CBP Updates IEEPA Tariff FAQ With Information on Chapter 98 Filings
Goods entered using a Chapter 98 provision that avoids International Emergency Economic Powers Act tariffs must still list the otherwise applicable IEEPA Chapter 99 classification on the entry, CBP said in a Dec. 5 update to its FAQ on IEEPA tariffs. Otherwise, ACE will reject the submission, the agency said.
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“The Chapter 98 classifications excepted from IEEPA tariffs are subheadings 9802.00.40, 9802.00.50, 9802.00.60, 9802.00.80, HTSUS, and heading 9813. The additional Chapter 98 classifications excepted from IEEPA Reciprocal tariffs are headings 9819, 9820, and 9822, HTSUS,” CBP said.
Filers also need to report the otherwise applicable Chapter 99 provision when entering goods temporarily under bond, CBP said. “Although no payment of IEEPA duties, or any other duties, is required at the time of entry for compliant TIB filings, the bond which secures the TIB entry must account for duties that would apply had the goods instead been regularly entered for consumption -- to include IEEPA duties,” the FAQ said.
The FAQ update also includes information on which Chapter 98 provisions are exempt from IEEPA tariffs on Canada, Mexico, China, Brazil and India, as well as from IEEPA reciprocal tariffs, respectively.
CBP also said that IEEPA Annex II exemptions apply to all countries, and confirmed that reciprocal tariffs apply to the non-steel, aluminum or copper content of goods subject to those Section 232 tariffs. It said the IEEPA tariffs are not included under the Trump administration’s tariff unstacking executive order, but that other exemptions may apply.