CBP Updates Guidance on Filing Entry Summaries of Goods Made in China
CBP reiterated that the trade community should conduct accurate reporting and payment of additional duties related to the tariffs on goods made in China or Hong Kong, or else face enforcement "on patterns of non-compliance," the agency said in a Feb. 25 cargo systems message aimed at updating guidance on the tariffs on goods from China.
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CBP will reject entry summaries that are not in compliance with President Donald Trump's Feb. 1 executive order on higher tariff levels for China (see 2502030034), according to the agency. If an entry summary is rejected, an entry summary must be resubmitted within two business days; if the rejected entry summary isn't resubmitted in a timely fashion with the proper payment, the importer of record may be subject to liquidated damages, CBP said.
Furthermore, "for entry summary lines that include multiple [Harmonized Tariff Schedule (HTS)] numbers, CBP requires that the duty be appropriately associated to the correct HTS," while "duties across several required HTS numbers on a given entry summary line must not be combined and cannot be reported on only one HTS within the entry summary line," CBP said.