May 10, 2019, and exported to the United States on or after May 10, 2019, report the following HTS numbers and duty rates: HTS 9903.88.03 and 9903.88.04 and a duty rate of: 25 percent

For subject goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on May 10, 2019, and exported to the United States before May 10, 2019, the 10% duty rate will still apply. CBP stated that it is working with USTR on additional guidance on the entry filing requirements for these imports.

In the meantime, for goods entered on or after May 10, 2019, importers can pay the 25% duty and file a “Post Summary Correction” when filing instructions are available for the 10% duty. Alternatively, importers can delay filing their entry summary within the standard 10-day entry summary filing period until additional filing instructions are available for the 10% duty.

 

For more information on this topic or to learn more about KPMG’s Trade & Customs Services, contact:

Doug Zuvich
Partner and Global Practice Leader
T: 312-665-1022
E: dzuvich@kpmg.com

John L. McLoughlin
Principal and East Coast Leader
T: 267-256-2614
E: jlmcloughlin@kpmg.com

Andy Siciliano
Partner and National Practice Leader
T: 631-425-6057
E: asiciliano@kpmg.com

Luis (Lou) Abad
Principal, Washington National Tax
T: 212-954-3094
E: labad@kpmg.com

Irina Vaysfeld
Principal
T: 212-872-2973
E: ivaysfeld@kpmg.com

Amie Ahanchian
Managing Director
T: 202-533-3247
E: aahanchian@kpmg.com

Robert Waldrop
Principal
T: 212-954-8117
E: rwaldrop@kpmg.com

Gisele Belotto
Managing Director
T: 305-913-2779
E: gbelotto@kpmg.com

Christopher Young
Principal
T: 312-665-3229
E: christopheryoung@kpmg.com

Andy Doornaert
Managing Director
T: 313-230-3080
E: adoornaert@kpmg.com

George Zaharatos
Principal
T: 404-222-3292
E: gzaharatos@kpmg.com

Jessica Libby
Managing Director
T: 612-305-5533
E: jlibby@kpmg.com

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