美国《国际紧急经济权力法》（IEEPA）下中国产品的关税税率芬太尼和互惠关税

CSMS # 66749380 - 更新 - 《国际紧急经济权力法》（IEEPA）下中国产品的关税税率芬太尼和互惠关税

本通知旨在就2025年11月4日颁布的《美国总统行政令（EO）》——《调整符合中美经贸协定的互惠关税税率》所规定的修订关税税率，以及同日颁布的《美国总统行政令（EO）》——《调整涉及中华人民共和国合成阿片类药物供应链的关税》所规定的修订关税税率，提供相关指导。

导航

IEEPA 双向

标题 9903.01.63 和美国第99章第III分章注释2(v)的子章节（xvii）（10）将继续暂停至2026年11月10日东部标准时间12：01。包括香港和澳门的受保护产品在内的中国进口产品，若在2026年11月10日东部标准时间12：01前进入消费市场或从仓库撤出以供消费，将继续根据2025年4月2日修订的第14257号行政命令（《通过互惠关税调节进口以纠正导致美国商品贸易长期巨额年度逆差的贸易做法》）适用10%的从价关税。申报人应按以下方式报告此类产品：

9903.01.25 ： 除 9903.01.26–9903.01.33 、 9903.02.02–9903.02.71 和 9903.96.01 题目中描述的产品外，以及除 9903.01.34 和 9903.02.01 题目中规定的情况外，根据 HTSUS 第 99 章第 III 部分的美国注释 2(v) 的规定，任何国家的产品都将被征收额外的 10% 的从价关税。

IEEPA 中国芬太尼

自2025年11月10日起，根据修订后的第14195号行政命令，中国和香港产品的从价关税税率已从20%降至10%。对于2025年11月10日美国东部标准时间12：01或之后进入消费或从仓库撤出消费的中国和香港产品，以下 HTSUS 分类和附加关税税率将适用：

9903.01.24 ： 所有来自中国和香港的进口商品，除第 9903.01.21 、 9903.01.22 和 9903.01.23 项下分类的产品外，以及根据美国《国内贸易法》第99章第III分章注释2(u)规定，随身携带入境美国人员的个人用品外，将按10%的从价附加税率征税。

一般提醒，中国和香港的此类产品若不符合例外条件，仍需缴纳 IEEPA 互惠关税和 IEEPA 芬太尼关税规定的额外从价税率，以及任何其他适用关税。

如在提交条目摘要时遇到任何错误，请联系您的CBP客户代表或ACE帮助台。

有关此信息的问题应直接发送至 traderemedy@cbp.dhs.gov 的贸易救济收件箱。

相关消息： CSMS # 66151866、 CSMS # 65894387、 CSMS # 64680374、 CSMS # 64687696、 CSMS # 64701128、 CSMS # 64724565、 CSMS # 65829726、 CSMS # 64299816、 CSMS # 64235342、 CSMS # 63988468

原文：

The purpose of this message is to provide guidance regarding the modified tariff rate pursuant to Presidential Executive Order (EO) “Modifying Reciprocal Tariff Rates Consistent with the Economic and Trade Arrangement Between the United States and the People’s Republic of China,” issued on November 4, 2025, as well as guidance regarding the modified tariff rate pursuant to EO “Modifying Duties Addressing the Synthetic Opioid Supply Chain in the People’s Republic of China,” also issued on November 4, 2025.

GUIDANCE

IEEPA Reciprocal

Heading 9903.01.63 and subdivision (xvii)(10) of U.S. note 2(v) to subchapter III of chapter 99 of the Harmonized Tariff Schedule  of the United States (HTSUS) will continue to be suspended until 12:01 a.m. eastern standard time on November 10, 2026. Covered imported products of China, including covered products of Hong Kong and Macau, that are entered for consumption, or withdrawn from warehouse for consumption prior to 12:01 a.m. eastern standard time on November 10, 2026 will continue be subject to a reciprocal tariff of 10% ad valorem in accordance with  Executive Order 14257 of April 2, 2025 (Regulating Imports With a Reciprocal Tariff to Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits), as amended.  Filers will report such products as follows:   

9903.01.25: Articles the product of any country, except for products described in headings 9903.01.26–9903.01.33, 9903.02.02–9903.02.71, and 9903.96.01, and except as provided for in headings 9903.01.34 and 9903.02.01, as provided for in U.S. note 2(v) to subchapter III of chapter 99 of the HTSUS, will be assessed an additional ad valorem duty rate of 10%.

IEEPA China Fentanyl

Effective November 10, 2025, the ad valorem duty rate for goods that are the products of China and Hong Kong applicable under EO 14195, as amended, has been lowered from 20% to 10%. The following HTSUS classification and additional duty rate 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 November 10, 2025:

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, as provided for in U.S. note 2(u) to  subchapter III of chapter 99 of the HTSUS, will be assessed an additional ad valorem rate of duty of 10%.

As a general reminder, such products of China and Hong Kong that do not qualify for an exception remain subject to the additional ad valorem rates of duty imposed by both the IEEPA Reciprocal Tariffs and the IEEPA Fentanyl Tariffs as well as any other applicable duties.

If you encounter any errors in filing an entry summary, contact your CBP client representative or the ACE Help Desk.

Questions regarding this message should be directed to the Trade Remedy inbox at traderemedy@cbp.dhs.gov.

Related messages: CSMS # 66151866, CSMS # 65894387, CSMS # 64680374, CSMS # 64687696, CSMS # 64701128, CSMS # 64724565, CSMS # 65829726, CSMS # 64299816, CSMS # 64235342, CSMS # 63988468